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39WILLIAM S. MORGAN Qualifications Certified Public Accountant (CPA) Director of Management Consulting, Diehl, Evans & Company, LLP Education University of Southern California Bachelor of Science in Accounting, 1967 Professional Ormanizations American Institute of Certified Public Accountants (Member) AICPA Management Consulting Services Division (Member) California Society of Certified Public Accountants (Member) California Society of Municipal Finance Officers (Associate Member) California Redevelopment Association (Associate Member) Committees of CSCPA Governmental Accounting and Auditing Committee, Orange County Chapter (Past Chairman) Litigation Consulting Services and Alternative Dispute Resolution Committee Fraud Investigations Committee Range of Experience Mr. Morgan was employed by Arthur Young and Company (now Ernst and Young) from 1967 through 1972. He has been employed by Diehl, Evans & Company, LLP since 1972 with emphasis in services for governmental agencies. He has extensive experience in management consulting, tax consulting, auditing and financial reporting for governmental units He is a frequent public speaker on governmental issues. Examples of Manaeement Consultine Projects Performed or Supervised • Expert Witness Testimony • Mediation of Lawsuit City of San Francisco vs. Viacom Cable Acted as "Mediator" in Lawsuit Between City of Lake Forest and County of Orange -7- 206 l