Stephany Franco has over nine years of experience in auditing and accounting with expertise in internal audit, fiscal monitoring, and governmental accounting. Stephany’s primary focus is conducting Internal Control Audits and Information Technology Audits for the County of Orange. Stephany holds a Bachelor of Arts degree in Economics and Accounting from the University of California, Santa Barbara.
Tina started her career in the private sector before joining the County of Orange in 2017. After taking on various accounting roles within the County, Tina joined Internal Audit Department in 2023. Tina holds a Bachelor of Arts in Business Administration concentration in Accounting from California State University, Fullerton.
From 1995 to 2015, the Internal Audit Department existed as a separate department reporting to the Board of Supervisors. On August 21, 2015, the Internal Audit Department was merged with the office of the Auditor-Controller. On June 26, 2018, the Internal Audit Department was re-established via Board Resolution 18-068, effective...
Jose Olivo serves as the Deputy Director of Internal Audit for Orange County. Jose is responsible for leading audit professionals in providing independent and objective assurance and consulting services designed to add value and improve Orange County’s operations. Jose joined Orange County in November 2024 and has over 22 years of audit experience. Jose began his career in 2002 with the Los Angeles County Auditor-Controller’s Audit Division where he worked his way up from an Accountant-Auditor to Chief Accountant-Auditor. Jose is a Certified Information Systems Auditor and Certified Internal Auditor, and holds a Bachelor of Science degree in Computer Information Systems and Accounting from California State University, Dominguez Hills.
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.
Mark joined JLK Rosenberger in 2022 where he provides substantial strategic planning and financial coaching to small business clients. He also consults with CPAs regarding various accounting and auditing matters, provides practice management, peer review, performs peer review inspections, and assists CPAs in the sale of their practices.
Tim Johnson is a founding partner of JLK Rosenberger, a CPA firm heardquartered in Irvine. He has over 25 years of broad public accounting experience and extensive expertise in tax planning, consulting, and compliance for high-net-worth individuals and various industries, including professional athletes, manufacturing and distribution, healthcare, and real estate.
He earned a Master of Science in Taxation from Golden Gate University and a Bachelor of Science from California Lutheran University.
In addition to his role on the Orange County Audit Oversight Committee, Tim is the Finance Chair for Good Shepherd Lutheran Church, and the Santa Ana Measure X Oversight Committee Chair.
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.