Eva Jo Sparks CFE, CLA
2308 N.W. 57th Street
Oklahoma City OK, 73112
Certified Fraud Examiner. Qualified to testify as an expert witness in Federal and State District Court.
BIO / Resume / CV:
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.
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.
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.
Advanced Governmental Auditing
Federal Compliance Requirements
Governmental Accounting Principals
Writing Governmental Audit Reports
Advanced Governmental Accounting (GASB)
From Auditor to Manager
GAO and AICPA Regulations
Government Auditing Standards
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
Legal Elements of Fraud
Equal Employment Opportunity Management Directive
Completed a two (2) year legal internship for Senator Darryl F. Roberts, Oklahoma Senate Majority Leader.
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).
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
Retainer Fee: $8,000.00
Designation Fee: $4,000.00
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.
Administrative Assistance: $35.00/hr
Printing and Copying, report binders, specialty reporting supplies and other incidentals not forseen
Fraud Certified Fraud Examiner Occupational Fraud Financial Transactions Consumer Fraud Ponzi Schemes Shell Schemes Bankruptcy Conspiracy Corruption Fictitious Transactions Embezzelment Larceny Partnerships Retaining Earnings Oil Gas Litigation Insurance Trust Accounting Auditing Trusts Federal Government State & County Agencies Districts Partnerships Asset Evaluation Money Laundering Shell Company Schemes Frauds White Collar Crime Bribery & Corruption Loan Fraud Financial Institution Consumer Fraud Check Fraud Healthcare Fraud Medicare Fraud & Abuse Bankruptcy Fraud Partnerships Fraud Shell Company Schemes Real Estate Fraud Ponzi Schemes Government Fraud Oil & Gas Royalty Payment Recovery Mineral And Royalty Ownerships Domestic Relations Marital Estate Asset Valuation Inventory & Asset Accounting Trusts & Estates Individual Private Estate Revenues Expenditures Accounting Bank Trusts Evaluation Of Bank Transaction Reports Investment Reports Securities Reports Ownership Records
accounting, asset evaluation, auditing, bank trusts, bankruptcy conspiracy, bankruptcy fraud, bribery & corruption, certified fraud examiner, check fraud, consumer fraud, corruption, domestic relations, embezzelment, evaluation of bank transaction reports, expenditures accounting, federal government, fictitious transactions, financial institution, financial transactions, fraud, frauds, government fraud, healthcare fraud, Individual/Private Estate Revenues, insurance, inventory & asset accounting, investment reports, larceny, loan fraud, marital estate asset valuation, medicare fraud & abuse, Mineral and Royalty Ownerships, money laundering, occupational fraud, oil & gas, oil gas litigation, ownership records, partnerships, partnerships fraud, ponzi schemes, real estate fraud, retaining earnings, royalty payment recovery, securities reports, shell company schemes, shell schemes, State & County Agencies/Districts, trust, trusts, trusts & estates, white collar crime