Curriculum Vitae
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EXPERIENCE / FIRM SYNOPSIS
EW#696. has several years of governmental experience of employment with C.S., Oklahoma State Auditor & Inspector, as well as, two (2) years as In-Charge Governmental Auditor. She has also worked for the Oklahoma Department of Transportation as a Contract Legal Assistant on the enforcement of the National Highway Beautification Act. In the Private Sector, EW#696 is a Certified Fraud Examiner and is qualified as an expert witness in federal and state court jurisdictions.
SPECIALIZED EXPERIENCE
EXPERTISE / EXPERIENCE
- Medicare Fraud and Abuse:
- Medicare Part A provider reimbursements, hospital cost reports, Provider Reimbursement Board hearings (PRB) due process, related parties by ownership, organization or control, fiscal intermediaries, Freedom of Information Act requests (FOIA) requests; and
- Medicare Part B Supplier Reimbursements, Part B Billings, DMERCs, Types and Methods of Billing Frauds and Abuse.
- White Collar Crime and Fraud:
- Cooking the Books;
- Cash Skimming;
- Asset Misappropriation; and
- Medicare Billing Fraud.
- Bank Embezzlement
- Partnership Accounting:
- Financial Reconstruction;
- Shell Company Schemes;
- Partnership Agreements;
- Cash Embezzlement; and
- Low Income HUD Housing.
- Asset Accounting:
- Inventory and Equipment;
- Cash and Investments; and
- Profit and Loss.
- Check Kiting;
- Forgery; and
- Cash Skimming.
- Domestic Relations:
- Income/Losses; and
- Marital Estate Value.
- Oil & Gas Royalty/Mineral Payment Recovery:
- Lease Bonus Income;
- Royalty Income;
- Royalty Decimal Interests;
- Ownership Records;
- County Records; and
- Mineral and Royalty Deed.
- Governmental Auditing:
- State Agency Auditing;
- Federal Agency Auditing;
- Record Requests; and
- Security Trade Audits.
- Discrimination Based on Race, Color, Sex, Religion, National Origin, Retaliation, Age, Equal Pay and Disability.
EDUCATION
Graduated Cum Laude, Oklahoma City University, with Bachelor of Science degree in Legal Studies (Pre-Law) and Legal Assistant (Paralegal Studies) in May, 1994.
Obtained Certified Fraud Examiners (CFE) designation in December, 1999 by the Board of the Association of Certified Fraud Examiners located in Austin, Texas
Certified Equal Employment Opportunity (EEO) Investigator, May 2003.
Licensed Oklahoma Real Estate Sales Associate (11 years) presently inactive.
PROFESSIONAL TRAINING
Advanced Governmental Auditing
Federal Compliance Requirements
Analytical Review
Governmental Accounting Principals
Writing Governmental Audit Reports
Advanced Governmental Accounting (GASB)
From Auditor to Manager
GAO and AICPA Regulations
SAS Supplements
Government Auditing Standards
Statistical Sampling
Legal Research in County Government
Financial Fraud and Abuse
Evaluation of Internal Controls
Study of County Audit Programs
Work Paper Preparation
Effective Writing for Auditors
Office State Finance New Accounting
SAS Review, Field Work
Planning, Monitoring & Supervision
Accounting Fundamentals/State Agency
Fraudulent Financial Transactions
Investigations
Legal Elements of Fraud
Criminology
Ethics
Equal Employment Opportunity Management Directive
LEGAL INTERNSHIP
Completed a two (2) year legal internship for Senator Darryl F. Roberts, Oklahoma Senate Majority Leader.
EDUCATIONAL INSTRUCTION
University of Oklahoma College of Laws (OU) Forensic Evidence Seminar, November 2004.
Oklahoma City University College of Law Provided Internship For Senior Law Student, March 2004 through May 2005.
Oklahoma State University (OSU) Forensic Accounting and Expert Witness Seminar, May 2005.
Oklahoma City Chapter of Certified Fraud Examiners Seminar Course Taught: The Art of Drafting a FOIA Request, Expert Testimony and Ethics (seminar was granted CLE approval by the Oklahoma Bar Association, CLEET approval by Law Enforcement Education and Training Commission for Oklahoma law enforcement officers and CPE by the Association of Certified Fraud Examiners).
AFFILIATIONS
Member:
July 2002 -Oklahoma City Chapter of Certified Fraud Examiners Elected to the Board of Directors
July 2004 - Greater Oklahoma City Chapter of Certified Fraud Examiners Elected President two (2) year term
TESTIMONY (Cases Qualified)
Kevin Hanna, a Shareholder and Board Member of Willow Crest Hospital, Inc., et al v. Anne Anthony, Individually and as CEO and Shareholder of Willow Crest Hospital, Inc., et al
Denny v. Reynolds .
Snyder v. Martin
Capstone Mortgage Corporation v. Scott Seligman, Sterling Bank and Trust, et al
Walter D. Jenkins and Harold D. Jenkins, Jr. v. Bank of America
Montgomery v. Rassmusen
Birdie N. Fowler, Individually and On Behalf of the Estate of Henry B. Fowler, deceased et al v. Four Seasons Nursing Center, Inc. d/b/a Manorcare Health Services-Windcrest; Manor Care, Inc., Manorcare Health Services, Inc. and in Home Health, Inc. d/b/a Heartland Home Health Care and Hospice
United States of America v. Richard B. White, Michael A. Suhadolnik, Raul Sanchez De Varona, Mary Ann Barnett and Patricia Macejko Court Appointed Expert For Defendants.
Medicare Qui Tam ( Filed under Seal) ( Pursuant to the District Court by request of the Department of Justice, this case will remain sealed throughout perpetuity).
John Klaczak and Jeff Sharp ex rel. United States of America v. Consolidated Medical Transport, et al
Ingrid Van Roeyn v. Resurrection Health Care, Resurrection Medical Center, Holy Family Medical Center, et al
State of New Mexico Public Accountancy Board v. Ben Rose CPA
Appointed Expert for the State of New Mexico Public Accountancy Board.
Care-A-Van, LLC, Ivan Harrell and Pamela Evans v. Ben Rose
Fee Schedule:
Retainer Fee: $8,000.00
Designation Fee: $4,000.00
Non-Testimonial: $250.00/hr
Testimonial: $300.00/hr
Travel Policy: Business class air fare, hotel accomodations, and rental car paid in advance. Meals, car fuel and miscellaneous expenses to be paid within 15 days upon receipt of billing.
Miscellaneous:
Administrative Assistance: $35.00/hr
Printing and Copying, report binders, specialty reporting supplies and other incidentals not forseen
