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38RESUMES OF KEY PERSONNEL NITIN P. PATEL, CPA Position Engagement Partner Education University of California at Irvine Bachelor of Arts in Economics California State University at Long Beach Masters of Accounting Program Professional Organizations American Institute of Certified Public Accountants California Society of Certified Public Accountants California Society of Municipal Finance Officers ( CSMFO) - Associate Member CSMFO Professional and Technical Standards Review Committee - Report Reviewer for Award Program Range of Experience Has been with Diehl, Evans & Company, LLP since 1986 with emphasis in governmental accounting and financial reporting. Responsible for firm's in -house governmental accounting and auditing training programs. Experience includes supervision of over one hundred audits of governmental agencies including cities, redevelopment agencies, non - profit corporations, joint powers authorities and special districts. Other experience includes providing consulting services for governmental agencies including special internal control reviews, cost allocation plans, cable television rate reviews, reviews of City Treasurer operations and transient occupancy tax reviews of city hotels /motels. I I I 205 1 -6-