Committee Members

Voting Members

Drew Atwater Portrait
Drew Atwater

AOC Chairman
Private Sector Member, 1st District

Drew Atwater is the Director of Finance and Water Resources at Moulton Niguel Water District, overseeing the finance, water efficiency, and water resource planning departments. Drew has overseen the integration of District analytical talent across disciplines to create an interdisciplinary data science and quantitative team to improve efficiencies throughout the agency. Mr. Atwater has a Bachelor of Arts in Physics from Reed College and a Masters in Science in Environmental Science focusing in Environmental Economics and Policy from the University of California at Riverside.

Yvonne Rowden

AOC Vice Chair
Private Sector Member, 5th District


Donald P. Wagner Portrait
Donald P. Wagner

Board Chairman
Supervisor, 3rd District

Frank Kim Portrait
Frank Kim

County Executive Officer

Tim Johnson

CPA (2027)
Private Sector Member, 2nd District

Mark Wille Portrait
Mark Wille

CPA (2025)
Private Sector Member, 3rd District

Mark F. Wille earned his CPA in 1977 while employed by Arthur Andersen & Co. as an audit and tax accountant. He later joined one of the largest Southern California commercial real estate brokerage firms as vice president of finance.

In the mid 80’s, Mr. Wille started a private practice specializing in small business and real estate, providing professional services in financial, accounting and tax-related areas. He also worked on large public company purchases of small businesses.

Mr. Wille is a CPA firm peer reviewer for the American Institute of CPAs. He is former chair of the California State Accounting Principles and Auditing Standards Committee and a current member. He is former chair of the Audit Oversight Committee for the County of Orange, the sixth largest county in the United States. Mr. Wille teaches continuing education courses for CPA’s.

He has taught college business courses and frequently lectures to business and civic groups. On the personal side, he is an Eagle Scout and is active with the Orange County Boy Scout Council and served on a National Committee of the Boy Scouts of America. He has earned a master’s degree in theology from Fuller Theological Seminary.

His Newport Beach practice consists mainly of small business clients where he provides substantial strategic planning and financial coaching. Mark consults with CPAs regarding various accounting and auditing matters, provides practice management, peer review, and performs peer review inspections. He assists CPAs in the sale of their practices.

Larry Himmel

Private Sector Member, 4th District

Non-Voting Members

Shari Freidenrich Portrait
Shari Freidenrich
Andrew N. Hamilton
Andrew N. Hamilton
Agripino Alonso Portrait
Aggie Alonso

Director of Internal Audit