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HomeMy WebLinkAboutFY26-27 Auditing: Investigative Services - CRI Advisors LLCProfessional Services Proposal for County of Hawai'i Submitted by Ben Kincaid, CPA, CFF, CFE, CVA Engagement Partner 850.337.3235 | Direct BKincaid@CRIadv.com Carr, Riggs & Ingram” and “CRI” arethe brand names under which Carr, Riggs & Ingram, L.L.C. (“CPA Firm”) and CRI Advisors provide professional services. Carr, Riggs & Ingram, L.L.C., Carr, Riggs & Ingram Capital, LLC and their respective subsidiaries operate asan alternative practice structure in accordance with theAICPA Code ofProfessional Conduct andapplicable law, regulations and professional standards. CPA Firm isalicensed independent CPA firm thatprovides attest services, as well asadditional ancillary services, to its clients. CRIAdvisors provides tax and business consulting services to its clients. CRIAdvisors and its subsidiaries are notlicensed CPA firms and willnot provide anyattest services. The entities falling under the Carr, Riggs & Ingram or CRI brand areindependently owned and are not responsible orliable for theservices and/orproducts provided, or engaged to beprovided, byany other entity under theCarr, Riggs & Ingram orCRI brand. Ouruse ofthe terms “CRI,” “we,” “our,” “us,” and terms of similar import, denote thealternative practice structure conducted byCPAFirm, CRIAdvisors, and their respective subsidiaries andaffiliates, asappropriate. Statement of Qualification #PS 27-0019 FN.7 Auditing (Investigative Services) HRS Sec. 103D-304 August 7, 2026 Proposer CRI Advisors, LLC 500 Grand Boulevard, Suite 210 Miramar Beach, FL 32550 Phone: 850.837.3141 Fax: 850.654.4619 CARR, RIGGS & INGRAM ®CRIadv.com Dear Evaluation Committee: Carr, Riggs & Ingram (CRI) appreciates the opportunity to propose on the Department of Finance's investigative services for the County of Hawai'i (County). We are genuinely excited about the prospect of serving you and establishing a long-term relationship. CRI is a national advisory firm and is currently ranked among the top 25 accounting firms in the United States. CRI has over 2,800 professionals across the United States, and we serve hundreds of government clients nationwide. This includes numerous county governments, state agencies, legislative bodies, state auditors and school districts. We pride ourselves on our governmental focus and providing innovative ideas and solutions to assist in identifying noncompliance, fraud risks, fraudulent activities and ways to prevent fraud, waste and abuse while promoting transparency in the process. CRI has dedicated forensic accounting and auditing teams that specialize in counties and other governmental organizations. The team's credentials include Certified Public Accountants, Certified Fraud Examiners, Certified Internal Auditors, Certified Construction Auditors and individuals Certified in Financial Forensics. The team also includes former federal law enforcement. Notably, members of the proposed team serve on various forensic accounting boards and committees for the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners. Members of the proposed team also speak regularly on the topic of internal controls, audit hot topics, and fraud for various governmental associations. CRI has the ability and resources to begin this project immediately upon award. Large-Scale Forensic Investigation Experience - CRI has successfully performed numerous large-scale forensic investigations for federal, state and local government agencies, including internal control assessments, complex procurement investigations, payroll investigations, grant compliance and special investigations on behalf of county governments, auditor general offices, inspectors general offices and legislative bodies. Specialized County Government Experience - CRI performs numerous external audits, internal audits and internal control evaluations for numerous counties throughout the country. As such, CRI has unique knowledge and resources related to this governmental accounting, which will be highly leveraged throughout this engagement. Experienced/Credentialed Team - The proposed team is highly experienced and is primarily responsible for all of CRI's forensic investigations across the United States. All team members including staff assigned to any projects awarded by the County will be Certified Fraud Examiners or have similar forensic accounting credentials. This team has worked effectively and efficiently on numerous forensic investigations. Forensic investigations require a high level of partner participation to ensure effective and reliable results. Our hands-on, working partners commit to providing this high level of active participation at all stages of the forensic investigation. CRI's forensic investigation reports are routinely relied upon by courts, federal and state law enforcement agencies, governmental organizations and attorneys. Our extensive experience in performing a variety of fraud investigations, fraud risk assessments and internal audits for similar county governments and organizations will enable us to bring fresh insights and innovative methods to help identify and quantify any abnormal or irregular financial or non-financial activities, internal control deficiencies as well as the applicable fraud, waste, abuse and internal control risks and vulnerabilities. We welcome the opportunity to demonstrate to you the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing accounting firms in the United States. Again, we appreciate your consideration. Sincerely, Ben Kincaid, CPA, CFF, CFE, CVA Engagement Partner 2 CARR, RIGGS & INGRAM ®CRIadv.com TABLE OF CONTENTS COMPANY PROFILE FIRM PROFILE 4 FIRM SIZE & HISTORY 5 GOVERNMENT AUDIT EXPERIENCE 6 FIRM EXPERIENCE 7 FORENSIC QUALIFICATIONS 9 TEAM QUALIFICATIONS PROPOSED FORENSIC TEAM 14 APPROACH AND METHODOLOGY FORENSIC INVESTIGATION APPROACH 22 SHARING OUR VALUES WITH YOU 25 CARR, RIGGS & INGRAM ®CRIadv.com CRI FIRM PROFILE CRI is a national accounting firm and one of the fastest growing accounting firms in the United States.* Firm-wide, we have been performing government audit/forensic accounting services since 1997 and are proud of our more than 300 professionals who dedicate their time to governmental audits. The graphic below further explains our operations overall. 4 CARR, RIGGS & INGRAM ®CRIadv.com CRI FIRM SIZE & HISTORY CRI Firm History and Governance Founded in 1997, Carr, Riggs & Ingram is a national accounting and consulting firm with roots going back to 1972. CRI is governed by a seven-member executive committee. The day-to-day governance is handled by our CEO, along with our corporate team based out of Enterprise, Alabama. CRI's Size and Client Base CRI has over 2,800 professionals located in 80+ offices in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, New Mexico, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Texas and Chihuahua, Mexico. A complete list of our more than 80 offices is available on our website at ZZZ .CRIadv.com. CRI provides auditing, tax, forensic accounting, compliance, consulting and other accounting related services to its broad client base. This client base includes over 100,000 clients located in all 50 states and abroad. These clients consist of governmental organizations (including numerous counties), not-for-profit organizations, private companies and publicly traded companies. CRI’s governmental audit practice consists of 500+ governmental organizations with annual revenues in excess of $26 billion. CRI’s forensic accounting practice regularly includes governmental organizations, law enforcement agencies, attorneys and other parties. CRI Team Members At CRI, we take immense pride in our team of dedicated professionals, whose collective expertise forms the backbone of our exceptional client service. Every team member strictly adheres to rigorous performance benchmarks and continuous Continuing Professional Education (CPE) standards. This unwavering commitment ensures that your engagement is performed by up-to-date experts who understand the latest regulatory changes and modern financial strategies. We combine this technical edge with a proactive, responsive approach to help your business navigate challenges. Our capability to support the County of Hawai'i is backed by a proven track record of steady, sustainable growth. Over the past five years, our average team member count has continued to grow: This scaling workforce reflects our financial stability and deep resource pool, giving us the scale to handle your most sensitive and complex investigations while maintaining the personalized attention the County deserves. Forensic Investigation Team CRI was established in Enterprise, Alabama and is the largest accounting firm in the South. CRI's forensic investigation team is directed from our Miramar Beach, Florida office. As outlined in this proposal, CRI's proposed forensic investigation team consists of members ranging from the staff level to the partner level. All team members are employed directly, and no sub-contractors or alliances will be used to serve the County. This team will be directed by Engagement Partner Ben Kincaid and Forensic Manager Donna Melillo, both of whom will interact with the County on a regular basis. These individuals hold both the Certified in Financial Forensics (CFF) and the Certified Fraud Examiner (CFE) credentials. CRI has over 2,800 professionals and has the ability and expertise to add to the team's capacity should the need arise. As described in other sections of this proposal, this team has successfully performed numerous forensic investigations for counties throughout the United States. Proposer Details The following individual will serve as the engagement partner and main point of contact for the County. HQ .LQcaLd, 3aUWQHU SKoQH _ Ia[ _ CRI AdvLVoUV, //C GUaQd %oXOHvaUd, SXLWH MLUamaU %HacK, )/ 5 CARR, RIGGS & INGRAM ®CRIadv.com CRI'S GOVERNMENT AUDIT EXPERIENCE Our extensive government experience firm-wide is summarized below. This experience has given our team members an in-depth understanding of state and local government, the areas of concern, and areas in which these engagements differ from commercial or non-profit audit work.* Assurance, attest and audit services are provided by Carr, Riggs & Ingram, LLC 6 CARR, RIGGS & INGRAM ®CRIadv.com FIRM EXPERIENCE CRI Qualifications One of CRI's industry focuses/specializations is county government and governmental related organizations. CRI is structured by industry line to allow for a deep bench of talent and expertise for our clients within these industries. This industry-line focus has allowed our teams to consistently meet and exceed the expectations of our clients and helps provide an additional measure of quality and reliability in our work, particularly in the governmental area. We are proud members of the following accounting/audit organizations: The American Institute of Certified Public Accountants (AICPA); The Governmental Audit Quality Center and the Employee Benefit Plan Audit Quality Center of the AICPA; The Center for Audit Quality of the AICPA; Institute of Internal Auditors; Information Systems and Control Association (ISACA) National Association of Construction Auditors; and, The Public Company Accounting Oversight Board. MHmEHUVoIWKHaEovH voOXQWaU\ oUJaQL]aWLoQVaUHVHOHcWaccoXQWLQJILUmVUHcoJQL]HdLQWKHSUoIHVVLoQWoEH oIWKH KLJKHVWcaOLEHU. As a result, we are subject to stricter quality control standards than firms that choose not to take this voluntary step to improve the quality of their practices. Within CRI's industry lines, CRI has numerous experienced professionals that focus on governmental forensic investigations, governmental audits, education audits, etc. CRI delivers a depth of resources that ensure our understanding of the complexity and challenges of this engagement and developing innovative solutions for overcoming them. Our firm has consistently provided the requested internal control and forensic investigation services for over 25 years. CRI is proud of our commitment to the public sector in providing services similar to those requested in this RFP. This commitment is demonstrated by CRI's 500+ governmental entity clients, 300+ governmental audit professionals, investments in quality assurance processes, and our 25+ years of consistent growth. Recent examples of CRI's forensic investigation engagements are highlighted throughout this proposal. CRI¶V IoUHQVLc LQvHVWLJaWLoQWHamLVUoXWLQHO\ coQVXOWHdaQd UHWaLQHdWoZoUNoQ KLJK SUoILOH, OLWLJLoXVaQd oUcoQILdHQWLaOmaWWHUV LQcOXdLQJ WKoVH WKaW aUH VXEMHcW Wo a KLJK dHJUHH oI SXEOLc LQWHUHVW. The commitment shown by our personnel to the governmental sector is impressive. CRI professionals serve as volunteer instructors at seminars conducted by various governmental associations/organizations and other meetings of government officials. In addition, we participate in the U.S. Chapter of the Government Finance Officers Association (GFOA), the American Institute of Certified Public Accountants (AICPA), and numerous state CPA societies. 7 CARR, RIGGS & INGRAM ®CRIadv.com FIRM EXPERIENCE CRI's Quality Control Process for Forensic Engagements WHUQaO 4XaOLW\ CoQWUoO CRI is enrolled in the AICPA Peer Review Program, through which our accounting and auditing practice is triennially reviewed by another independent public accounting firm. These reviews always include specific government engagements. The most recent review of our firm was performed in 2025 by Brown Edwards, whose report was the most favorable possible—“Pass.” In addition, we are registered with the PCAOB, and our 2024 PCAOB inspection report was also the most favorable possible—no audit deficiencies or quality control defects identified. IQWHUQaO 4XaOLW\ CoQWUoO Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners’ work is reviewed annually, and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. This risk-based annual inspection is intended to mimic the triennial peer review described in the previous paragraph and are performed on completed engagements. Internal Inspection: A permanent team of subject matter experts annually perform 150+ reviews of a risk- based sample of partners and engagements. Single Audit Reviews: CRI worked with our Southwest SPU in order to implement a multi-tier review process where all single audits, firm-wide, are subjected to an additional layer of review by our Single Audit Specialist. Continuous Process Improvement Reviews: In addition to the above, this ongoing process reviews each audit partner twice annually, representing 300+ reviews each year. oUHQVLc IQvHVWLJaWLoQ 4XaOLW\ CoQWUoO While forensic investigations are not subject to the peer review process, CRI has a rigorous internal review process that include in- depth partner reviews and independent partner cold reviews of the work performed as well as any issued reports. CRI plans and performs these types of engagements as if they will be involved in a litigation and/or criminal setting. CRI's forensic investigation reports are routinely relied upon by federal and state law enforcement agencies, courts, governmental organizations and attorneys. These defensible, written forensic investigation reports result in successful outcomes. CoQWLQXLQJ (dXcaWLoQ Continuing education is a top priority for CRI and helps ensure the quality of our work. Each of our team members receives a wide variety of annual training and content updates from highly qualified instructors, ensuring that they remain on the forefront of issues that could potentially impact our clients. Each of CRI’s professional staff’s Continuing Professional Education (CPE) record is reviewed annually to ensure that they are in compliance with internal and external requirements regarding CPE. Key members of the proposed engagement team also regularly present CPE courses involving fraud, audit, internal controls and other matters to both internal and external audiences. CRI's forensic team also regularly attends the AICPA's Forensic and Valuation Services Conference, and select team members serve on various committees that determine/offer forensic accounting CPE for CPAs throughout the country. 8 CARR, RIGGS & INGRAM ®CRIadv.com FORENSIC QUALIFICATIONS Forensic Investigation Experience CRI maintains a dedicated, credentialed forensic investigation team that provides a spectrum of forensic accounting services ranging from prevention to detection in response to fraud. 2XUWHammHmEHUVKoOddHVLJQaWLoQVIUomWKH WoS IoUHQVLcaccoXQWLQJaVVocLaWLoQVaQd UoXWLQHO\ ZoUNZLWKJovHUQmHQWaJHQcLHV, LQvHVWLJaWLvHEodLHV, OaZILUmVaQd OaZ HQIoUcHmHQWaJHQcLHVoQa vaULHW\ oIcLvLOaQdcULmLQaOmaWWHUV. Members of our proposed team also regularly speak on the topic of fraud, including holding a White Collar Crime: Investigation and Prosecution workshop for law enforcement and inspector general personnel. SHOHcWmHmEHUVoIWKHSUoSoVHdHQJaJHmHQWWHamaUHSUoXdmHmEHUVoIWKHIoOOoZLQJIoUHQVLc accoXQWLQJ oUJaQL]aWLoQV oUHQVLc aQd9aOXaWLoQ SHUvLcHV SHcWLoQ oI WKHAIC3A oUHQVLc aQd9aOXaWLoQ SHUvLcHV SHcWLoQV IoU vaULoXV SWaWHC3ASocLHWLHV AVVocLaWLoQ oI CHUWLILHd )UaXd ([amLQHUV AmHULcaQ %oaUd oI )oUHQVLcAccoXQWLQJ SSoQVoULQJ oUJaQL]aWLoQ oI IQWHUQaWLoQaO )UaXdAZaUHQHVV :HHN E\ WKHAC)(aQd, NaWLoQaOAVVocLaWLoQ oI CHUWLILHd9aOXaWoUVaQdAQaO\VWV. Select members of the proposed forensic team also serve on various boards and committees of the above forensic accounting organizations. The lead forensic partner, Ben Kincaid, and Senior Forensic Manager, Donna Melillo, serve on various AICPA committees and task forces related to forensic accounting, the development of emerging forensic accounting professionals and the offering of quality continuing education for forensic accounting practitioners. Other team members serve on the boards of various chapters of the Association of Certified Fraud Examiners. This team is primarily responsible for all of CRI’s forensic accounting engagements and is significantly involved in CRI’s forensic accounting endeavors across the United States. Thus, CRI’s proposed team has extensive experience in providing these services as compared to other accounting and consulting firms. 2Q WKHIoOOoZLQJSaJHV, ZHVKaUHselect HQJaJHmHQWVUHOaWHdWoVomHoIoXUmoVWUHcHQWIoUHQVLcaccoXQWLQJHQdHavoUVaVZHOOaV oWKHUUHOHvaQWIoUHQVLcHQJaJHmHQWVIoUOocaOJovHUQmHQWaOHQWLWLHV. 7KHVHIoUHQVLcLQvHVWLJaWLoQVLQcOXdHdaQaO\VLVoILQWHUQaO coQWUoOV, IaLOXUHVoIWKHLQWHUQaOcoQWUoOV\VWHmV, Sa\UoOO, SUocXUHmHQW, OHadHUVKLSIaLOXUHV, IUaXd, ZaVWH, aEXVHaQd mXcKmoUH. 8QOLNHoWKHUILUmV, WKHHQJaJHmHQWVKLJKOLJKWHdKHUHZHUHVoOHO\ SHUIoUmHdE\ WKHSUoSoVHdWHam, QoWoWKHUWHammHmEHUVWKaW aUH QoW SaUW oI WKLV HQJaJHmHQW WHam. 7KHVH VHOHcW HQJaJHmHQWV dHmoQVWUaWH WKH IoOOoZLQJ WHQVLvH H[SHULHQcH coQdXcWLQJ IoUHQVLc LQvHVWLJaWLoQV oI JovHUQmHQWaO HQWLWLHV WKUoXJKoXW WKH 8QLWHd SWaWHV HIHQVLEOH, ZULWWHQ IoUHQVLc LQvHVWLJaWLoQ UHSoUWV WKaW cOHaUO\ commXQLcaWH ILQdLQJV, HIIHcWVaQdaQ\ UHcommHQdaWLoQV SHULHQcH LQ dHSOo\LQJ comSXWHU IoUHQVLc VoIWZaUH aQd WHcKQLTXHV aV dHHmHd QHcHVVaU\aQd, SHULHQcH LQ dHaOLQJ ZLWK maWWHUV LQvoOvLQJ a KLJK dHJUHH oI SXEOLc LQWHUHVW. 9 CARR, RIGGS & INGRAM ®CRIadv.com FORENSIC QUALIFICATIONS South Carolina Office of State Auditor State Government 09/2024 - 04/2025 Internal Control Analysis Procurement Analysis Payroll Analysis Compliance Analysis Services: CRI was engaged by the South Carolina Office of the State Auditor to conduct a forensic investigation of the Town of Calhoun Falls to determine the sources of financial difficulties experienced by the Town. CRI determined there was inaccurate and inadequate financial reporting, waste and abuse of Town funds, degradation of internal controls, and operational and financial mismanagement. CRI also determined the town deficits were a result of a lack of increase in utility rates, malfunctioning/inoperable utility meters, significant water loss due to a deteriorating water system, and underbilling various utility customers. A copy of our written report is publicly available oQ WKHLU ZHEVLWH. Nueces County, Texas County Government 02/2025 - 11/2025 Budget Analysis Internal Control Analysis Purchasing/Fuel Card Analysis Benefit Analysis Fund Transfer Analysis Successive Forensic Investigations Services: CRI was engaged to perform a forensic investigation related to the County's overall financial position and operating losses within certain County funds, as well as financial managerial decisions and transactions due to the discovery of errors within the County's financial records which contributed to the operating losses. CRI determined that there was a lack of policies and procedures for the Auditor's office, under-utilization of the internal audit function, insufficient payment policies and procedures, non-compliance with purchasing policies, lack of credit card oversight, overpayment of leave accruals, etc. CRI was also engaged by the County to perform a separate forensic investigation of the County's health insurance fund, its losses, and related financial managerial decisions and transactions due to alleged payroll deduction errors and operating losses. CRI determined that there were loans/transfers to the health insurance fund that were not approved or authorized by the Board, inadequate forecasting and lack of budgeting for the health insurance fund, and a lack of transparency of the financial status and fund performance. A copy of our written reports are publicly available online: NXHcHV CoXQW\ AXdLWoU V2IILcH )oUHQVLc IQvHVWLJaWLoQ RHSoUW NXHcHV CoXQW\ +HaOWK IQVXUaQcH )XQd )oUHQVLc IQvHVWLJaWLoQ RHSoUW County of Mora, New Mexico / New Mexico Office of State Auditor County Government 09/2025 - 05/2026 Procurement Analysis Internal Control Analysis Analysis of Receipt and Use of State and Federal Funds Conflict of Interest Analysis Services: CRI was engaged to conduct a special audit / forensic investigation to assess the risk of financial fraud, waste or abuse of County funds related to the County's procurement/contracting practices, public fund expenditures, and use of public resources, as well as determine whether there was undue Board influence in the County's day-to-day operations. CRI analyzed the County's use of restricted funds and related interest, as well as the procurement of goods and services for a 5+ year analysis period including various large- scale County projects. CRI also analyzed the County's receipt and use of federal/public assistance funds related to the Hermit's Peak/Calf Canyon wildfires including all procurement related to the emergency and other repairs to County infrastructure. CRI determined that there was waste and abuse of County funds, commissioner interference in the day-to-day operations of the County, a lack of policies and procedures for finance operations, non-compliance with procurement policies, and operational/financial mismanagement. CRI provided 21 recommendations to enhance the County's internal controls. A copy of our written report is publicly avaLOaEOH oQOLQH. 10 CARR, RIGGS & INGRAM ®CRIadv.com FORENSIC QUALIFICATIONS Oklahoma Statewide Charter School Board / Epic Charter Schools State Agency 08/2025 - 01/2026 Financial Records Analysis Budget Analysis Payroll Analysis Purchasing Card Analysis Internal Control Analysis Governance Analysis Fund Usage Analysis Services: CRI ZaV HQJaJHdE\ WKH2NOaKomaSWaWHZLdHCKaUWHUScKooO %oaUdWocoQdXcWa IoUHQVLc LQvHVWLJaWLoQoI (SLcCKaUWHUScKooOV¶ IXQdVIoOOoZLQJWKHdLVcovHU\ oILQVXIILcLHQWavaLOaEOH IXQdVaQd VLJQLILcaQWEXdJHWaU\ dHILcLWV. CRI aQaO\]Hd (SLc¶VILQaQcLaOVWaWHmHQWV, EXdJHWV, JovHUQaQcHVWUXcWXUH, Sa\UoOOUHcoUdV, aQd oWKHUVXSSoUWLQJdocXmHQWaWLoQ. CRI determined that significant deficiencies in Epic’s budgeting, financial management, internal controls, and board governance contributed to its financial difficulties. 7KHVH dHILcLHQcLHVLQcOXdHdOLmLWHd %oaUd ovHUVLJKW, LQadHTXaWHEXdJHWLQJaQd IoUHcaVWLQJ SUacWLcHV, a OacNoI IoUmaOSUocHdXUHV, HWc. CRI SUHSaUHda ZULWWHQUHSoUWZLWK UHcommHQdaWLoQVLQWHQdHdWo VWUHQJWKHQ (SLc¶V ILQaQcLaO, JovHUQaQcHaQd oSHUaWLoQaO ovHUVLJKW, ZKLcK LV SXEOLcO\ avaLOaEOHontheirwebsite. Gadsden County School District County Government 05/2024 - 04/2026 Special Funds Tracing Vendor Analysis Procurement Analysis Digital Forensic Investigation Conflict of Interest Analysis Services: CRI ZaVHQJaJHdWoLQvHVWLJaWHWKHXVHoI 'LVWULcWIXQdVUHcHLvHdIUomLQVXUaQcHSUocHHdV aV a UHVXOWoI +XUULcaQHMLcKaHOaQd WodHWHUmLQHZKHWKHUWKHLQVXUaQcHSUocHHdVZHUH SUoSHUO\ XWLOL]HdE\ WKHScKooO 'LVWULcW. CRI SHUIoUmHddHWaLOHdWUacLQJoIWKHIXQdVWKUoXJK WKH 'LVWULcW VvaULoXVEaQN accoXQWVaQd WKH 'LVWULcW VEooNVaQd UHcoUdVWoLdHQWLI\ WKH VoXUcHV aQd XVHV oI LQVXUaQcH SUocHHdV. CRI LdHQWLILHdQXmHUoXVWUaQVIHUVZLWKLQWKH 'LVWULcW VEooNVZKLcKcaXVHddLIILcXOW\ IoU ILQaQcHSHUVoQQHOaQd WKH %oaUdWoLdHQWLI\ WKHUHcHLSWaQdXVHoIIXQdV. CRI dHWHUmLQHd WKaWWKHUHZaVa JHQHUaOOacNoIXQdHUVWaQdLQJoIWKHXVHoILQVXUaQcHSUocHHdV, a OacNoI oaUdaSSUovaOoILQVXUaQcHSUocHHdH[SHQdLWXUHV, aQd a OacNoIEXdJHWHdH[SHQdLWXUHV. 7KH 'LVWULcWaOVoIaLOHdWoaSSUoSULaWHO\ maLQWaLQdocXmHQWaWLoQUHOaWHdWoWKHQHHdIoU WUaQVIHUVIUomWKHdLVWULcW VIQvHVWmHQWaccoXQW, aQd cHUWaLQIXQdEaOaQcHVZHUH ovHU XQdHUVWaWHd dXH Wo LmSUoSHU WUaQVacWLoQ UHcoUdLQJ. Broward County School District County Government 07/2022 - 01/2025 Vendor Analysis Procurement Analysis Digital Forensic Investigation Conflict of Interest Analysis Successive Forensic Investigations Services: XH Woa ZKLVWOHEOoZHUcomSOaLQW, WKH 'LVWULcWZaV UHTXLUHdE\ WKHVWaWHdHSaUWmHQWoI HdXcaWLoQ VLQVSHcWoUJHQHUaOoIILcHWocoQdXcWa IoUHQVLcLQvHVWLJaWLoQoIWKHZKLVWOHEOoZHU comSOaLQW, WKHaSSOLcaEOHcoQWUacWaWLVVXH, EoaUdmHmEHUUHOaWLoQVKLSVZLWKWKHvHQdoU, HmSOo\HHaQd maQaJHmHQWUHOaWLoQVKLSVZLWKWKHvHQdoU, SUocXUHmHQWcomSOLaQcH, HWc. CRI aOVoLQVSHcWHdEoaUdmHmEHUaQdHmSOo\HH VHOHcWUoQLccommXQLcaWLoQVUHOaWHdWoWKH vHQdoU. CRI LdHQWLILHdvaULoXVILQdLQJVEaVHdoQoXUZoUNaQdcoQdXcWHdIoOOoZ XSUHOaWHdWo WKHVHILQdLQJV. CRI VZULWWHQUHSoUWZaV VXEmLWWHdaQd accHSWHdE\ WKHVWaWHLQVSHcWoU JHQHUaOoIILcH. CRI ZaV VHSaUaWHO\ HQJaJHdWo LQvHVWLJaWHcomSOaLQWVWKaWcHUWaLQvHQdoUVZHUH ovHUcKaUJLQJWKH 'LVWULcWaQdSaUHQWV. 7KHUHZHUHaOVoaOOHJaWLoQVoIcoQIOLcWVoILQWHUHVW. XULQJWKHLQvHVWLJaWLoQ, CRI dHWHUmLQHdWKaWWKHVXEMHcWvHQdoUVovHUcKaUJHdWKH 'LVWULcW aQd SaUHQWVE\ N 7KHVHovHUcKaUJHVZHUHXQaddUHVVHddXHLQSaUWWoWKH 'LVWULcW LQHIIHcWLvHO\ maQaJLQJWKHvHQdoUcoQWUacWVaQd CRI SUovLdHd ILQdLQJVaQd UHcommHQdaWLoQVUHOaWHdWovaULoXVLQWHUQaOcoQWUoOaQd SUocHVVIaLOXUHV. A coS\ oIoXU ZULWWHQ UHSoUWV aUH SXEOLcO\ avaLOaEOH aW Vendor Complaint Investigation Whistleblower Complaint Investigation 11 CARR, RIGGS & INGRAM ®CRIadv.com FORENSIC QUALIFICATIONS Florida Department of Children and Families State Government 09/2022 - Current Internal Control Analysis Payroll Analysis Procurement Analysis Reporting Analysis Related Party Analysis Compliance Analysis Services: We performed multiple, successive forensic investigations related to community-based care organizations responsible for child welfare services. These investigations included the analysis of large volumes of data, analysis of complex transactions and related party relationships. CRI determined that several of the auditees did not comply with federal and state competitive solicitation requirements with the aggregate contracts exceeding over $100 million, did not fully disclose related party relationships/contracts, and allocated management compensation in excess of federal salary caps. CRI prepared detailed forensic investigation reports that identified multiple areas of noncompliance, overbillings and unallowable related party transactions. These reports were presented to the state legislature and resulted in various new statutes being adopted by the state legislature. Examples of these publicly available reports are available oQ WKHLU ZHEVLWH. Florida Legislature State Legislature 10/2020 - 04/2021; ongoing Payroll Analysis Reporting Analysis Conflict of Interest Analysis Internal Control Analysis Compliance Analysis Services: CRI assisted the Florida Legislature and various inspector general offices in investigating the Florida Coalition Against Domestic Violence Inc. (FCADV). CRI performed complex forensic analyses of FCADV’s voluminous records and audited financial statements to help determine whether there was misuse of public funds by FCADV. CRI determined that FCADV's management utilized noncompliant payroll allocation methodologies for its federal and state grants to help provide significant compensation for FCADV's management. CRI also determined that FCADV's management manipulated its open positions to secure more funding that was utilized to fund management's significant compensation. CRI presented the results of its findings to multiple state and federal law enforcement agencies as well as legislative delegations. Legal Services Corporation Federal Agency 12/2023 - 06/2024 Internal Control Analysis Grant Analysis Financial Records Analysis Payroll Analysis Compliance Analysis Services: CRI assisted the Legal Services Corporation in collaboration with its Inspector General's office to perform a forensic investigation into a grantee for a 10+ year review period. This forensic investigation included analyzing large volumes of data, specifically procurement cards, and comparing bank statement data to the grantee's general ledger accounts and audited financial statements. This forensic investigation also included determining the sources and uses of the grantee's funds, which were held in pooled accounts. CRI identified numerous findings including material misstatements to the grantee's audited financial statements. Office of State Attorney, First, Fifth & Seventeenth Judicial Circuits of Florida State Government 02/2020 - Current Expert Witness Complex Misappropriation Schemes Services: CRI is engaged as expert witness consultants to the State Attorney’s Office. CRI provides assistance in determining the amounts of misappropriation, how the funds were misappropriated and whether there are any assets that were purchased with misappropriated funds. These forensic investigations have involved complex schemes involving numerous shell companies, money laundering, etc. CRI also prepares summary exhibits for trial and provides expert witness testimony for white collar criminal cases. 12 CARR, RIGGS & INGRAM ®CRIadv.com REFERENCES Central Basin Municipal Water District 11/2023 - 10/2024 6252 Telegraph Rd. Commerce, CA 90040 9LcWoU 3oQWo 951.801.6614 VPonto@bwslaw.com Procurement Analysis Successive Forensic Investigations Internal Control & Conflict of Interest Analysis Contract value: $400,000 CRI was engaged to perform an investigation related to the District's contracts and payments with a certain vendor, as well as a forensic investigation of the District. The forensic investigation included a review of the District's expenditures, conflicts of interest, analysis of purchasing policies and procedures, payroll expenditure, review of procurement card usage, analysis of equipment, land and building purchases, etc. CRI determined that District policies and procedures were overrode, public records were deleted, the vendor did not comply with the terms of the contract, and the District potentially overpaid for services rendered to the District. CRI also determined that the District's internal controls were ineffective, contracts were improperly procured, unauthorized payroll was disbursed, and the District had misused and/or wasted public funds. These publicly available reports are located on their website. CRI's reports and supporting documentation were provided to the Los Angeles District Attorney's Office. The Los Angeles District Attorney's Office subsequently issued a felony complaint related in part to CRI's findings. South Carolina, Office of State Auditor 09/2024- 04/2025 1401 Main St., Suite 1200 Columbia, SC 29201 SXH MoVV 803.832.8249 SMoss@osa.sc.gov Internal Control Analysis Procurement Analysis Payroll Analysis Contract value: $136,000 CRI was engaged by the South Carolina Office of the State Auditor to conduct a forensic investigation of the Town of Calhoun Falls to determine the sources of financial difficulties experienced by the Town. CRI determined there was inaccurate and inadequate financial reporting, waste and abuse of Town funds, degradation of internal controls, and operational and financial mismanagement. CRI also determined the town deficits were a result of a lack of increase in utility rates, malfunctioning/inoperable utility meters, significant water loss due to a deteriorating water system, and underbilling various utility customers. A copy of our written report is publicly available on their website. County of Mora, New Mexico / New Mexico Office of State Auditor 09/2025 - 05/2026 1 Courthouse Drive Mora, NM 87732 MaUL +LOOLV 575.387.5279 Ext. 1042 MHillis@countyofmora.com Procurement Analysis Internal Control Analysis Conflict of Interest Analysis Contract value: $170,000 CRI was engaged to conduct a special audit/ forensic investigation to assess the risk of financial fraud, waste or abuse of County funds related to the County's procurement/contracting practices, public fund expenditures, and use of public resources, as well as determine whether there was undue Board influence in the County's day-to-day operations. CRI analyzed the County's use of certain funds and related interest, as well as the procurement of goods and services for a 5+ year analysis period including various large-scale County projects. CRI also analyzed the County's receipt and use of federal/public assistance funds related to the Hermit's Peak/Calf Canyon wildfires including all procurement related to the emergency and other repairs to County infrastructure. CRI determined that there was waste and abuse of County funds, commissioner interference in the day-to-day operations of the County, a lack of policies and procedures for finance operations, non-compliance with procurement policies, and operational/financial mismanagement. CRI provided 21 recommendations to enhance the County's internal controls. A copy of our written report is publicly available online. 13 CARR, RIGGS & INGRAM ®CRIadv.com PROPOSED FORENSIC TEAM CRI's proposed engagement team has been designed to provide highly capable and experienced personnel to the County of Hawai'i and accomplish any requested forensic accounting services in an efficient and reliable manner. Our central priority in assembling this team is to ensure the quality (not quantity) of the professionals, the experience of the professionals and the availability of these professionals. We generally have the capacity to begin work on projects immediately. As demonstrated throughout this proposal, the proposed team has conducted numerous small, medium and large-scale forensic investigations, compliance and audit engagements for counties and other governmental organizations throughout the United States for over 25+ years. The proposed engagement team's national expertise, combined with extensive forensic accounting expertise with government entities reflects that no other firm can match our level of governmental audit and forensic accounting expertise. The overall CRI team will be led by the engagement partner, Ben Kincaid, who will assume overall responsibility for projects awarded by the County. Each of the proposed key team members have five or more years of experience providing similar services to county governments and/or local governments throughout the United States and has the applicable forensic credentials or specialized governmental experience. Key team members also serve on the boards and committees of the various professional organizations that issue these forensic credentials. Our team will be supplemented by various experienced staff members as needed throughout related engagements, ranging from staff level to partner level. Below is an overview of the key engagement partners and managers on the proposed team. Resumes for each professional are presented on the subsequent pages of this proposal. CRI has the capabilities and resources to add additional highly qualified team members to this project if necessary. Each proposed team member receives a wide variety of annual continuing education, and each proposed team member is in compliance with both the internal and external continuing education requirements. These continuing education courses include governmental auditing topics as well as forensic accounting topics. CARR, RIGGS & INGRAM ®CRIadv.com PROPOSED FORENSIC TEAM Ben Kincaid, CPA, CFE, CVA, CFF Engagement Partner CRI Advisors, LLC BKincaid@CRIadv.com 850.337.3235 | Direct Key Representative Clients Broward County School District Okaloosa County School District Gadsden County School District Walton County School District City of Port St. Lucie City of Fort Lauderdale City of Fort Walton Beach City of Homewood City of Unadilla City of Enigma City of Madeira Beach City of Mount Dora City of DeFuniak Springs South Carolina Office of State Auditor Florida House of Representatives Florida Department of Economic Opportunity Florida Department of Elder Affairs Florida Department of Children and Families Florida Agricultural & Mechanical University Office of State Attorney, 1st, 5th and 17th Judicial Circuits Escambia County Bay County Alachua County Martin County Broward County Sheriff's Office Okaloosa County Sheriff’s Office Walton County Sheriff's Office St. Johns County Sheriff’s Office Experience Known for his data analytics and translating the data into defensible, investigative results, Ben Kincaid has over 14 years of experience in providing forensic accounting services throughout the United States. Ben specializes in conducting forensic investigations of governmental organizations and leads CRI's forensic accounting and dispute practice. Ben serves as the engagement partner or the quality control partner on the majority of CRI's governmental forensic investigations (including county governments). Ben speaks regularly on the topics of fraud prevention and detection particularly for governmental organizations, and provides thought leadership on these topics regularly. Ben has worked with various law firms and law enforcement on civil and criminal matters and presented findings to numerous federal, state and local law enforcement agencies. Ben also provides expert witness services and has qualified as an expert witness in various state courts. Ben serves as a forensic accounting expert for various district/state attorney offices as well as the Maryland Judiciary. Education, Licenses & Certifications BS, Business, Pensacola Christian College Certified Public Accountant (CPA) - Indiana and Florida Certified Fraud Examiner (CFE) Certified Valuation Analyst (CVA) Certified in Financial Forensics (CFF) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Association of Certified Fraud Examiners (ACFE) National Association of Certified Valuators and Analysts (NACVA) Professional Committees/Achievements 2021 AICPA Forensic and Valuation Services Standing Ovation AICPA Forensic and Litigation Services Committee, Member AICPA Fraud Task Force, Chair AICPA Emerging Forensic Accountants Task Force, Member AICPA Forensic and Litigation Services Education Task Force, Member Florida Institute of Certified Public Accountants, Former Valuation, Forensic Accounting, and Litigation Committee Member CARR, RIGGS & INGRAM ®CRIadv.com PROPOSED FORENSIC TEAM Jeannine Busch, CPA, CFE Forensic/Governmental Partner CRI Advisors, LLC and Carr, Riggs & Ingram, L.L.C. JBusch@CRIadv.com 850.201.5856 | Direct Key Representative Clients FDEM - Grant Management Services for the Bureau of Recovery for the Public Assistance grant programs administered by FEMA for Hurricane Michael Manager of all federal and state projects Florida House of Representatives Florida Department of Children and Families Florida Department of Health, Office of Medical Marijuana VISIT Florida Florida Democratic Party Ounce of Prevention Fund of Florida Children's Forum, Inc. Florida is for Veterans Florida Network of Youth and Family Services Florida Medical Association Professionals Resource Network Florida Hospital Association Experience With over 19 years of experience, Jeannine is highly skilled in auditing not-for-profits requiring federal and state single audits under Uniform Guidance and Chapter 10.650 Rules of the Auditor General of the State of Florida. Jeannine has also led forensic investigations and provided expert testimony in court. During her career, she has led audit and forensic engagements for a wide variety of governmental and not- for-profit organization clients. Jeannine is a highly skilled auditor of federal programs and state projects. Jeannine through her educational training and experience has a thorough understanding of processes to address assessed risks. Jeannine is a former Contract Auditor and consultant for Defense Contract Audit Agency (DCAA) where she provided accounting and financial advisory services to all DoD components engaged in procurement and contract administration. In addition, she provided services in connection with negotiation of contracts and subcontracts. Education, Licenses & Certifications BS, Accounting & Finance, Florida State University Masters of Business Administration - University of South Florida - concentration in forensic accounting Certified Public Accountant (CPA) Certified Fraud Examiner (CFE) Not-for-Profit certificate - Association of International Certified Professional Accountants Professional Affiliations American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Association of Certified Fraud Examiners - current treasurer of the Tallahassee Chapter CARR, RIGGS & INGRAM ®CRIadv.com PROPOSED FORENSIC TEAM Steve Riggs, CPA, CRFAC Forensic/Quality Assurance Partner CRI Advisors, LLC SRiggs@CRIadv.com 850.337.3200 | Direct Key Representative Clients Florida House of Representatives Florida Department of Children and Families Office of State Attorney, First Judicial Circuit of Florida Broward County School District Okaloosa County School District Broward County Sheriff's Office Okaloosa County Sheriff's Office St. John's County Sheriff's Office City of Fort Lauderdale, Florida City of Fort Walton Beach, Florida Experience Steve Riggs has over 45 years of experience in public accounting and consulting services. He specializes in taxation, representation before the Internal Revenue Service (IRS), divorce settlements and litigation, forensic accounting, mergers and acquisitions, and court appointed corporate/trustee engagements. In January 2009, Steve was appointed to the Florida Board of Accountancy. Steve also served as Chairman of the Florida Board of Accountancy in 2014. Steve is a founding partner of one of the top 25 accounting firms in the country, Carr, Riggs & Ingram, LLC (CRI). CRI employs more than 2,000 professionals in over 70 offices across Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, Tennessee, New Mexico and Texas. Prior to co-founding Carr, Riggs & Ingram, Steve worked for the IRS as a field agent for four years in Jacksonville, Florida. Steve has been appointed by various Courts as a corporate trustee or custodian and has managed and sold businesses under the supervision of the Court. Steve has also been appointed by the Courts as an expert witness and as an executor. He has extensive experience in Bankruptcy Chapter 7, 11, 12 and 13. Steve is a graduate from the University of West Florida in Pensacola with a Bachelor of Science Degree in Accounting. Education, Licenses & Certifications BS, Accounting, University of West Florida Certified Public Accountant (CPA) Certified Forensic Accountant (CRFAC) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) American Board of Forensic Accounting CARR, RIGGS & INGRAM ®CRIadv.com PROPOSED FORENSIC TEAM Donna Melillo, CPA, CFE, CFF Forensic Manager DMelillo@CRIadv.com 850.337.3207 | Direct Key Representative Clients Florida Department of Children and Families South Carolina Office of State Auditor Office of State Attorney, Fifth Judicial Circuit of Florida Office of State Attorney, First Judicial Circuit of Florida Okaloosa County School District Gadsden County School District Broward County School District Bay County, Florida Escambia County, Florida Manatee County, Florida Mora County, New Mexico Nueces County, Texas Broward County Sheriff's Office City of DeFuniak Springs City of Fort Walton Beach City of Port St. Lucie City of Enigma City of Unadilla Central Basin Municipal Water District Central Oklahoma Workforce Investment Board, Inc. Holley-Navarre Water System, Inc. Legal Services Corporation. Experience Donna has over nine years of experience in accounting and forensic accounting services. She leads complex forensic and consulting engagements across the country, managing multidisciplinary teams and ensuring the accuracy, integrity and clarity of all deliverables. Her forensic experience includes investigations involving employee malfeasance, payroll fraud, breach of contract claims, grant compliance and digital forensics. She has worked extensively with state agencies, county governments, school districts and municipalities throughout the United States. Donna specializes in forensic accounting, fraud detection and fraud prevention. She has also provided internal control consulting to clients and has testified as an expert witness. Donna is a Certified Public Accountant (CPA), a Certified Fraud Examiner CFE), and is Certified in Financial Forensics (CFF). She also serves on multiple committees and task forces for the AICPA and FICPA and sits on the board of the Northwest Florida Chapter of the ACFE, contributing to the advancement of forensic accounting standards and ethics. Education, Licenses & Certifications BS, Accounting, University of West Florida BS, Mathematics Education, Pensacola Christian College BS, Business Education, Pensacola Christian College Certified Public Accountant (CPA) - Florida Certified Fraud Examiner (CFE) Certified in Financial Forensics (CFF) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Association of Certified Fraud Examiners (ACFE) Professional Committees AICPA - CFF Credential Committee Member AICPA - Forensic and Valuation Services Conference Planning Committee Member AICPA - Volunteer for various task forces including the CFF Study Program and Emerging Forensic Accountants ACFE - Current Treasurer for the Northwest Florida Chapter FICPA - Valuation, Forensic Accounting, and Litigation Services Committee Member CARR, RIGGS & INGRAM ®CRIadv.com PROPOSED FORENSIC TEAM Brian Manuel, CPA, CFE Forensic/Governmental Manager BManuel@CRIadv.com.com 850.201.5842 | Direct Key Representative Clients City of Tallahassee City of Jacksonville Washington County Florida Department of Children and Families Florida Department of Management Services Florida Prepaid College Board Florida Department of Economic Opportunity Florida Department of Education, Office of Student Financial Assistance Florida Public Assets for Liquidity Management The Florida Bar Association The Florida Sheriffs Association Florida Agricultural and Mechanical University Experience Brian has over 16 years of experience providing tax and assurance services for closely held businesses, non-profit organizations, municipalities and state agencies. Brian currently serves as a manager at CRI in planning, supervising, and conducting audits and forensic examinations of governmental, not-for-profit, and local for-profit entities. Brian has extensive experience with audits of local governments, cities and municipalities ranging from cities with a few thousand residents to the serving as manager of the audits of the City of Jacksonville and City of Tallahassee. Brian has also managed forensic engagements involving Florida economic incentive programs, Florida community-based care programs, and activities within Florida Universities. Brian has accumulated substantial experience through his career in internal control and compliance monitoring and auditing. Brian has served on the Board of the Florida Institute of Certified Public Accountants FICPA). Brian currently serves as the president of the Tallahassee chapter of the Association of Certified Fraud Examiners (ACFE). Brian also serves as Chair of the Board of Directors of 2-1-1 Big Bend, Inc. a community services information and crisis hotline, and Chairs the audit committee of the Suwannee River Area Council of Scouting America. Education, Licenses & Certifications BSBA, Accounting, Appalachian State University, NC MS, Accounting, Appalachian State University, NC Certified Public Accountant (CPA) - Florida and North Carolina Certified Fraud Examiner (CFE) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) North Carolina Association of Certified Public Accountants (NCACPA) Association of Certified Fraud Examiners (ACFE) CARR, RIGGS & INGRAM ®CRIadv.com PROPOSED FORENSIC TEAM Cody Avant, CFE Forensic Senior Accountant CCAvant@CRIadv.com 850.337.3256 | Direct Key Representative Clients U.S. Army commands, installations, and activities Department of Defense organizations and contracting activities Army procurement, acquisition, and contracting offices U.S. Department of Justice and federal prosecutors Military legal offices and government counsel Federal, state, local, and international law enforcement agencies Government organizations Experience Cody Avant brings a decade of investigative, law enforcement, and financial analysis experience to his work as a forensic accountant. Cody served as a Special Agent with the U.S. Army Criminal Investigation Division, where he handled complex matters involving procurement fraud, bribery, corruption, conflicts of interest, money laundering, financial crimes, and other felony-level offenses affecting the U.S. Army. Cody’s experience includes tracing financial transactions, reconstructing incomplete financial records, analyzing ACH and wire activity, conducting investigative interviews, and reviewing electronic and documentary evidence. He has prepared investigative findings for prosecutors and legal teams, coordinated with federal, state, and international law enforcement agencies, and testified in criminal trials and administrative proceedings. In addition to his casework, Cody has trained and mentored junior investigators in financial crime investigations, crime scene investigation and evidence collection, interviews, case management, and investigative reporting. His specialized training includes international banking and money laundering through the Federal Law Enforcement Training Center, as well as the Army CID Special Agent Course and advanced follow-on courses. Cody combines this investigative background with his accounting and financial analysis experience to identify irregularities, follow the movement of funds, quantify losses, and develop clear, well-supported findings for clients and their legal teams. Education, Licenses & Certifications MS, Homeland Security and Disaster Management, Minor of Criminal Justice, Liberty University BS, Accounting, Liberty University Certified Fraud Examiner (CFE) Professional Affiliations Association of Certified Fraud Examiners (ACFE) Professional Committees L.S.I. Basic and Advanced Scientific Content Analysis Domestic Violence Intervention Techniques Course Child Abuse Prevention and Investigation Training *Structured Child Interviews Special Reactions Team Combat Life Savers Course CARR, RIGGS & INGRAM ®CRIadv.com PROPOSED FORENSIC TEAM Leslie Payne, CFE Forensic Senior Accountant LPayne@CRIadv.com 850.337.3259 | Direct Key Representative Clients Blount County Chambers County Chilton County Clarke County Coffee County Elmore County Etowah County Houston County Lee County Macon County Mobile County Montgomery County Pike County Walker County City of Anniston City of Atmore City of Birmingham City of Calera City of Chelsea City of Dothan City of Enterprise City of Florence City of Gadsden City of Opelika City of Phenix City City of Semmes Town of Addison Town of Beaverton Town of Blountsville Town of Cowarts Town of New Brockton Town of Oak Grove Town of Rehobeth Town of Taylor Experience Leslie is a distinguished Finance and Audit Executive with over 18 years of specialized experience directing large-scale governmental auditing, compliance, and municipal revenue recovery programs. A recognized expert in public sector fiscal oversight, Leslie has successfully led complex audit operations spanning more than 350 city and county jurisdictions, ensuring strict adherence to local, state, and federal regulatory standards. Throughout her career, Leslie has managed multimillion-dollar public budgets and implemented rigorous internal financial controls that safeguard public funds, mitigate risk, and maximize revenue integrity. She is highly skilled in executive-level stakeholder collaboration and leading multidisciplinary audit teams. Leslie’s proven track record of delivering measurable improvements in fiscal accountability makes her a trusted partner for complex governmental engagements. Leslie is a graduate from the University of Mobile with a bachelor's degree in Accounting. She is also a Certified Fraud Examiner (CFE) and a Certified Revenue Examiner (CRE). Education, Licenses & Certifications BA, Accounting, University of Mobile AA, Enterprise State Community College AS, Enterprise State Community College Certified Fraud Examiner (CFE) Certified Revenue Examiner (CRE) Professional Affiliations Association of Certified Fraud Examiners (ACFE) Professional Committees ACFE - Current Vice President for the Gulf Coast Chapter CARR, RIGGS & INGRAM ®CRIadv.com FORENSIC INVESTIGATION APPROACH Approach Our general approach to forensic accounting engagements is risk-based, specifically tailoring our procedures to the engagement’s unique circumstances. Forensic investigations often involve unforeseen issues/problems that need unique solutions. CRI is known to develop and provide these unique solutions to governments, corporations, attorneys and law enforcement. We never underestimate those who have access to public funds and find creative ways to misuse, abuse or misappropriate public funds. CRI plans and performs all of its forensic investigation engagements as if they will be involved in a litigation and/or criminal setting, which further enhances the reliability of CRI's work. 2XUWHamKaVWKHcaSacLW\ aQd WKHVSHcLaOL]HdH[SHULHQcHWKaWLV QHcHVVaU\ WoSHUIoUmaQ\ IoUHQVLcaccoXQWLQJ LQvHVWLJaWLvHVHUvLcHVUHTXHVWHdE\ WKHCoXQW\. CRI's general approach to this engagement is presented in the graphic below. Each step of the process is described further on the following pages. As outlined under other sections of this proposal, CRI has successfully implemented this approach on numerous other forensic investigations. RHcHQWO\, CRI was engaged by the Central Basin Municipal Water District to perform an investigation related to the District's contracts and payments with a certain vendor, as well as a forensic investigation of the District and its operations. CRI conducted various interviews, reviewed procurement documentation, analyzed all contracts, tasks orders, invoices and other related documents related to the vendor. CRI also examined document retention policies and procedures. CRI determined that District policies and procedures were overrode, public records were deleted, the vendor did not comply with the terms of the contract, and the District potentially overpaid for services rendered to the District. CRI also reviewed payroll documentation, evaluated vendor relationships, payment approval procedures, budget management/approvals, and human resources practices. CRI determined that the District's internal controls were ineffective, contracts were improperly procured, the bank reconciliations were unreliable, and the District had misused and/or wasted public funds. 22 CARR, RIGGS & INGRAM ®CRIadv.com FORENSIC INVESTIGATION APPROACH Approach (Continued) Phase 1: Start-up Execution and Project Entrance Conference AVLQdLcaWHdWKUoXJKoXWWKLVSUoSoVaO, CRI KaVVLJQLILcaQWH[SHULHQcHSUovLdLQJaXdLWaQdIoUHQVLcLQvHVWLJaWLvHVHUvLcHVIoUcoXQW\ JovHUQmHQWVaQd oWKHUJovHUQmHQWaOoUJaQL]aWLoQV. 'XH Wo WKLVH[SHULHQcH, CRI has proven internal processes and methodologies that allow us to rapidly deploy, establish an entrance conference, and prepare initial documentation request lists immediately upon award of a contract. 7KLVaOVoLQcOXdHVdLVVHmLQaWLQJdocXmHQWaWLoQSUHVHUvaWLoQOHWWHUVLI QHHdHd. 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Phase 3: Review and Analysis of Data and Documentation 8SoQdHvHOoSLQJamXWXaOO\ accHSWaEOHSOaQaQd oEWaLQLQJUHOHvaQWdocXmHQWVIUomWKHCoXQW\, CRI ZLOOEHJLQWKHWHVWLQJoI coQWUoOVUHOaWHdWoWKHvaULoXVSUocHVVHVaQdWKHaVVocLaWHdCoXQW\ SoOLcLHVaQd SUocHdXUHV. 7KLVma\ LQcOXdHaIoUHQVLcaQaO\VLV oIWKHCoXQW\VEaQNVWaWHmHQWV, JHQHUaOOHdJHUV, SUocXUHmHQWdocXmHQWaWLoQ, vHQdoUV, LQvoLcHV, HWc., WoLQvHVWLJaWHILQaQcLaO LUUHJXOaULWLHV. 7KLVSUocHVVZLOOaOVoLQcOXdHUHcoQcLOLaWLoQoIWKHSUovLdHddaWaWoZKaWCRI ma\ coQVLdHUWKH EHVWHvLdHQcH,aVaSSOLcaEOHIoUWKH daWa. 7KLVma\ LQcOXdHUHcoQcLOLQJWKHJHQHUaOOHdJHUVWoWKHaSSOLcaEOHamoXQWVUHSoUWHdoQWKHCoXQW\VaQQXaOILQaQcLaOUHSoUWV. IW ma\ aOVoLQcOXdHUHcoQcLOLQJcHUWaLQVHOHcWHddaWaWoEaQNVWaWHmHQWV, HWc., aV ZHOOaV oEVHUvaWLoQVoIWKHCoXQW\VSUocHdXUHV, coQWUoOV, HWc. 7KHVH VWHSV ZLOO occXU WKUoXJKoXW aOO SKaVHV oI WKLV HQJaJHmHQW. CRI will utilize specialized forensic software that will allow the rapid conversion and analysis of bank statements, procurement card statements, financial statements, etc. CRI's specialized forensic software also includes the ability to rapidly map and account for fund transfers. CRI will also utilize other specialized forensic and auditing software for the underlying data analysis including, but not limited to, IDEA, Active Data, Tableau, PowerBI, etc. 23 CARR, RIGGS & INGRAM ®CRIadv.com FORENSIC INVESTIGATION APPROACH Approach (Continued) 3KaVH IQWHUvLHZV aQd )oOOoZ XS 'ocXmHQWaWLoQ RHTXHVWV During this phase, CRI will conduct interviews with relevant County personnel to gain an understanding of their perspective of the financial records, processes, controls, transactions, and County policies and procedures. CRI will also take the necessary steps to interview any relevant, former County employees/leadership if needed. Based on the interviews and our review of the initial documents, CRI will conduct follow-up documentation requests to ensure all relevant data has been provided for our analysis. Upon further review and analysis of the documentation and interview results, CRI may conduct additional interviews. These additional interviews may be the result of identification of individuals with relevant information to the investigation or additional individuals with direct knowledge and/or control related to the activities of the programs, transactions and/or concerns identified by the County for further review/analysis. CRI will work closely with the County of Hawai'i to provide updates as we complete this phase of the engagement. Should additional issues or concerns arise that were not previously identified during the planning phase, CRI will notify relevant County personnel to discuss whether additional steps need to be taken in our engagement. 3KaVH RHSoUWLQJ aQd 3UHVHQWaWLoQ Throughout the investigation, CRI will provide regular communications with the County including immediate briefings on any issues requiring prompt attention. CRI has assembled a strong team of experienced experts to meet the County's needs and deliver the highest quality report and service in a timely manner. If unforeseen circumstances arise that requires additional time to complete the full scope of work, CRI will notify the County and agree on a mutually acceptable revised schedule. CRI prepares a written, detailed report that includes all findings, the effects of these findings and any recommendations for each investigation. The written reports will also communicate any abnormal financial activity noted and its quantification. CRI’s written reports will be prepared and presented clearly to assist the County in ensuring transparency and accountability. CRI will provide the County with a draft copy of the report(s) for review prior to issuing a finalized report, allowing the County to ask for clarification or additional details if necessary. CRI will subsequently present these findings to the County, and/or other relevant stakeholders as requested. CRI will also collaborate with legal counsel and law enforcement, as deemed necessary by CRI and the County. Should the need arise, the proposed engagement team members include subject-matter experts who have vast experience providing expert witness services and have qualified as expert witnesses in various state courts. 24 CARR, RIGGS & INGRAM ®CRIadv.com SHARING CRI’S VALUES WITH YOU We are proud of our hands-on, service-centric, and results-oriented approach. Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes. This approach is further emphasized through our three core values which guide our team’s behavior and function as the foundation for interactions with our clients and each other. 25