HomeMy WebLinkAboutFY26-27 Auditing: Investigative Services - Spire Hawaii LLPAE-PARTMLNT O FINANCE OA
DAT r.EC'D: JUG; 3 0 2026
est
ROUE TO: spire ::
June 30, 2026 FIL:2: Ii1.
Ms. Diane Nakagawa, Director of Finance
c/o crystallene.pacheco@hawaiicounty.gov
County of Hawai`i
25 Aupuni Street, Suite 2103
Hilo, Hawai`i 96720
SUBJECT: Cover Letter to County of Hawaii
Auditing—Investigative Services (#FN.7)
Dear Ms. Nakagawa:
On behalf of Spire Hawaii LLP ("Spire"or"firm"), we are pleased to submit this letter as our
expression of interest in providing services in the category Auditing—Investigative Services
FN.7).
Category:
Auditing—Investigative Services(#FN.7)
Full Legal Name and Address of Company:
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
I will be the firm contact for this solicitation. You may email me at tyler.kimura@spirehi.com
for future notices.
Very truly yours,
sue.
Tyler Kimura, Partner
808.441.2891
tyler.kimura@spirehi.com
Spire Hawaii LLP
700 Bishop Street,Suite 2001
Honolulu,HI 96813
spire
Statement of Qualifications and Expression of Interest to
Provide Professional Services to the County of Hawaii
During Fiscal Year 2027
Category: Auditing - Investigative Services #FN.7
Solicitation No. 26-27
Fh44.
i
77
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Prepared for:
Ms. Diane Nakagawa, Director of Finance
c/o crystallene.pacheco@hawaiicounty.gov
County of Hawai`i
25 Aupuni Street, Suite 2103
Hilo, Hawaii 96720
Prepared by:
Tyler Kimura, Partner
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
tyler.kimura(Z)spirehi.com
June 30, 2026
Spire Hawaii LLP
spire
Table of Contents
A. Expression of Interest 1
B. Statement of Qualifications 2
1. The name of the firm or person,the principal place of business, and the location of all its
offices 2
2. The age of the firm and its average number of employees over the past five years 2
3. The education,training, and qualifications of the individual, or if a firm, its key
employees in accordance with HRS section 103D-304 2
4. A list of recent projects and the names of up to five clients who may be contacted,
including at least two for whom services were rendered during the preceding year 6
5. Any promotional or descriptive literature which the firm desires to submit. 11
Appendix A: Resumes 12
Spire Hawaii LLP•700 Bishop Street,Suite 2001 •Honolulu,HI 96813
spire
A. Expression of Interest
June 30, 2026
Ms. Diane Nakagawa, Director of Finance
c/o crystallene.pacheco@hawaiicounty.gov
County of Hawaii
25 Aupuni Street, Suite 2103
Hilo, Hawai`i 96720
SUBJECT: Expression of Interest and Statement of Qualifications
Auditing—Investigative Services (#FN.7)
Dear Ms. Nakagawa:
On behalf of Spire Hawaii LLP ("Spire" or "firm"), I am submitting this expression of interest,
resume and current statement of qualifications,to the County of Hawai`i's("County")Department
of Finance("Department")as stated in its 2026-2027 Notice to Providers of Professional Services.
We are specifically interested in providing auditing services under category #FN.7 Auditing —
Investigative Services. The pages that follow contain information regarding our qualifications to
provide these services.
Our firm is Spire Hawaii LLP, and our sole location is 700 Bishop Street, Suite 2001, Honolulu,
Hawaii 96813. We are a locally owned and managed certified public accounting firm, based on
Oahu. The professionals at Spire have experience with the government sector through performing
audits (financial and performance audits) and forensic accounting engagements for private
businesses, trusts and premier local law firms. We also have professionals trained as Certified
Fraud Examiners.
If selected for projects, we are able and willing to comply with the awardee requirements stated in
the solicitation. If there are any questions regarding the information provided,please contact me.
Very truly yours,
SPIRE HAWAII LLP
Tyler Kimura, Partner
808.441.2891
tyler.kimura@spirehi.com
Spire Hawaii LLP
1 700 Bishop Street,Suite 2001
Honolulu,HI 96813
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B. Statement of Qualifications
1. The name of the firm or person, the principal place of business, and the location
of all its offices
Name of the firm: Spire Hawaii LLP
Principal place of business and sole location of firm:
700 Bishop Street, Suite 2001
Honolulu, HI 96813
2. The age of the firm and its average number of employees over the past five years
Age of the firm: 16 years
Average number of employees over the past five years: 28 employees
3. The education, training, and qualifications of the individual, or if a firm,its key
employees in accordance with HRS section 103D-304
We believe the qualifications of our client service team are critical since it is the expertise and
capabilities of the individuals involved that ultimately determine the success of the engagement.
Therefore, if selected as the Department's service provider, we will carefully structure our client
service team to provide the appropriate breadth and depth of professional services necessary to
perform the engagement successfully.
The engagement will be led by Tyler Kimura, Partner, and the project team is identified below.
Other professional staff will be utilized throughout the engagement to complete tasks
commensurate with each person's training and experience. The organizational structure we
propose for the engagement provides an appropriate blend of project oversight,technical direction,
and quality assurance.
We do not anticipate any changes in the leadership or professional staffassigned to the engagement
over the term of the contract. Should any unanticipated changes occur, we will communicate the
changes and qualifications of any replacement personnel to the Department for approval as soon
as practicable.
Education, background experience, and qualifications are listed in the resumes in Appendix A.
I Spire Hawaii LLP is the renamed entity that in 2010 acquired the Hawai`i practice of Grant Thornton LLP.The Honolulu office
of Grant Thornton had been serving Hawai`i for over 50 years.
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Our primary team members are:
Tyler Kimura (CPA, Certified Fraud Examiner), partner of the firm, has experience in
performance audits, financial analysis and forensic accounting engagements for state and
county government as well as law firms involved in litigation. Mr. Kimura was the lead
auditor for the Kaua`i County audits of the Department of Public Works Solid Waste
Division, Department of Public Works Roads Division,Kaua`i Fire Department, and County
of Kaua`i emergency procurements.He has also performed statutory Insurance Examinations
of AlohaCare, Dongbu Insurance, First Insurance Company of Hawai'i, Hawai'i Medical
Assurance Association, Hawai'i Medical Service Association, Zephyr Insurance Company,
and UHA Health Insurance.
Lucas Sayin (CPA), partner of the firm, has expertise in financial and performance audits,
financial assessments, and process improvement. He has provided these services to
government and private clients in various industry sectors such as real estate, resort, and
hospitality, IT, and non-profit. Mr. Sayin is the lead for pre- and post-award audits of
contractors for the State Department of Transportation, rent relief program auditing for the
Council of Native Hawaiian Advancement, and Hawai'i public benefits fee audit for the
Hawai`i Public Utilities Commission.
Lani Nakazawa (JD) has over 25 years of government experience as a frontline worker,
branch chief, division head, and department head. She is the team's government and
collective bargaining expert, having served as legal analyst for the Hawai`i Labor Relations
Board(aka HPERB),arbitrator in disputes between the counties and SHOPO and UPW, and
litigator for all labor arbitrations involving the telephone company and the County of Kauai.
She is also a Yellow Book trained government auditor and former Certified Fraud Examiner
and has over 10 years of audit and fraud detection experience. Additionally, she has deep
knowledge of the laws governing government agencies and records from her experience with
the PUC, DCCA, and Kaua`i County. At the county, she was County Attorney and chief
legal counsel for all county agencies and departments.
Hanna Ngo(CPA)is a manager at Spire. She has over seven years of experience in the audit
and accounting industry. At Spire, Hanna primarily focuses on providing a range of
accounting, auditing, and consulting services including process improvement and internal
control analysis to the clients in the commercial,government,real estate,manufacturing,not-
for-profit and tourism industries.
Omar Villoso(CPA-Philippines) is a manager with over 14 years of experience including
service with PwC and KPMG,as well as internal audit in an insurance agency. He has strong
supervisory, managerial, and project management ability. He is knowledgeable in
International Financial Reporting Standards and Professional Practice of Internal Auditing.
Jessica Werner is a senior associate at Spire Hawaii LLP. Her focus is financial analysis
and advisory projects, including performance audits, forensic accounting, and economic
damage analyses in the real estate, hospitality, construction, and public sectors.
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We have been engaged to conduct performance audits and assessments for the County of Kaua`i
and the County of Maui.Our approach to every audit rest upon three major factors:the engagement
team providing the services, audit efficiency, and audit quality. Our approach is risk-based and
emphasizes several key elements: planning, coordination, communication, and the use of
contemporary audit techniques.
All of our engagements receive direct involvement from the engagement partner. Our firm is
purposefully structured to provide clients with experienced professionals who are well versed in
their assigned area. Our teams can pinpoint the information required and ask for exactly what is
needed. They possess the experience and training to get the job done and perform at the
Department's expectations
Upon notification of selection as the professional service provider, we will schedule a meeting
with the Department to coordinate the details of the engagement, including time schedules and
assistance to be provided by the Department's personnel, if any. We will also confirm our
understanding of the objectives, scope of the work to be performed, and the applicable standards
for which the engagement will be performed. Also, we will confirm our understanding of the
desired deliverables and applicable deadlines.
Our approach is risk-based and emphasizes several key elements: planning, coordination,
communication, and the use of contemporary audit techniques. We are always concerned that our
clients receive a cost-effective audit. To achieve this goal, we see that planning is done prior to
beginning the engagement and we maximize the Department's involvement in preparing for the
audit. We believe this assists us in making an efficient and objective appraisal of the client's
operations.
Our engagement team approach involves interfacing extensively with the Department during all
phases of the audit. This team approach combines the considerable skills of our professional staff
with the experience and knowledge of our client's personnel to ensure the successful completion
of our assignments on a timely basis. To increase audit efficiency and effectiveness, we utilize
several computer audit tools for audit field work. These computer-based systems enhance
engagement planning and management, automate routine clerical and mathematical procedures,
perform a variety of analytical review techniques, and enhance the analysis of an entity's internal
control structure. These enhancements allow the audit team to evaluate a client's environment
thoroughly and identify potential internal control weaknesses and operational inefficiencies.
We can assist the Department with our extensive knowledge of government accounting. We have
experience with the accounting systems of every State agency, as well as county system processes.
We have also worked with the State on a Uniform Chart of Accounts. Through these experiences,
we can provide financial reporting services and schedule preparation services that anticipate
changes in compliance and reporting requirements.
Spire has provided numerous accounting services to governmental agencies, involving
departments of the executive branch, component units of departments, and fiduciary and
proprietary funds. We have developed an accounting manual and specifications for a new
accounting system to address audit findings for the Oahu Metropolitan Planning Organization;
reviewed accounting standards, policies, procedures and requirements for the Hawai`i Tourism
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Authority and the Office of Hawaiian Affairs ; examined, analyzed and interpreted accounting
data, records and reports for the Department of Transportation, Highways Division and the
Department of Business and Economic Development. We have advised and assisted the
Department of Accounting and General Services and the Department of Budget and Finance on
accounting, financial management, and policy matters relating to the adoption of a modern
accounting system.
Forensic accounting experience
Our Certified Fraud Examiners specialize in identifying fraud risks and evaluating potential fraud
schemes. Our expertise goes deeper than a conceptual knowledge of internal controls. We know
why specific controls are in place because we understand the theories on why fraud occurs and
how individuals can exploit control weaknesses. We have a practice dedicated to forensic
accounting and fraud investigations, and have helped attorneys, trusts and commercial and not-
for-profit entities identify and quantify fraudulent activity.
Capacity to complete the work in the required time
Our firm and project team are well qualified to meet the requirements of the auditing and
accounting functions. Spire has significant experience in conducting services that advise,
administer, supervise, and perform professional auditing and accounting work that requires the
application of accounting theories, concepts,principles, and standards to the financial activities of
governmental,private sector organizations, and not-for-profit organizations.
Our quality assurance procedures are the final element in assuring excellence in service. We have
adopted quality control standards, which apply to all areas of our practice. Our quality control
standards ensure a high-quality work product that meets professional standards and guidelines.
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4. A list of recent projects and the names of up to five clients who may be contacted,
including at least two for whom services were rendered during the preceding year
Previous work experience
Financial Audits
All financial audits below were done in accordance with auditing standards generally accepted in
the United States of America ("U.S. GAAS") and for governments, in accordance with auditing
standards applicable to financial statement audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States ("GAGAS"). We have provided agreed
upon procedures (attestation) services for state agencies and assisted in drafting their financial
statements. Another service that we provided was a review of an agency's internal controls over
the administration of funds held outside of the state treasury
Agency/Client Description Type of Service Fiscal Year
Senate and House of Representatives Hawaii State Financial audits 2016-Present
Legislature
International Travel Company Financial audit 2010-Present
Neighbor Island Resort and Association Financial audit 2012-Present
Ocean Education Non-Profit Financial audit 2015-Present
State of Hawaii Public Utilities Commission,Public Financial audit 2016-2023
Benefits Fee
Hawaii Hospitality Company Financial audit 2016-2023
Department ofBusiness,Economic Development&
Tourism
Financial audit 2011-2020
Defense Engineering Company Financial audit 2019-2020
Start-up Technology Company Review of financial statements 2018-2020
Hawaii Arts and Education Non-Profit Financial audit 2012-2019
Hawaii Real Estate Development Company Financial audit 2017-2018
Established Local Manufacturing Company Compilation 2016-2019
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spirealPerformanceAuditsandAssessments
We have assisted governmental entities with performance reviews of programs, policies, and
practices in a wide variety of matters. Our performance reviews are designed to help organizations
identify areas for improvement to enhance organizational effectiveness and efficiency. We aim to
provide recommendations that are not only meaningful, but also achievable. We have also helped
private organizations revamp their accounting processes, streamline operations, and identify and
mitigate operational and financial risks. While performance reviews have a "backward looking"
component, we understand that the value to our client lies in the unique and creative solutions to
take into the future.
Agency Audit subject Fiscal Year
County of Maui,Office of the County Auditor County wide fraud risk assessment 2024-Present
County Council,County of Kauai Hiring Pending
County Council,County of Kauai Transfer Stations Pending
County Council,County of Kauai Agricultural Dedication Pending
County Council,County of Kauai Permitting Pending
County Council,County of Kauai Elder Affairs Pending
County Council,County of Kauai Emergency procurement 2020-2024
Zoning Administration andOfficeoftheCountyAuditor,County of Maui 2021-2022
Enforcement Division
County Council,County of Kauai
Department of Public Works Roads
2022
Division
Department ofPublic Works SolidCountyCouncil,County of Kauai 2021
Waste Division
County Council,County of Kauai Kaua`i Fire Department 2020
County Council,County of Maui Maui Invasive Species Committee 2019
County Council,County of Kauai Hiring practices follow-up 2018
Office of the County Auditor,County of Kauai Kauai Humane Society 2017
Office of the County Auditor,County of Kaua`i Payroll practices 2016
Office of the County Auditor,County of Kauai Hiring practices 2016
Office of the County Auditor,County of Kauai Furlough program 2014
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Assurance and Accounting services
In addition to audit services, we have also provided assurance and accounting services to state
agencies. We have provided agreed upon procedures (attestation) services for state agencies and
assisted in drafting their financial statements. Another service that we provided was a review of
an agency's internal controls over the administration of funds held outside of the state treasury.
Agency/Client Description Type of Service Fiscal Year
County of Hawaii,Department of Finance ACFR Preparation Support 2024-Present
Department of Accounting and General Services ACFR Preparation Support 2022-Present
Department of Commerce and Consumer Affairs Audit Preparation Support 2023-Present
Department of Accounting and General Services
Pre-Audit Branch support— 2024-Present
Vouchering Section's operations
Department of Accounting and General Services Uniform Accounting&Reporting 2024-Present
Branch(UARB)support
Department of Defense,Hawai'i Emergency
Maui wildfires monitoring
reimbursements of American Red 2023-Present
Management Agency Cross expenses
C&C Honolulu-Department of the Prosecuting Accounting services for indirect&
2022-Present
Attorney fringe billing
Department of Health
Verification and validation
2021-Present
services for COVID surge staffing
Attestation services conducting
Department of Transportation,Highways Division pre-award overhead rate audits for 2019-Present
over 50 consultants
International Software Company Bookkeeping and outsourced 2010-Present
controller services
Technical accounting support in the
Department of Accounting and General Services implementation of GASB 87 and 96 2021-2025
state-wide
Department of Labor and Industrial Relations, Financial analysis and forecast 2019-2020
Unemployment Insurance Division
County of Maui,Department of Transportation
Evaluation of operational and 2016
reporting framework
Department of Land and Natural Resources
Verification and validation services 2013;2021-2022
for geothermal royalties
City and County of Honolulu,Department of Agreed upon procedures 2011-2015
Transportation Services
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Consulting and Other Governance, Risk, and Compliance services
We have assisted our clients in addressing corrective actions and other responses to audit findings
or notices of deficiencies. This is part of our governance, risk, and compliance ("GRC") services,
which address the rapid changes occurring in the market and in the professional services
environment. Our GRC services include internal audit services, consulting, and governance and
regulatory compliance. Our intent is to provide, recommend and institute new controls that can
instill confidence in benefiting the organization and the constituents they represent.
Agency/Client Name Type of Service Fiscal Year
Enterprise Financial System
Department of Accounting and General Implementation Support and the
2019-PresentServicesStateUniformChartofAccounts
Project
Department of Labor and Industrial Relations
DLIR Kauai monitoring WIOA
2024-Present
program
County of Hawaii COVID-19 hazard pay project 2025
Department of Transportation,Highways HDOT Broadband Cost
2021-2024DivisionReasonablenessproject
Part of a team with Nelson/
Department of Transportation,Highways Nygaard to develop the HDOT
2020-2024DivisionCoordinatedPublicTransit
Human Services Plan
Research and analysis services for
Department of Transportation accounting,enforcement,and
2018-2024
process framework for the HiRUC
program
Office of Homeland Security Strategic planning project 2021
Evaluation of operational,
Oahu Metropolitan Planning Organization reporting,and internal control
2016-2021framework,drafting accounting
manual
Office of Hawaiian Affairs Financial analyst to the Board of
2014-2021
Trustees
Hawaii Tourism Authority Audit advisory services 2019-2020
Research,data analysis,and
interview services for
Department of Transportation Disadvantaged Business 2018-2020
Enterprise(DBE)Availability and
Disparity Study
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1) Department of Transportation, State of Hawaii, Highways Division
Reference contact person: Ms. Tammy Lee, Deputy Director
Address: 869 Punchbowl St., Room 508
Phone number: (808) 587-2154
Nature of services provided: Agreed Upon Procedures for over 50 A&E firms submitting
cost proposals to HDOT
Dates of the engagement(s): 2019—Present
2) Hawai`i State Legislature, Senate
Reference contact person: Carol Taniguchi, Chief Clerk
Address: 415 S. Beretania Street, Room 010, Honolulu, Hawai`i, 96813
Phone number: (808) 586-6720
Nature of services provided: Financial statement audit of the Legislature
Dates of the engagement(s): 2011 —2012, 2016 —Present
3) Department of Accounting and General Services,Audit Division, State of Hawaii
Reference contact person: Ron Shiigi, Audit Administrator
Address: 1151 Punchbowl Street, Room 230, Honolulu, Hawai`i 96813
Phone number: (808) 586-0364
Description of project: Implementation and training in support of the State's adoption of
the new GASB 87 accounting standard
Dates of the engagement(s): 2021 —Present
4) Office of the County Clerk, County of Kauai
Reference contact person: Jade Tanigawa, County Clerk
Address: 4396 Rice Street, Suite 209, Lihu`e, Hawai`i, 96766
Phone number: (808) 241-4188
Nature of services provided: Performance audits
Dates of the engagement(s): 2012—2024
5) State of Hawaii Public Utilities Commission, State of Hawaii
Reference contact person: Ashley Norman, Research Analyst
Address: 465 S. King Street, Room 103, Honolulu, Hawai`i, 96813
Phone number: (808) 586-2054
Nature of services provided: Audit of the Public Benefits Fee of the Public Utilities
Commission.
Dates of the engagement(s): 2016—2022
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5. Any promotional or descriptive literature which the firm desires to submit.
Forensic Accounting
We examine allegations of accounting irregularities that may be the result of fraudulent activity.
This is accomplished using accounting, auditing, and investigative skills to conduct an
examination into a company's books and records. These projects are overseen by our experienced
professionals who hold certifications in fraud examinations.
A representation of our forensic accounting and litigation support engagements is provided below.
Assisted a real estate developer investigate transactions entered into by the former
president over a seven-year period, uncovering over $20 million in disbursements for
personal expenses unrelated to the business.
Assisted the Successor Trustee of two trusts with identifying and accounting for the Trusts'
assets and numerous business holdings, including real estate, investments, deposits, and
operational entities.
Performed an investigation of a fraud scheme at a local contracting company involving
former employees with access to bank accounts, checks, debit cards and accounting
records, identifying over$100,000 in unapproved and improperly recorded disbursements.
Performed an investigation of the transactions of a family business on behalf of a
shareholder, identifying undocumented and unsubstantiated payments to certain family
members and known associates of the company president.
Performed an accounting of trust assets initiated by a beneficiary, including an evaluation
of over 30 years-worth of real estate transaction records.
Assisted beneficiaries of a family trust analyze the transactions entered into by the Trustee,
including evaluating the financial performance of trust business assets as well as
reconciling loans and distributions made to beneficiaries and various family members.
Performed forensic accounting procedures on the transactions of a local professional
association based on allegations made by certain members regarding inappropriate
expenditures made by board members.
Performed an investigation of loans taken by a company's controller against her profit-
sharing account that she repaid with company funds.
Provided expert analysis and testimony related to damages allegedly suffered by purchasers
of real estate who relied on alleged misrepresentations of the developer.
Provided expert testimony in a developer-contractor dispute involving appropriate
expenses to include in a profit-sharing calculation.
Calculated the losses suffered by a restaurant related to various fraud schemes perpetrated
by the restaurant's accountant, including forged checks, unauthorized electronic bank
transfers and fraudulent credit cards opened in the owner's name.
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Appendix A: Resumes
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Tyler M. Kimura
CPA,CFE,CFF
Spire Hawaii LLP Tyler Kimura is a Partner with Spire Hawaii LLP, a Hawaii-based
700 Bishop Street,Suite 2001 accounting and consulting firm.Tyler specializes in providing forensic
Honolulu,HI 96813 accounting,litigation consulting and fraud investigation services.
T: 808.441.2891 Prior to joining Spire, Tyler performed advisory services at GrantE:tyler.kimura@spirehi.com Thornton LLP and was a managing consultant in the Disputes and
Professional History Investigations practice at Navigant Consulting, Inc., in Los Angeles,
Spire Hawaii LLP California.
Partner
Grant Thornton LLP With 20 years of experience in Hawaii and California,Tyler has been
Manager qualified to testify as an expert on economic damages and fmancial
Navigant Consulting,Inc. analysis,and has performed:
Manager Numerous fraud investigations, including tracing of funds andEducationcalculationoflossesrelatedtofraudulenttransactions.
Claremont McKenna Litigation consulting services,including calculations and critiquesCollegeBA—Economics- of economic damages related to breaches of contract, copyright
Accounting infringement, misrepresentation, wrongful termination and other
Licenses and Certifications claims in the real estate, construction, telecommunications,
Certified Public entertainment,dental and marketing industries.Accountant(Hawaii) Financial analysis and due diligence procedures for both buyersCertifiedFraudExaminerandsellersinM&A transactions.
CFE) Performance audits of governmental and not-for-profit entities.
Certified in Financial Insurance examinations on behalf of the State of Hawaii Insurance
Forensics(CFF) Division.
Professional Memberships
Association of Certified Tyler is the President of the Hawai`i Chapter of Association of
Fraud Examiners Certified Fraud Examiners and is currently on the Board of Directors
Hawaii Chapter of ACFE at Hawai`i Dental Service. He also served on the `lolani Alumni
President Association Board from 2012 to 2019.
American Institute of
Tyler has presented numerous times to professional organizations andCertifiedPublic
Accountants,FVS Section as a guest lecturer at the University of Hawai`i at Manoa Shidler School
Community Involvement of Business on forensic accounting and fraud investigations.
Hawaii Dental Service—
Director
lolani Alumni
Association—
Past President/Board
Member
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Lucas Sayin
CPA, CGMA
Spire Hawaii LLP Lucas Sayin is a Partner with Spire Hawaii LLP, a Hawaii-based
700 Bishop Street,Suite 2001 accounting and consulting firm. Lucas focuses on providing
Honolulu,HI 96813 accounting, auditing, and consulting services, including audits and
T: 808.441.2932 process improvement services to various organizations.
E: lucas.sayin@spirehi.com Prior to joining Spire, Lucas worked for CohnReznick, LLP in Los
Professional History Angeles, California, as well as at American Golf Corporation and
Spire Hawaii LLP Holthouse Carlin&Van Trigt, in Santa Monica,California.
Partner
CohnReznick LLP Lucas has over 14 years of experience providing assurance and
Senior Associate advisory services to private companies and government agencies in
Holthouse Carlin&Van Trigt % Hawai`i and California in the not-for-profit,government,real estate,
Associate j hospitality, and renewable energy industries.
Education Assurance services for private companies in Hawaii across the
Loyola Marymount tourism, hospitality, and real estate industries ranging in size
University BS—Accounting from$5mm to over$200mm in revenues.
BA—International Business Assurance services under Yellow Book for not-for-profit
Licenses and Certifications organizations and state government agencies, including the
Certified Public Accountant Senate,House of Representatives,and Public Benefits Fee ofthe
Hawai`i,California) PUC.
Chartered Global Over 50 analyses of FAR 31.2 ICR submissions for architecture
Management Accountant and engineering firms conducting business with the State of
CGMA) Hawaii.
Professional Memberships j • Design and development of a uniform chart of accounts for the
American Institute of State of Hawai`i,including analysis of IT ERP requirements and
Certified Public Accountants implications to the design of chart of accounts for the Executive
Hawai`i Society of Certified Branch.
Public Accountants Financial analysis and due diligence procedures for both buyers
Association of Government and sellers in M&A transactions.
Accountants—Hawai`i Outsourced CFO and accounting services for private companies
Chapter in Hawai`i ranging from real estate developments, clinical
Community Involvement testing laboratories and farms.
Arcadia Family of Companies Consulted on deployment of an IT business intelligence system
Board Member for a multi-entity consolidated development entity, including
University of Hawai`i at oversight of integration with existing accounting system.
Manoa,School of
Accountancy—Advisory Lucas serves as a Board Member of the University of Hawai`i at
Board Member Manoa, School of Accountancy Advisory Board and is on the Board
of Directors for the Arcadia Family of Companies.
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Lani Nakazawa
JD
Spire Hawaii LLP Lani has over 40 years of experience providing advisory
700 Bishop Street,Suite 2001 and audit services to various organizations in Hawaii. At
Honolulu,HI 96813 Spire Hawaii LLP, Lani works on organizational change
T: 808.441.2932 projects,consulting projects,and performance audits.
E:lani.nakazawa@spirehi.com Her work at Spire included projects to implement a Fiscal
Professional History Sustainability initiative for the Office of Hawaiian Affairs,
study the feasibility of a Road Usage Charge for the State
Spire Hawaii LLP,Director Department of Transportation, institute a modern
County of Kauai,County accounting system and accounting policies for the
Attorney and Audit Manager Department of Accounting and General Services and the
State of Hawai`i,DCCA Health Oahu Metropolitan Planning Organization. She was also
Insurance Branch Chief part of the Spire team that conducted audits on hiring and
State of Hawaii,PUC,Counsel payroll practices, overtime, furloughs, and invasive
and Research Section Head species mitigation.
Ashford&Wriston,Of Counsel
Prior to joining Spire,Lath conducted performance audits
Education for Kauai County on construction projects, energy
Stanford University,BA efficiency initiatives, employee cost reduction programs,
Sophia University,MA road maintenance funding, and emergency procurements.
She also served as the County Attorney for the County ofUniversityofHawaii,JD Kauai, where she was chief legal counsel for all county
Licenses and Certifications departments,boards,and commissions.
Law license,State of Hawaii Before her appointment as County Attorney,she regulated
Licensed by the U.S.District motor carriers and public utilities for the State and
Court,Hawaii practiced law with Ashford & Wriston, focusing on
Admitted to appear, employment and real estate matters.
U.S.District Court of Appeals, Her community activities include serving as an officer and
9th Circuit and D.C.Circuit member of the Hawaii State Bar Association and the
Hawai`i chapter of the Stanford Alumni Association. She
Memberships was also the former chair of the board of directors of the
Hawai`i State Bar Association State High Technology Development Corporation.
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CPA, SAP ERP,CAPM
Spire Hawaii LLP Hanna Ngo, a Manager with Spire Hawaii LLP, a Hawaii-based
700 Bishop Street,Suite 2001 accounting and consulting firm, has significant experience in the
Honolulu,HI 96813 audit and accounting industry. At Spire, Hanna primarily focuses on
T: 808.441.2970 providing a range of accounting, auditing, and consulting services
E:hanna.ngo@spirehi.com including process improvement and internal control analysis to the
Professional History clients in the commercial, government, real estate, manufacturing,
Spire Hawaii LLP not-for-profit and tourism industries.
Manager I Prior to joining Spire, Hanna worked for the Internal Audit Office at
Education Brigham Young University-Hawaii as an Internal Auditor, Asia
r. Brigham Young Pacific International School as an Accountant/Site Manager. Her
University focus and specialty were to provide independent,objective assurance
BBM—Accounting j and consulting activities designed to add value and improve
BBM—Supply Chain s operations as well as bring a systematic, disciplined approach to
Management evaluate and improve the effectiveness of risk management, internal
International University ' control,and governance processes.
VNU HCMC
BS—Computer Science With over seven years of experience in Hawai'i, Hanna has worked
Licenses and Certifications across various accounting fields,performing the following:
SAP Certified Application Led multiple audit projects and accounting services, ensuring
Associate-Enterprise their timely completion while introducing streamlined processes
Asset Management with for improved efficiency.
SAP ERP 6.0 EhP6 Conducted detailed financial audits and contributed to various
Certified Associate in financial services across industries, demonstrating expertise in
Project Management I financial analysis and reporting.
CAPM) Provided constructive feedback and conducted careful reviews to
maintain high work quality among junior staff members.
Maintained up-to-date knowledge of Accounting Standards
Codification, ensuring a comprehensive understanding of new
standards and regulations to uphold compliance.
Guided junior staff members, facilitating their professional
growth, which led to reduced errors and improved performance
across the team.
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III II
s i reWMp
Omar Villoso
CPA(Philippines)
Spire Hawaii LLP Omar Villoso, a Manager with Spire Hawaii LLP, a Hawaii-based
700 Bishop Street,Suite 2001 accounting and consulting firm,has significant experience in internal
Honolulu,HI 96813 audit and supervisory, managerial, and project management. He is
T: 808.441.2825 knowledgeable in International Financial Reporting Standards and
E:omar.villoso@spirehi.com Professional Practice of Internal Auditing.
Professional History Before joining Spire,Omar worked with PwC and KPMG,as well as
Spire Hawaii LLP internal audit in a bank. He has industry exposure in financial
Manager services, pharmaceuticals, professional and business services,
Robinsons Bank Corporation automotive,manufacturing,telecommunications, and non-profits.Financial Audit Unit Head
Asialink Finance With over 14 years of experience in the Philippines, Omar has
Corporation Audit Head worked across various accounting fields,performing the following:
PwC SDC Manila Executed various financial, operational, compliance, IT, andServiceDeliveryAuditfraudaudits.
Manager Investigated, devised plans and reconciled financials on clientKPMGPhilippinesaccountingissues.Senior Associate Prepared financial and audit reports for the purposes of decisionAuditAssociatemakinginFinanceandOperations.EY Philippines Proposed audit strategies and reported results to Management,Audit Associate Audit Committee and Board of Directors.
Pioneered audit standardization processes in the Philippines forEducationoneoftheBigFourAccountingFirms.University of Santo Tomas Designed continuous audit procedures to improve risk preventionManila,Philippines,BS—
and detection in bankingactivities.Accountancy
Developed accounting manuals for various collection agencies.
Licenses and Certifications Assisted in accounting system migration for a multinational
Certified Public Accountant pharmaceutical company.
Philippines) Assisted in developing internal audit rating system utilized for
Professional Memberships departmental evaluation and reporting across the bank.
Philippine Institute of Worked with global network firms executing audit procedures
Certified Public Accountants for one of the Big Four Accounting Firms.
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spire
Jessica Werner
Spire Hawaii LLP Jessica Werner, a Senior Associate with Spire Hawaii LLP, a
700 Bishop Street, Suite 2001 Hawaii-based accounting and consulting firm, has significant
Honolulu,HI 96813 experience in financial analysis and advisory projects, including
T: 808.441.2915 performance audits, forensic accounting, and the development of
E:jessica.werner@spirehi.com economic damage analyses in the real estate, hospitality,
Professional History construction and public sectors.
Spire Hawaii LLP With over five years of experience in Hawai`i,Jessica has worked
across various accounting fields, assisting in the following:
Education Numerous fraud investigations,including tracing of funds and
University of Hawaii at calculation of losses related to fraudulent transactions.
Manoa—BA in Finance Litigation consulting services, including calculations and
critiques of economic damages related to breaches of contract,
Licenses and Certifications misrepresentation, wrongful termination and other claims in
the real estate,construction,entertainment industries.
Bloomberg Market Concept Financial analysis and advisory projects to assist clients in
Certification making informed decisions.
Performance audits of governmental and not-for-profit
Professional Memberships entities.
Association of Certified Fraud
Examiners
Hawai`i Chapter of ACFE
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