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HomeMy WebLinkAboutFY26-27 Auditing: Investigative Services - Kernutt StokesCounty of Hawaii Finance Purchasing Division Diane Nakagawa, Director 25 Aupuni Street, Suite 1101, Hilo, HI 96720 KERNUTT STOKES] RESPONSE DOCUMENT REPORT RFI No. PS 27-0019 NOTICE TO PROVIDERS OF PROFESSIONAL SERVICES ADDITIONAL NOTICE OF NEED FOR FN.7 AUDITING INVESTIGATIVE SERVICES) RESPONSE DEADLINE: August 7, 2026 at 4:00 pm Report Generated: Sunday, August 9, 2026 Kernutt Stokes Response CONTACT INFORMATION Company: Kernutt Stokes Email: tcampbell@kernuttstokes.com Contact: Trever Campbell Address: 1777 SW Chandler Ave., Suite 280 Bend, OR 97702 Phone: N/A Website: www.kernuttstokes.com Submission Date: Aug 5, 2026 9:24 AM (Hawaii Time) KERNUTT STOKES] RESPONSE DOCUMENT REPORT RFI No. PS 27-0019 NOTICE TO PROVIDERS OF PROFESSIONAL SERVICES ADDITIONAL NOTICE OF NEED FOR FN.7 AUDITING (INVESTIGATIVE SERVICES) KERNUTT STOKES] RESPONSE DOCUMENT REPORT Request For Information - NOTICE TO PROVIDERS OF PROFESSIONAL SERVICES ADDITIONAL NOTICE OF NEED FOR FN.7 AUDITING (INVESTIGATIVE SERVICES) Page 2 ADDENDA CONFIRMATION No addenda issued QUESTIONNAIRE 1. File Upload* Upload Submission Here Kernutt_Stokes_Reponse_to_PS_27-0019.pdf Insert Name of Company Receiving Proposal Proposal Date] Page | 1 County of Hawaii August 7, 2026 Page | 1 COUNTY OF HAWAII AUDITING ( INVESTIGATIVE SERVICES) RFI #PS 27-0019 Insert Name of Company Receiving Proposal Proposal Date] Page | 2 County of Hawaii August 7, 2026 Page | 2 Background & Firm Qualifications 3 Investigative Audit Approach 10 Other Risk Advisory Services 14 Meet the Team 20 References 25 Peer Review 27 Insert Name of Company Receiving Proposal Proposal Date] Page | 3 County of Hawaii August 7, 2026 Page | 3 SUMMARY OF KERNUTT STOKES’ BACKGROUND BACKGROUND & FIRM QUALIFICATIONS Insert Name of Company Receiving Proposal Proposal Date] Page | 4 County of Hawaii August 7, 2026 Page | 4 Kernutt Stokes 1777 SW Chandler Ave. Suite #280 Bend, OR 97702 Trever Campbell, Partner tcampbell@kernuttstokes.com 541-749-4020 Insert Name of Company Receiving Proposal Proposal Date] Page | 5 County of Hawaii August 7, 2026 Page | 5 We offer the high-value services of a large firm, with the relationships of a local firm. We build strong,long-lasting relationships cultivated on trust, reliability,open communication and a genuine desire to see our clients succeed.This is the foundation of which our firm was established and continues today. We are committed to fostering collaborative partnerships,where open communication and a deep understanding of our clients’ goals bring about transformative results. A low associate-to-partner ratio means that one or more partners will be directly involved in your account, assuring close supervision of your engagement team. Staff to client ratios are also exemplary,enabling us to provide desirable response times and exceed our clients’ expectations. CoreValues People We know our people make us great.We invest in their professional growth, foster a culture of comradery,and promote a healthy life balance. Integrity We do what’s right,not what’s easy.We are honest,and we value our clients’ trust and respect. Excellence We deliver what we promise and add value beyond what is expected. We believe success stems from quality, reliability, and dedication in all our actions. Insert Name of Company Receiving Proposal Proposal Date] Page | 6 County of Hawaii August 7, 2026 Page | 6 Doing Great Work WhileBeingaGreatPlacetoWork Kernutt Stokes has been named a top 50 “Best of the Best” firm in the country by Inside Public Accounting and have been recognized as one of Oregon’s “Top 100 Businesses to work for” by Oregon Business magazine. Receiving these recognitions validates, for us, that we are running our business the right way. 5 LOCATIONS 14 PARTNERS 89 CPAs 110+ TOTAL STAFF Insert Name of Company Receiving Proposal Proposal Date] Page | 7 County of Hawaii August 7, 2026 Page | 7 Thank you for the opportunity to submit a statement of qualification and expression of interest to provide auditing (investigative services) for the County of Hawaii (COH). Kernutt Stokes strives to invest in our clients’ futures by providing top-notch services, being accessible to our clients, maintaining the highest professional standards, and working hard to foster meaningful relationships with each other, our clients, and our community. It is our desire to build strong relationships with our clients by learning as much as we can about you and your goals. We believe that as you get to know more about our firm and our people, you will recognize Kernutt Stokes as the preferred partner to work with to meet your investigative audit needs. We have the expertise Our firm has a long history of consulting with many different types of organizations to help them: improve organizational efficiency; identify present and potential risks; create, understand, and enforce better internal controls; and comply with externally imposed regulations. We serve a wide variety of organizational types including government agencies, non-profit businesses, and for-profit businesses. Being well-rounded allows us to identify benchmarks and best practices from all potential sources to ensure our clients are on the forefront of utilizing their organization’s resources, protecting their assets, and maximizing their potential Qualifications & Experience Kernutt Stokes has provided internal control and forensic consulting services to organizations for over 80 years. We work with you to mitigate risk, increase efficiency, serve your customers, maximize financial returns, and minimize expenditures. The strategies and best practices we have learned over the years, while providing audit and consulting services, create a vast pool of resources for us to draw from in advising on innovative solutions to any issue that may arise. Our Investigative Audit team is exceptional We are committed to always providing you with the best team available. With Kernutt Stokes, who you see is who you will get. You will get to know the investigative auditors as an experienced, knowledgeable, and consistent team that you can rely on and trust. You will have consistency in contact and meaningful ongoing communication. All senior members of our investigative audit team are Certified Public Accountants (CPAs). We are also committed to maintaining a Certified Internal Auditor (CIA) and Certified Fraud Examiner CFE) so there are no blind spots in the services we can support you with. Your investment will yield positive returns We believe that a robust investigative audit function is crucial for an organization to show commitment to the importance of compliance and continuous improvement. As your investigative auditors, we not only want to provide oversight and help enforce compliance, but we also commit to designing and performing audits that work towards the betterment of the organizations and departments we audit. We will always strive to "prove our worth" by looking for the best practices, improving control processes, benchmarks, and designing recommendations to support the mission of each individual department. At its best, we believe that internal audit should not just be a cost center, but a way toward active improvement, cost savings, increased efficiency, and mitigation of risk. Insert Name of Company Receiving Proposal Proposal Date] Page | 8 County of Hawaii August 7, 2026 Page | 8 Organization and Structure Kernutt Stokes has been an accounting and consulting firm since 1945, currently with five locations, 14 partners, 80+ CPAs, and approximately 110 total staff. Staff to client ratios are exemplary, enabling us to provide desirable response times and exceed our client’s expectations. While others in the accounting field have struggled with maintaining sufficient staffing, we have made a concerted effort to continually bring in the best and brightest to provide the high-quality experience our clients expect. During our decades of being in business, we have responded to client needs with a full range of high-value services including investigative audits, fraud and forensics audits, external financial statement audits, retirement plan audits, organizational consulting, tax services, internal control consulting, and virtual accounting services. We have provided financial audit services for more than 80 years, fraud consulting for more than 30 years, and investigative audit and internal control services for 20 years. Additionally, we have provided organizational consulting related to a variety of areas including state, federal, and private grant funding; mergers and acquisitions; fraud prevention; and asset management. Nationally Recognized Throughout our more than 80-year history, we have worked diligently to be a top-quality firm not only for our clients but for our employees as well. In 2025, INSIDE Public Accounting named Kernutt Stokes as one of the 50 “Best of the Best” firms in the nation. Additionally, Oregon Business magazine named Kernutt Stokes as one of the 100 Best Companies to Work for in Oregon in 2026, the fourth time in six years that we have been named to the list. The combination of those two awards tells us that we provide incredible service to our clients and that we also do it the right way by treating our employees well. Client Service We pride ourselves on our knowledge and understanding of our clients and their industries. Based on our experience working with many diverse types of organizations, we have a service approach in place to consistently produce high quality results in an efficient manner. It is our goal to be a valued partner to you. We realize that timing is an important aspect of quality service and we will carefully coordinate our work and delivery timelines with you to ensure all your expectations are met. Along with effective communication, the use of technology, and creative analytical tools, we will serve your needs for investigative audit through the following key components of our process: Thoughtful planning and risk assessments that create efficiency Committed staff that work with your schedules and respect your time Continuous communication Well communicated and strictly kept deadlines Kernutt Stokes will exhibit professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. We will make an unbiased and balanced assessment of all the relevant circumstances and not be unduly influenced by our own interests or by others in forming judgments. Insert Name of Company Receiving Proposal Proposal Date] Page | 9 County of Hawaii August 7, 2026 Page | 9 Local Firm backed by International Firm Resources Kernutt Stokes is an independent member of the BDO Alliance USA (the Alliance), a nationwide association of independently owned local and regional accounting, consulting, and service firms with similar client service goals. As a member of the Alliance, we are connected to firms from nearly every state, and around the world, providing us with a network of expertise, experience, and tools that are unparalleled among other regional firms our size. The Alliance allows us to enhance our client services and broaden our capabilities, gain greater technical knowledge in specialty areas, utilize nationally recognized professionals with experience in a wide range of industries, access the most up to date information, and participate in the latest training programs. Simply put, Kernutt Stokes and you have access to all the resources of one of the largest CPA firms in the world all while never sacrificing the personal attention and service only a local CPA service provider can provide. High Standards We recognize the importance of adhering to the high standards of ethics, integrity, independence, and quality of our profession. We are proud to report that Kernutt Stokes has not received any complaints from the State Board of Accountancy or any other regulatory authority during its more than 80 years of serving clients. Insert Name of Company Receiving Proposal Proposal Date] Page | 10 County of Hawaii August 7, 2026 Page | 10 INVESTIGATIVE AUDIT APPROACH Insert Name of Company Receiving Proposal Proposal Date] Page | 11 County of Hawaii August 7, 2026 Page | 11 Our approach is based on our thorough understanding of your organization and its operations, fiscal policies, and internal controls. This allows us to adequately plan and execute your engagements ensuring the upmost efficiency of the services we provide you. All members of the investigative audit senior management team have conducted a wide variety of investigative audits with other organizations, including higher education, governmental, and privately owned organizations. We advise on areas including information technology, finance, compliance, and operations. We have advised governmental and higher education intuitions on how to improve operational issues through best practice implementation, business-oriented thinking, fraud awareness, and better regulatory compliance. Additionally, with two CPE’s on staff; we are exceptionally equipped to assist our clients in identifying areas of fraud risk and responding to any potential fraud threats. When issues arise that are beyond the scope of our prior experience, we draw on our relationships and resources in the BDO Alliance network to supplement the needs of our clients. Our professional standards require that for every engagement we perform, we analyze the risks in the areas of enterprise risks, finance risks, general technology risks, information security risks, fraud risks, and compliance risks for the organizations we audit. The assessments we have performed for other organizations in previous years are evidence of our ability to consider and analyze all these risk areas and to bring things to the attention of management and the Board. Kernutt Stokes also specializes in providing internal control consulting services. Clients in these areas include privately owned businesses and governmental agencies. We have designed and helped to implement controls around a wide range of business processes including cash handling, accounts payable, accounts receivable, fixed asset handling and tracking, inventory management, debt, and contracting. PLANNING Once the Kernutt Stokes team is engaged to perform and audit, the first step is for the senior members of our team to plan a kick-off meeting with the department being audited and other relevant management team members, to scope the project, set deadlines, define deliverables, and establish optimal timelines. Investigative audit projects will primarily use Kernutt Stokes staff, although COH staff may be requested to provide information, reports, or other data required to complete the audit objectives. We anticipate that most audits will be comprised of two staff (a supervisor and one staff member). Additional review and oversight will also be provided by the manager and partner throughout the engagement. INTERVIEWS Interviews will help to evaluate the internal controls in place regarding business transactions, safeguarding assets, compliance with policies, promotion of operating efficiency, etc. Insert Name of Company Receiving Proposal Proposal Date] Page | 12 County of Hawaii August 7, 2026 Page | 12 FIELDWORK We will make every effort to minimize disruption of departments, deadlines, and seasonal busy periods when scheduling our projects and time on site. We will work with management to establish contact with the department and to analyze areas of concern. We will organize a time to perform the audit and meet with the staff and management to outline the purpose of the audit, the audit objectives, the expected time schedule, the types of tests, and the reporting process. Investigative Audits will be performed using various techniques, which may include: Interviews Observations of processes Testing of transactions, invoices, records, etc. Review of contracts and reports Comparison of performance results to other departments, organizations, or government agencies. Analytical analysis (on both financial and non-financial data) Evaluation of control compliance and control effectiveness Based on the audit steps performed we will identify control deficiencies resulting in reported audit findings, recommendations, or process improvement opportunities. We will communicate these through an exit conference with management to ensure that all relevant data has been considered and evaluated. AUDIT REPORT, WRAP-UP, AND RESPONSE Upon completion of the fieldwork stage, we will draft a report that identifies the audit scope and objective, the audit steps performed, audit findings (including condition, criteria, cause, and effect), audit observations, and recommendations for change or improvement. This initial report will be sent to the established contacts of the department to be reviewed and commented on by appropriate management or personnel, including any corrective action, if necessary. It is our goal at this stage to collaborate with management to respond to any findings with an action plan that can be implemented in a timely manner to mitigate the risk identified. In most cases, we expect no issues to arise and will work with management to incorporate responses and action plans into the report. Before final issuance of the report, it has been our practice to provide a final draft of the report to the department to address any final issues or concerns that may arise prior to making the report a public document. We estimate that this phase will be completed within two to six weeks following the completion of fieldwork depending on the scope of the audit performed and the season (as certain times of year may take longer to coordinate management responses). Insert Name of Company Receiving Proposal Proposal Date] Page | 13 County of Hawaii August 7, 2026 Page | 13 FINAL REPORT Once all parties have reviewed the final draft and been provided with time for final questions it will be issued and made available to COH management and its leadership. We estimate that most audits will range from two to four months from preliminary assessment to final report issuance depending on the scope of the audit and the season. MANAGEMENT/AUDIT COMMITTEE PRESENTATION At COH’s discretion, Kernutt Stokes will present the report’s findings and other relevant information to management and COH leadership. Presentation frequency can be customized based upon the audit committee’s preference. Presentations may be conducted based on the request of the COH and can be in-person or through online presentation and video conferencing tools. Audit Timeline The ideal timeline for most audits we perform should be 8 to 12 weeks: Planning – 1 to 2 weeks On-site Fieldwork (if applicable) – 1 week Remote Fieldwork (following on-site fieldwork) – 2 to 4 weeks Report Drafting – 2 to 3 weeks Management Responses – 1 to 2 weeks Follow-up – based on the number of issues. Typically 1 day to 1 week Every audit is unique, and the budget will be based on the specific scope and risk associated with each project. We have performed investigative audits as small as 150 hours and as large as 500 hours, with most audits landing somewhere in between. Below is an example of a budget for a typical audit which you can use to get a baseline understanding of how we assign work and allocate resources to each phase of the audit: Insert Name of Company Receiving Proposal Proposal Date] Page | 14 County of Hawaii August 7, 2026 Page | 14 PEERREVIEWSOTHERRISK ADVISORY SERVICES Insert Name of Company Receiving Proposal Proposal Date] Page | 15 County of Hawaii August 7, 2026 Page | 15 Insert Name of Company Receiving Proposal Proposal Date] Page | 16 County of Hawaii August 7, 2026 Page | 16 Insert Name of Company Receiving Proposal Proposal Date] Page | 17 County of Hawaii August 7, 2026 Page | 17 RISK ASSESSMENTS A risk assessment is meant to provide an organization with enough information to align its resources with processes that pose the highest risk to its ability to achieve its objectives. Additionally, it is designed to provide a comprehensive risk profile which can aid in strategic decision making and optimal allocation of resources. Tools used to develop the risk assessment include surveys of staff, strategic interviews with management and staff, and personal observation of the work environment and tasks performed. How each of these components is utilized will depend in part on how long it has been since the area last had a risk assessment performed and how well documented that assessment was. Once each audit area is defined, we measure the risk of each area to the organization as a whole and identify the highest risk activities. Risk is measured according to three criteria: Impact, Likelihood, and Velocity. Impact is the extent of the consequences a risk could have on and organization and ranges from incidental to extreme. Impact is looked at across six categories: Strategic Risk - Impairment to implementation of the strategic mission of the Organization Operational Risk - Impairment of the ability to carry out the operations of the Organization Compliance Risk - Failure to comply with laws, regulations, and policies Financial Risk - Loss of financial resources, assets, or opportunities Reputational Risk - Public image or reputation is damaged by actions of an area or individuals connected to the Organization. Safety Risk – Unsafe environment resulting in physical harm or damage Likelihood is how likely it is that a risk will occur and impact the institution. Likelihood is evaluated using the following factors: Velocity is the speed at which a risk can occur and have a material impact on the Department and is evaluated as follows: Insert Name of Company Receiving Proposal Proposal Date] Page | 18 County of Hawaii August 7, 2026 Page | 18 Using these three measurements Kernutt Stokes will plot an organization’s risks on a heat map to give a visual that accompanies any narrative developed. In the heat map, impact is represented on the horizontal access, likelihood is represented on the vertical access, and velocity is represented by the size of the plotted point. Below is an example of a heat map where each number would represent a specific risk to an area. Using the above visual consider the plotted points 2, 17, and 28. Number 2 is shown to have an extreme impact with almost certain likelihood, and the large dot says that the velocity will be fast. An example of this type of risk would be cybersecurity. A ransomware attack can happen instantaneously, could cause millions of dollars’ worth of damage, and if the organization does not have proper controls in place, it is almost certain to occur. Now consider number 17, which also has an extreme impact, but is unlikely to occur, and may come with moderate warning. An example of this type of risk may be something like a natural disaster, such as wildfire. In many cases this could be anticipated as fire season approaches, and while catastrophic loss is not expected, it will be incredibly impactful if it does occur. Finally consider number 28 which is possible or likely to occur, but which will have a very minor impact if it does occur and will be slow to onset with enough warning to remedy. An example of this type of risk would be poor controls over cashiering or cash handling where dollar amounts are not significant for the transactions being processed. While it is likely that mistakes will be made from time to time, they will also probably be for small dollar amounts and will take a long time to build to a level that would cause significant concern. Insert Name of Company Receiving Proposal Proposal Date] Page | 19 County of Hawaii August 7, 2026 Page | 19 Timeline The ideal timeline to complete a risk assessment should fall into a range of 6 to 12 weeks with the longer time being for first time risk assessments and the shorter time being for continuing/updated risk assessments: Planning – 1 to 2 weeks Surveys (if applicable) – 1 to 3 weeks Observations (if applicable) – 1 day to 1 week Interviews – 1 to 2 weeks Report Development – 1 to 2 weeks Management Input – 1 to 2 weeks Insert Name of Company Receiving Proposal Proposal Date] Page | 20 County of Hawaii August 7, 2026 Page | 20 MEET THETEAMMEETTHETEAM Insert Name of Company Receiving Proposal Proposal Date] Page | 21 County of Hawaii August 7, 2026 Page | 21 AVAILABILITY AND CAPACITY OF KEY PERSONNEL Kernutt Stokes has the capacity to deliver the key individuals necessary for COH. Investigative audit is an area of growth in our firm, and we have an energetic team who are constantly looking for new opportunities to expand. We will continue investing in resources and staff in this area to improve our function in the future, in the same way we have for the past 10 years. Our firm has a dedicated Director of Staff Development and Utilization who is responsible for scheduling resources for all our engagements throughout the year. By collaborating with the partners and managers in our various practice areas, we work 6 months in advance to build out schedules and capacity models for upcoming projects and communicate with clients to ensure we can meet their deadlines. Additionally, we employ a Director of Talent Acquisition who is responsible for bringing in the talent resources to our firm to sustain and grow our practice areas year-round. As a firm we utilize more than just the typical college graduation streams to identify prospective team members as many of our top management team have come from non-traditional backgrounds for our industry. We feel this gives us a competitive advantage, as our staff have a broader range of business experience than is often found at the staff level of public accounting and consulting firms. It also gives us access to resources that many other firms often overlook. Kernutt Stokes’ internal quality control procedures require that all investigative audit engagements be properly supervised and reviewed. Each audit project will be staffed with a partner and a manager. We have a very structured supervision system in our firm through the hierarchy of partner, director/senior manager, manager, senior associate, associate. This system exists not only to provide value to our clients by utilizing lower pay rates, when possible, but also creates the necessary system for review to insure all our audit steps and final deliverables have been performed and prepared to meet our industry, professional, and firm quality standards. Supervision is continuous throughout the engagement. Typically, an associate will perform the actual substantive testing with oversight by a senior associate or manager. As issues arise. the team will consult with the director or partner on the engagement to vet potential issues and communicate with the client, so no surprises or misunderstandings arise. The scoping and planning of the work will be conducted by the partner and manager in conjunction with COH management with much of the testing being performed by the assigned associates. Insert Name of Company Receiving Proposal Proposal Date] Page | 22 County of Hawaii August 7, 2026 Page | 22 Trever Campbell, CPA, CFE, Partner tcampbell@kernuttstokes.com | (541) 749-4020 EXPERIENCE Trever is a Partner in the firm’s audit and attestation department and leads the firm’s internal audit and fraud examination practices. Trever provides a range of services including financial statement audits, internal audits, fraud examination, accounting assistance, risk advisory, and operational consulting. He assists clients in a variety of industries including nonprofit, government, higher education, manufacturing, brewing, and transportation. ABOUT Trever earned a Master of Accounting (MAcc) degree from the University of Oregon and began his career at a Big 4 accounting firm as a consultant in audit and risk advisory services. He joined Kernutt Stokes in 2011 and was promoted to Partner in 2022. He has always had an interest in business and process improvement. Trever believes a solid understanding of finances is essential to being a better owner, manager, employee, or consultant, and he strives to provide those insights to his clients. He attributes his success in work and life to having a willingness to change, taking chances, and finding passion in every project. TEAM ROLE Trever will oversee the entire investigative audit services. He will oversee the risk assessment, be in charge of coordination and deployment of resources, assigning teams, and working with COH leadership. His experience in fraud examination techniques will bring a focused attention to protecting COH resources in all facets. PROFESSIONAL DESIGNATIONS AND LICENSES Certified Public Accountant, Oregon Certified Fraud Examiner MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) Oregon Society of Certified Public Accountants (OSCPA) The Institute of Internal Auditors Association of Certified Fraud Examiners EDUCATION Southern Oregon University, Bachelor of Arts, Business Administration with Accounting Focus University of Oregon, Master of Accountancy COMMUNITY SERVICE City of Bend Budget Committee, member Leadership Bend Alumni Association Steering Committee, member Leadership Bend, 2023 Cohort Mt. Pisgah Arboretum, board of directors (past) Insert Name of Company Receiving Proposal Proposal Date] Page | 23 County of Hawaii August 7, 2026 Page | 23 Claire Pahlmeyer, CPA, CIA, Manager cpahlmeyer@kernuttstokes.com | (541) 687-1170 EXPERIENCE Claire joined Kernutt Stokes in 2018 and currently serves as a manager in the firm’s Audit and Assurance department. In addition to being a CPA, Claire is also a CIA. Claire performs internal and external audits, consulting engagements, reviews, and compilations for clients in a variety of industries. Many of her clients are in higher education, the government sector, health insurance, and nonprofit industries. Claire loves to find actionable solutions to real problems and excels at getting organizations excited about change that leads to improvement. ABOUT A hardworking and perceptive individual, Claire strives to provide the best service possible to her clients. She chose to pursue a career in accounting because she wanted to work in a field that combines problem solving, working with others, and continuous opportunities for growth. She attributes her career success to her family who helped her develop a strong work ethic and her relationships with clients. TEAM ROLE Claire will oversee staff, perform testing on complicated areas, review staff work, and be the first line of defense in identifying issues as they arise. Claire oversees the Quality Assurance program for the internal audit practice and will ensure the engagement is conducted correctly under all applicable standards. PROFESSIONAL DESIGNATIONS AND LICENSES Certified Public Accountant, Oregon Certified Internal Auditor MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) Oregon Society of Certified Public Accountants (OSCPA) Institute of Internal Auditors (IIA) EDUCATION Pacific Lutheran University, Bachelor of Business Administration, Accounting Pacific Lutheran University, Bachelor of Arts, Economics, summa cum laude COMMUNITY SERVICE KLCC, board of directors Eugene Springfield Tax Association, board of directors (past) Insert Name of Company Receiving Proposal Proposal Date] Page | 24 County of Hawaii August 7, 2026 Page | 24 Natalie Myers, CPA, Director of Audit and Assurance nmyers@kernuttstokes.com | (541) 749-4020 EXPERIENCE Following her graduation from Oregon State University, she originally started her accounting career at Kernutt Stokes. She gained extensive experience in public accounting, serving in manager and partner roles in Spokane, Washington, and Sacramento, California, before moving back to Oregon where she worked in industry. With her impressive background in both public accounting and in industry, Natalie rejoined Kernutt Stokes in 2025. ABOUT Natalie’s interest in accounting was sparked by a high school class, where she discovered an appreciation for the organization and balance of numbers. She has a passion for client service, thrives on being a great communicator, and problem-solving business challenges. A dedicated coach and mentor, she also takes pride in watching new staff grow and succeed in their careers. TEAM ROLE Natalie will run engagement teams and work with management to develop effective, realistic, and implementable action plans for audit issues that are identified. PROFESSIONAL DESIGNATIONS AND LICENSES Certified Public Accountant, Oregon and California MEMBERSHIPS American Institute of Certified Public Accountants (AICPA) Oregon Society of Certified Public Accountants (OSCPA) EDUCATION Oregon State University, Bachelor of Science, Accounting, cum laude COMMUNITY SERVICE Loomis Basin Education Foundation past) Lutheran Care for the Aging (past) Insert Name of Company Receiving Proposal Proposal Date] Page | 25 County of Hawaii August 7, 2026 Page | 25 REFERENCES AND AUDITING EXPERIENCE REFERENCES Insert Name of Company Receiving Proposal Proposal Date] Page | 26 County of Hawaii August 7, 2026 Page | 26 REFERENCES Clackamas County – Office of Internal Audit Jodi Cochran – County Internal Auditor jcochran@clackamas.us O: 503-742-5983 C: 971-352-1644 Eastern Oregon University LeeAnn Case – Vice President for Finance and Administration lcase@eou.edu O: 541-962-3515 Oregon Youth Authority Caiti Hudson, MPA – Chief Financial Officer caitlin.hudson@oya.oregon.gov C: 971-600-4943 Portland State University David Terry – Director of Internal Audit davterry@pdx.edu O: 503-725-5916 Texas DIR Kernutt Stokes has also worked closely with the State of Texas on several engagements. While the agencies in the state are not allowed to provide references, you can look up our vendor score for the projects we have completed using the state’s Vendor Performance Tracking System: https://www.txsmartbuy.gov/vpts/19303964357 Insert Name of Company Receiving Proposal Proposal Date] Page | 27 County of Hawaii August 7, 2026 Page | 27 PEERREVIEWSPEERREVIEW Insert Name of Company Receiving Proposal Proposal Date] Page | 28 County of Hawaii August 7, 2026 Page | 28