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HomeMy WebLinkAboutFY26-27 Accounting: Accounting, Analysis, and Administration of Special Financing Districts - Spire Hawaii LLP (2) Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 June 30, 2026 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 Hawai‘i Accounting – Accounting, Analysis, and Administration of Special Financing Districts (#FN.1) 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 Accounting – Accounting, Analysis, and Administration of Special Financing Districts (#FN.1) . Category: Accounting – Accounting, Analysis, and Administration of Special Financing Districts (#FN.1) 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 lucas.sayin@spirehi.com for future notices. Very truly yours, Lucas Sayin, Partner 808.441.2932 lucas.sayin@spirehi.com Statement of Qualifications and Expression of Interest to Provide Professional Services to the County of Hawai‘i During Fiscal Year 2026-2027 Category: Accounting – Accounting, Analysis, and Administration of Special Financing Districts #FN.1 Solicitation No. 26-27 Prepared for: 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 Prepared by: Lucas Sayin, Partner Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 lucas.sayin@spirehi.com June 30, 2026 Spire Hawaii LLP 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 .................................................................................................................. 13 Spire Hawaii LLP 1 700 Bishop Street, Suite 2001 Honolulu, HI 96813 A. Expression of Interest June 30, 2026 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: Expression of Interest and Statement of Qualifications Accounting – Accounting, Analysis, and Administration of Special Financing Districts (FN.1) 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 the County’s 2026-2027 Notice to Providers of Professional Services. We are specifically interested in providing accounting services to the Department listed under Professional Services: #FN.1 Accounting – Accounting, Analysis, and Administration of Special Financing Districts. 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, Hawai‘i 96813. The professionals at Spire have experience with the government sector through performing accounting services, audits (financial and performance audits), operational improvement studies, and performance reviews for various State and county entities, including both houses of the State Legislature, the Departments of Accounting and General Services and Business and Economic Development and Tourism, and each of the four counties. 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 Lucas Sayin, Partner 808.441.2932 lucas.sayin@spirehi.com Statement of qualifications to provide professional services to the County of Hawai‘i 2 2 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 years1 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 The engagements pursuant to this procurement will be led by team leaders Lucas Sayin and Tyler Kimura, whose education, training, and CPA licensing are listed below. Lucas Sayin (CPA, CGMA), Partner: • Education: Bachelor of Science in Accounting, Loyola Marymount University; Bachelor of Business Administration in International Business, Loyola Marymount University • Licenses/Certifications: CPA, Hawai‘i; CPA, California; CGMA, national Tyler Kimura (CPA, CFE), Partner: • Education: Bachelor of Arts in Economics-Accounting, Claremont McKenna College • Licenses/Certifications: CPA, Hawai‘i; CFE, national 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. In addition to the team leaders, the core engagement team will include Ruth A. Lohr, Director, Hanna Ngo (CPA), Manager, and Omar Villoso (CPA), Manager. Our team members have the personal qualities and abilities which are required for the success of the engagement. Our client service team is structured to provide the appropriate breadth and depth of accounting services 1 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. Statement of qualifications to provide professional services to the County of Hawai‘i 3 3 necessary to perform the engagement successfully. The team consists of CPAs and experienced professionals with experience at Grant Thornton, CohnReznick, and EY. This experience combines to make up an analytical, evaluative, and interpretive professional accounting team, which also has abundant knowledge of accounting theories and principles gained through completion of courses at accredited colleges or universities. Spire's qualifications align directly with the accounting, analysis, and administrative needs of special financing districts. The lifecycle of a special financing district (establishing dedicated funds, accounting for special assessments, developer contributions, and other dedicated district revenues) draws on the experience of our team working for our government clients, which includes governmental fund accounting, financial analysis, debt-related attestation, and compliance reporting under GASB standards. Other support personnel may be utilized for efficiency and effectiveness with client approval. Should any changes to team leadership and the core team occur, we will communicate the changes and qualifications of any replacement personnel to the engaging agency for approval as soon as practicable. Resumes for each individual as evidence of his/her education, training, and background experience can be found in Appendix A. Our team members are: • Lucas Sayin (CPA, CGMA), partner of the firm, has expertise in financial and performance audits, financial assessments, and process improvement. He has provided these services to government and for 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 Hawai’i Department of Transportation, rent relief program auditing for the Council of Native Hawaiian Advancement, and public benefit fee audits for the Hawai‘i Public Utilities Commission. • Tyler Kimura (CPA, Certified Fraud Examiner), partner of the firm, has experience in performance audits, financial analyses, 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 Disaster-related Funding. 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. • Ruth A. Lohr is a Director at Spire. Ruth has over two decades of experience in the nonprofit and public sector, including as the former Chief Financial Officer for the Honolulu Authority for Rapid Transportation. At Spire, Ruth provides accounting and enterprise financial system support to public sector agencies and departments. Statement of qualifications to provide professional services to the County of Hawai‘i 4 4 • Hanna Ngo (CPA) is a manager at Spire. She has over five years of experience in audit and accounting. 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 is a manager with over 10 years of experience including employment by PwC and KPMG, as well as an insurance agency (internal audit). He has strong supervisory, managerial, and project management abilities. He is knowledgeable in International Financial Reporting Standards and Professional Practice of Internal Auditing. We can assist the Department with our extensive knowledge of government accounting. We have direct experience with the accounting systems of State agencies, 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 audits, 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 State’s 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 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 and Tourism. 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. Special financing district work experience While the structure of each district is unique, the core competencies required to account for and administer such districts appear throughout our government practice: Special fund audit and analysis. Spire has audited the State’s Public Utilities Commission's Public Benefits Fee, a dedicated surcharge collected from ratepayers for a restricted statutory purpose, across multiple engagement periods. This work required testing surcharge collections, verifying restricted-use compliance, and reporting on fund activity. This is the same fact pattern that an assessment-funded district presents. Debt issuance support. Spire has supported a State agency during bond issuance by providing letters and agreed-upon procedures, giving our direct familiarity with the financial reporting and verification requirements that accompany governmental debt issuance. Restricted-fund internal controls. Spire performed a review of a State agency's internal controls over the administration of funds held outside the State treasury, a control environment analogous Statement of qualifications to provide professional services to the County of Hawai‘i 5 5 to the dedicated district funds that must be maintained, invested, and disbursed under their governing statutes. County of Hawai'i reporting. Spire currently supports the County of Hawai'i Department of Finance with ACFR preparation and ARPA reporting. This gives Spire working familiarity with the County's funds, systems, and reporting calendar, including the fund structures within which any special financing district the County establishes would be reported. Forensic accounting experience Our Certified Fraud Examiner specializes 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 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. Statement of qualifications to provide professional services to the County of Hawai‘i 6 6 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 Hawai‘i Hospitality Company Financial audit 2016-Present Senate and House of Representatives Hawai‘i State Legislature Financial audits 2016-Present 2011-2012 International Travel Company Financial audit 2010-Present State of Hawai‘i Public Utilities Commission, Public Benefits Fee Financial audit 2016-2023 2012-2013 Neighbor Island Resort and Association Financial audit 2012-2021 Department of Business, Economic Development & Tourism Financial audit 2011-2020 Defense Engineering Company Financial audit 2019-2020 Start-up Technology Company Review of financial statements 2018-2020 Hawai‘i Arts and Education Non-Profit Financial audit 2012-2019 Hawai‘i Real Estate Development Company Financial audit 2017-2018 Established Local Manufacturing Company Compilation 2016-2019 Ocean Education Non-Profit Financial audit 2015-2020 Statement of qualifications to provide professional services to the County of Hawai‘i 7 7 Performance Audits 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 Kaua‘i Hiring Pending County Council, County of Kaua‘i Transfer Stations Pending County Council, County of Kaua‘i Agricultural Dedication Pending County Council, County of Kaua‘i Permitting Pending County Council, County of Kaua‘i Elder Affairs Pending County Council, County of Kaua‘i Emergency procurement 2020-2024 Office of the County Auditor, County of Maui Zoning Administration and Enforcement Division 2021-2022 County Council, County of Kaua‘i Department of Public Works Roads Division 2022 County Council, County of Kaua‘i Department of Public Works Solid Waste Division 2021 County Council, County of Kaua‘i Kaua‘i Fire Department 2020 County Council, County of Maui Maui Invasive Species Committee 2019 County Council, County of Kaua‘i Hiring practices follow-up 2018 Office of the County Auditor, County of Kaua‘i Kauai Humane Society 2017 Office of the County Auditor, County of Kaua‘i Payroll practices 2016 Office of the County Auditor, County of Kaua‘i Hiring practices 2016 Office of the County Auditor, County of Kaua‘i Furlough program 2014 Statement of qualifications to provide professional services to the County of Hawai‘i 8 8 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 Hawai‘i, Department of Finance FY24 ACFR Prep & ARPA Report 2025-Present Department of Accounting and General Services Pre-Audit Branch support – Vouchering Section’s operations 2025-Present Department of Accounting and General Services Uniform Accounting & Reporting Branch (UARB) support 2025-Present Department of Defense, Hawai'i Emergency Management Agency Maui wildfires – monitoring reimbursements of American Red Cross expenses 2023-Present C&C Honolulu - Department of the Prosecuting Attorney Accounting services for indirect & fringe billing 2022-Present Department of Health Verification and validation services for COVID surge staffing 2021-Present Department of Accounting and General Services Technical accounting support in the implementation of GASB 87 state-wide 2021-Present Department of Transportation, Highways Division Attestation services conducting pre-award overhead rate audits for over 50 consultants 2019-Present Department of Labor and Industrial Relations, Unemployment Insurance Division Financial analysis and forecast 2019-2020 County of Maui, Department of Transportation Evaluation of operational and reporting framework 2016 Department of Land and Natural Resources Verification and validation services for geothermal royalties 2013; 2021-2022 City and County of Honolulu, Department of Transportation Services Agreed upon procedures 2011-2015 International Software Company Bookkeeping and outsourced controller services 2010-Present Statement of qualifications to provide professional services to the County of Hawai‘i 9 9 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 County of Hawai‘i COVID-19 hazard pay project 2025-Present Department of Labor and Industrial Relations DLIR Kaua‘i monitoring – WIOA program 2024-Present Department of Transportation, Highways Division HDOT Broadband Cost Reasonableness project 2021-Present Department of Transportation, Highways Division Part of a team with Nelson / Nygaard to develop the HDOT Coordinated Public Transit Human Services Plan 2020-Present Department of Accounting and General Services Uniform financial framework for the State Uniform Chart of Accounts Project 2019-Present Department of Transportation Research and analysis services for accounting, enforcement, and process framework for the HiRUC program 2018-2024 Office of Homeland Security Strategic planning project 2021 Oahu Metropolitan Planning Organization Evaluation of operational, reporting, and internal control framework, drafting accounting manual 2016-2021 Office of Hawaiian Affairs Financial analyst to the Board of Trustees 2014-2021 Hawai‘i Tourism Authority Audit advisory services 2019-2020 Department of Transportation Research, data analysis, and interview services for Disadvantaged Business Enterprise (DBE) Availability and Disparity Study 2018-2020 Statement of qualifications to provide professional services to the County of Hawai‘i 10 10 1) Department of Transportation, State of Hawai‘i, Highways Division Reference contact person: Tammy Lee, Deputy Director Address: 869 Punchbowl St., Room 508, Honolulu, HI 96813 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) Department of Accounting and General Services, Audit Division, State of Hawai‘i Reference contact person: Ron Shiigi, Audit Administrator Address: 1151 Punchbowl Street, Room 230, Honolulu, Hawaiʻi 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 3) Department of Accounting and General Services, State of Hawai‘i Reference contact person: Keith Regan, Comptroller DAGS Address: 1151 Punchbowl St Room 412, Honolulu HI 96813 Phone number: (808) 586-0400 Nature of services provided: Uniform chart of accounts project / State enterprise financial system (EFS) project Dates of the engagement(s): 2022 – Present 4) Office of the County Clerk, County of Kaua‘i Reference contact person: Jade Tanigawa, County Clerk Address: 4396 Rice Street, Suite 209, Līhu‘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 Hawai‘i Public Utilities Commission, State of Hawai‘i 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 Statement of qualifications to provide professional services to the County of Hawai‘i 11 11 5. Any promotional or descriptive literature which the firm desires to submit Our capacity Capacity to accomplish the work in the required time and ability to meet schedules The firm has extensive expertise in a wide range of industries such as insurance, commercial, food manufacturing, government, hospitality, manufacturing/distribution, not-for-profit, professional services, real estate, renewable energy, technology, travel, and transportation services. We are committed to meeting the deadlines established by the department. Among other things, we will maintain a comprehensive listing of all due dates, provide timely request lists, and correspond regularly to discuss the status of our work. In addition, we will meet at the outset of our engagement to develop jointly reasonable service expectations and deadlines. Additionally, we will monitor clients’ satisfaction with our services through periodic meetings. Our focus on quality service means engagement teams will respond to inquiries quickly and do their best to provide prompt resolution. Quality of work Spire has established a system of quality control in accordance with the quality control standards for an accounting and auditing practice established by the American Institute of Certified Public Accountants. Our firm’s system of quality control includes policies and procedures addressing each of the following elements: a. Leadership responsibilities for quality within our firm (the “tone at the top”) b. Relevant ethical requirements c. Acceptance and continuation of client relationships and specific engagements d. Human resources e. Engagement performance f. Monitoring High professional and personal standards are extremely important to us, to our clients, and to the public. The professionals at Spire are proud of the reputation we have achieved for our high-quality work, and we believe it is important to provide leadership urging the entire accounting profession to strive for ever higher technical standards – so that our clients and the public expect nothing less. At Spire, quality is not the product of just one team or a number of control procedures, but rather a basic professional attitude to which we have long been dedicated to, and which continues to permeate our firm. Spire’s principles of quality control are as follows: • Concurring reviews, peer reviews, Spire professional standards reviews, and Spire operational and management reviews • A commitment to continuing education • A dedication to close supervision of all our work The key to quality control is our highly skilled and experienced group of partners and managers. Each and every one of us is dedicated to the quality and training of our staff, the firm’s most important asset. Statement of qualifications to provide professional services to the County of Hawai‘i 12 12 Costs - no surprise fees At Spire, we are up front with our fees – there are no hidden costs. As we become more familiar with the operations of the client and feel the need to recommend additional services that will save time and money, we will raise those issues with the client. If a client decides to engage our firm relating to these or other services, we will estimate the cost in advance and will provide an estimate for each project. When conditions require more work than either party anticipated, we will ask for the client’s approval before we proceed further. Statement of qualifications to provide professional services to the County of Hawai‘i 13 Appendix A: Resumes Statement of qualifications to provide professional services to the County of Hawai‘i 14 Lucas Sayin CPA, CGMA Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 T: 808.441.2932 E: lucas.sayin@spirehi.com Professional History • Spire Hawaii LLP Partner • CohnReznick LLP Senior Associate • Holthouse Carlin & Van Trigt Associate Education • Loyola Marymount University BS – Accounting BA – International Business Licenses and Certifications • Certified Public Accountant (Hawai‘i, California) • Chartered Global Management Accountant (CGMA) Professional Memberships • American Institute of Certified Public Accountants • Hawai‘i Society of Certified Public Accountants • Association of Government Accountants – Hawai‘i Chapter Community Involvement • Arcadia Family of Companies – Board Member • University of Hawaii at Manoa, School of Accountancy – Advisory Board Member Lucas Sayin is a Partner with Spire Hawaii LLP, a Hawaii-based accounting and consulting firm. Lucas focuses on providing accounting, auditing, and consulting services, including audits and process improvement services to various organizations. Prior to joining Spire, Lucas worked for CohnReznick, LLP in Los Angeles, California, as well as at American Golf Corporation and Holthouse Carlin & Van Trigt, in Santa Monica, California. Lucas has over 14 years of experience providing assurance and advisory services to private companies and government agencies in Hawai‘i and California in the not-for-profit, government, real estate, hospitality, and renewable energy industries. • Assurance services for private companies in Hawaii across the tourism, hospitality, and real estate industries ranging in size from $5mm to over $200mm in revenues. • Assurance services under Yellow Book for not-for-profit organizations and State government agencies, including the Senate, House of Representatives, and the PUC. • Over 50 analyses of FAR 31.2 ICR submissions for architecture and engineering firms conducting business with the State of Hawaii. • Design and development of a uniform chart of accounts for the State of Hawaii, including analysis of IT ERP requirements and implications to the design of chart of accounts for the Executive Branch. • Financial analysis and due diligence procedures for both buyers and sellers in M&A transactions. • Outsourced CFO and accounting services for private companies in Hawaii ranging from real estate developments, clinical testing laboratories, and farms. • Consulted on deployment of an IT business intelligence system for a multi-entity consolidated development entity, including oversight of integration with existing accounting system. Lucas serves as a Board Member of the University of Hawai‘i at Mānoa, School of Accountancy Advisory Board and is on the Board of Directors for the Arcadia Family of Companies. Statement of qualifications to provide professional services to the County of Hawai‘i 15 Tyler M. Kimura CPA, CFE Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 T: 808.441.2891 E: tyler.kimura@spirehi.com Professional History • Spire Hawaii LLP Partner • Grant Thornton LLP Manager • Navigant Consulting, Inc. Manager Education • Claremont McKenna College BA – Economics- Accounting Licenses and Certifications • Certified Public Accountant (Hawaii) • Certified Fraud Examiner (CFE) Professional Memberships • Association of Certified Fraud Examiners • Hawaii Chapter of ACFE –President • American Institute of Certified Public Accountants, FVS Section Community Involvement • Hawaii Dental Service – Director • ‘Iolani Alumni Association – Past President/Board Member Tyler Kimura is a Partner with Spire Hawaii LLP, a Hawaii-based accounting and consulting firm. Tyler specializes in providing forensic accounting, litigation consulting, and fraud investigation services. Prior to joining Spire, Tyler performed advisory services at Grant Thornton LLP and was a managing consultant in the Disputes and Investigations practice at Navigant Consulting, Inc., in Los Angeles, California. With 20 years of experience in Hawai‘i and California, Tyler has been qualified to testify as an expert on economic damages and financial analysis, and has performed: • Numerous fraud investigations, including tracing of funds and calculation of losses related to fraudulent transactions. • Litigation consulting services, including calculations and critiques of economic damages related to breaches of contract, copyright infringement, misrepresentation, wrongful termination and other claims in the real estate, construction, telecommunications, entertainment, dental, and marketing industries. • Financial analyses and due diligence procedures for both buyers and sellers in M&A transactions. • Performance audits of governmental and not-for-profit entities. • Insurance examinations on behalf of the State of Hawaii Insurance Division. Tyler is the President of the Hawai‘i Chapter of Association of Certified Fraud Examiners and is currently on the Board of Directors at Hawai‘i Dental Service. He also served on the ‘Iolani Alumni Association Board from 2012 to 2019. Tyler has presented numerous times to professional organizations and as a guest lecturer at the University of Hawai‘i at Manoa Shidler School of Business on forensic accounting and fraud investigations. Statement of qualifications to provide professional services to the County of Hawai‘i 16 Ruth A. Lohr Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 T: 808.441.2908 E: ruth.lohr@spirehi.com Professional History • Spire Hawaii LLP Director • East West Center - Manoa Finance and Administration Director • C&C Honolulu, Honolulu Authority for Rail Transit Chief Financial Officer • Alliant Energy Corporation Joint Plant Administrator / Lead Financial Analyst • City of Portage Wisconsin City Treasurer / Finance Director • Baker Tilly Virchow Krause, LLP Senior Accountant / Auditor • Wisconsin State Legislature Legislative Aide Education • University of Wisconsin- Madison - BA Accounting & Management Licenses and Certifications • Certification in Human Resources & Management (Upper Iowa University) • Leans Six Sigma Ruth Lohr is a Director with Spire Hawaii LLP, a Hawaii-based accounting and consulting firm, and has significant experience in operational, financial, systems implementation, and strategic planning, compliance, Lean Six Sigma continuous improvement, and team collaboration. Before joining Spire, Ruth worked in various government departments including the East-West Center, City & County of Honolulu - Honolulu Authority for Rail Transit, the City of Portage Wisconsin, and the State of Wisconsin Legislature. With over 20 years of experience in Hawai‘i, and nationally, Ruth has worked across various government departments, performing the following: • Financial, Budgeting, and Project Management Systems implementations for governmental, non-profit, and private sector industries. • Change management advisory practices for the systems implementations and organizational restructuring • Strategic planning for finance and compliance development for governmental and nonprofit organizations • Operational efficiency projects utilizing lean six sigma principles to implement no cost improvements • Development, management, and compliance for multi-million dollar to multi-billion-dollar budgets • City & County of Honolulu – full integration with the statutory requirements for procurement in the State for capital and operational acquisition • Grant advisory for Administration and Management of federal and State awards Statement of qualifications to provide professional services to the County of Hawai‘i 17 Hanna Ngo CPA, SAP ERP, CAPM Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 T: 808.441.2970 E: hanna.ngo@spirehi.com Professional History • Spire Hawaii LLP Manager Education • Brigham Young University BBM – Accounting BBM – Supply Chain Management • International University VNU HCMC BS – Computer Science Licenses and Certifications • SAP Certified Application Associate-Enterprise Asset Management with SAP ERP 6.0 EhP6 • Certified Associate in Project Management (CAPM) Hanna Ngo, a Manager with Spire Hawaii LLP, a Hawaii-based accounting and consulting firm, has significant 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. Prior to joining Spire, Hanna worked for the Internal Audit Office at Brigham Young University-Hawaii as an Internal Auditor, Asia Pacific International School as an Accountant/Site Manager. Her focus and specialties were to provide independent, objective assurance and consulting activities designed to add value and improve operations as well as bring a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and governance processes. With over seven years of experience in Hawai’i, Hanna has worked across various accounting fields, performing the following: • Led multiple audit projects and accounting services, ensuring their timely completion while introducing streamlined processes for improved efficiency. • Conducted detailed financial audits and contributed to various financial services across industries, demonstrating expertise in financial analysis and reporting. • 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. Statement of qualifications to provide professional services to the County of Hawai‘i 18 Omar Villoso CPA (Philippines) Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 T: 808.441.2825 E: omar.villoso@spirehi.com Professional History • Spire Hawaii LLP Manager • Robinsons Bank Corporation Financial Audit Unit Head • Asialink Finance Corporation Audit Head • PwC SDC Manila Service Delivery Audit Manager • KPMG Philippines Senior Associate Audit Associate • EY Philippines Audit Associate Education • University of Santo Tomas Manila, Philippines, BS – Accountancy Licenses and Certifications • Certified Public Accountant (Philippines) Professional Memberships • Philippine Institute of Certified Public Accountants Omar Villoso, a Manager with Spire Hawaii LLP, a Hawaii-based accounting and consulting firm, has significant experience in internal audit and supervisory, managerial, and project management. He is knowledgeable in International Financial Reporting Standards and Professional Practice of Internal Auditing. Before joining Spire, Omar worked with PwC and KPMG, as well as internal audit in a bank. He has industry exposure in financial services, pharmaceuticals, professional and business services, automotive, manufacturing, telecommunications, and non-profits. With over 14 years of experience in the Philippines, Omar has worked across various accounting fields, performing the following: • Executed various financial, operational, compliance, IT, and fraud audits. • Investigated, devised plans and reconciled financials on client accounting issues. • Prepared financial and audit reports for the purposes of decision making in Finance and Operations. • Proposed audit strategies and reported results to Management, Audit Committee and Board of Directors. • Pioneered audit standardization processes in the Philippines for one of the Big Four Accounting Firms. • Designed continuous audit procedures to improve risk prevention and detection in banking activities. • Developed accounting manuals for various collection agencies. • Assisted in accounting system migration for a multinational pharmaceutical company. • Assisted in developing internal audit rating system utilized for departmental evaluation and reporting across the bank. • Worked with global network firms executing audit procedures for one of the Big Four Accounting Firms.