Mr. Tiņana is an Audit Principal/Consultant at Vasquez & Company LLP, with over 20 years of public accounting experience. For 17 years, Mr. Tiņana's career has been notable for a highly specialized focus on audits of public sector entities and financial and compliance audits of nonprofit organizations funded by the State and Federal governments, County of Los Angeles, City of Los Angeles and other local governments performed in accordance with auditing standards generally accepted in the United States of America, Government Auditing Standards, single audits in accordance with OMB Circular A-133 and the procedures described in its Compliance Supplement. Grant/Program Audits performed in accordance with program/grant guidelines and specific contract provisions are also significantly represented in Mr. Tiņana's area of expertise. In this capacity, he was involved in extensive reviews of contracts of subgrantees of the City of Los Angeles, County of Los Angeles and County of Ventura. Over 300 subgrantees were audited, including for-profit entities and non-profit agencies with revenues ranging between $50,000 and $7.5 million.

Mr. Tiņana also coordinated five CPA firms in a two-year Department of Labor (DOL) project involving quality control reviews of over 300 pension and welfare benefit plans in conjunction with the DOL's efforts to effect a revision to the "CPA Guidelines on Audits of Pension Plans Covered by ERISA". The results of his findings were presented to the AICPA Committee on Governmental Auditing in Washington D.C. Mr. Tiņana received his Bachelor of Science Degree, major in Accounting from the University of Santo Tomas, Philippines.

Mr. Tiņana is a member of the California Society of Certified Public Accountants and the American Institute of Certified Public Accountants.

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