CLIFTONLARSONALLEN, LLP proposal to State of Nebraska Department of Health and Human Services.pdf

©2025 CliftonLarsonAllen LLP

November 6, 2025

Proposal to provide investigatory and forensic accounting services to:

State of Nebraska Department of Health and Human Services

Prepared by:

Emilie Deveraux, CFE, Signing Director emilie.deveraux@CLAconnect.com Direct 505-222-3531

CLAconnect.com

CPAS | CONSULTANTS | WEALTH ADVISORS

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

mailto:emilie.deveraux@CLAconnect.com http://www.claglobal.com/disclaimer

November 6, 2025

Bradley Murphy, Procurement Contract Officer State of Nebraska Department of Health and Human Services 301 Centennial Mall South, 5th floor Lincoln, NE 68509

Dear Mr. Murphy:

Thank you for inviting us to propose. We welcome the opportunity to share our approach for helping the State of Nebraska Department of Health and Human Services (DHHS) meet its investigatory and forensic accounting needs.

We are confident that our extensive experience serving similar public entities, bolstered by our client-oriented philosophy and depth of resources, will make CLA a top qualified candidate to fulfill the scope of your engagement. The following differentiators are offered for your consideration:

• Industry-specialized insight and resources – As one of the nation’s leading professional services firms, and one of the largest firms who specialize in regulated industries, CLA has the experience and resources to assist DHHS. In addition to your experienced forensic services engagement team, you will have access to one of the country’s largest and most knowledgeable pools of regulated industry resources.

• Strong methodology and responsive timeline – In forming our overall forensic and investigatory approach, we have carefully reviewed the RFP and considered our experience performing similar work for other entities. Our stage agency clients are included amongst the more than 4,200 governmental organizations we serve nationally. Our staff understands your complexities not just from a compliance standpoint, but also from an operational point of view. The work plan also minimizes the disruption of your staff and operations and provides a blueprint for timely delivery of your required reports.

• Communication and proactive leadership – DHHS will benefit from a high level of hands-on service from our team’s senior professionals. We can provide this level of service because, unlike other national firms, our principal-to-staff ratio is similar to smaller firms – allowing our senior level professionals to be involved and immediately available throughout the entire engagement process. Our approach helps members of the engagement team stay abreast of key issues and take an active role in addressing them.

• A focus on providing consistent, dependable service – CLA is organized into industry teams, affording our clients with specialized industry-specific knowledge supplemented by valuable local service and insight.

Therefore, DHHS will enjoy the service of members of our state and local government forensic services team who understand the issues and environment critical to state agencies other governmental entities.

CliftonLarsonAllen LLP

For electronic submission only

Getting to know you puts us in a better position to help. We start with a conversation, ask questions that matter, and listen. You’ll get innovative advice that is clear and actionable. We call it the CLA promise, and it’s expressed in the values that drive our behavior: curious, collaborative, transparent, inclusive, and reliable. It’s simply how we do business.

We want to serve DHHS, and we have the qualifications to deliver quality, timely work. Throughout this proposal, we take you on a journey outlining how we’ll work together and the value you can come to appreciate when we exceed expectations. The structure adheres tightly to RFP section VI. Solicitation Response Instructions.

Please contact me if I can provide additional information on our firm or our proposal.

Sincerely, CliftonLarsonAllen LLP

Emilie Deveraux, CFE Signing Director 505-222-3531 mailto:emilie.deveraux@CLAconnect.com

©2025 CliftonLarsonAllen LLP | iii

Table of Contents

1. Corporate Overview

a. Bidder identification and information

b. Financial statements

c. Change of ownership

d. Office location

e. Relationships with the state

f. CLA employee relations to the state

g. Contract performance

h. Summary of corporate experience

i. Summary of proposed personnel and management approach

j. Subcontractors

2. Technical Response

a. Understanding of the project case analysis requirements

b. Reporting requirements

c. Detailed project work plan

d. Project activities and completion dates

3. Appendix

a. Contractual agreement form

b. Proof of licensure

4. Cost Sheet

Figure 1 Figure 2 Figure 3 Figure 4 Figure 5 Figure 6 Figure 7 Figure 8 Figure 9 Figure 10 Figure 11 Figure 12 Figure 13 Figure 14 Figure 15

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1. Corporate Overview

a. Bidder identification and information

Full company or corporate name CliftonLarsonAllen LLP (CLA)

Address of the company's headquarters

CLA is not a headquartered firm — there is not a place from which the firm is controlled or directed. Leadership, ownership, and entrepreneurship permeate the firm, independent of location.

Entity organization CLA (CliftonLarsonAllen LLP) is a limited liability partnership.

State in which the bidder is incorporated or otherwise organized to do business

CLA is an LLP and not a corporation. Our partnership was certified in the state of Minnesota.

Year in which the bidder first organized to do business

On January 1, 2012, two regional firms, Clifton Gunderson and LarsonAllen, merged to become CLA.

Whether the name and form of organization has changed since first organized

No, neither the name or form of our organization has changed since organized in 2012.

Figure 1

b. Financial statements CLA is not a publicly held partnership. The information below is duly submitted, as requested, in such a manner that solicitation evaluators may reasonably formulate a determination about financial strength.

Financial stability of CLA

CLA is a professional services firm delivering integrated wealth advisory, outsourcing, and public accounting capabilities to enhance our clients’ enterprise value and assist them in growing and managing their related personal assets. CLA is among the nation’s top 10 accounting, consulting, and advisory firms and has been providing quality service and experience to clients for more than 70 years. CLA has annual revenues of roughly $2 billion and employs nearly 9,000 professionals in more than 130 locations throughout the United States.

As a privately held company we are not rated, nor do we provide financial information outside of the company.

CLA is in good standing and maintains a D&B rating of 1R2.

CLA's commitment to not taking on private equity investments

Our business model does not include private equity investments, allowing us to internally finance technology, expansion, and succession investments. Consequently, our clients are less likely to experience changes in priorities, staffing, and pricing that may occur with external investments.

Banking reference

See subsequent page.

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Judgments and pending or expected litigation

From time to time, the firm is a defendant in lawsuits involving alleged professional malpractice.

In all cases, the firm believes that it has a strong position and intends to defend it vigorously.

Should the ultimate outcome be unfavorable, however, net of the deductible provisions of the firm's malpractice insurance, all cases are expected to be fully covered by insurance and will not have a material impact on the firm or its ability to perform these services.

Moreover, in those cases where claims have been resolved by settlement (the vast majority of our cases), the firm is typically subject to confidentiality agreements that prohibit the disclosure of information regarding those matters. Disclosure by the firm of any details about those matters could invalidate the settlement agreements.

c. Change of ownership CLA is a limited liability partnership and does not have a parent or holding company. We do not anticipate any merger with another accounting firm or the acquisition of assets from another accounting firm that would have a material impact on CLA. It is confirmed and acknowledged that any change of ownership to an awarded bidder(s) will require notification to the State.

d. Office location Our firm matches the necessary skill set to an engagement before considering the geographic location of the staff. Assigning team members who specialize in working with similar clients can provide DHHS higher-quality services and allows us to complete the engagement in a more efficient and effective manner with little interruption to your staff.

DHHS will be served by an industry-specialized engagement team located in our Indianapolis, Indiana office with support from our Albuquerque, New Mexico office, as well as from members of our national forensic team.

e. Relationships with the state CLA has no known previous relationships involving DHHS.

f. CLA employee relations to the state No party named in our solicitation response is or was an employee of the State within the past twenty-four (24) months. Further, no employee of any agency of the State of Nebraska is employed by CLA or is a subcontractor to the CLA as of the due date for solicitation response submission.

g. Contract performance CLA has not had a contract terminated for default during the past five (5) years.

Lost clients

As a matter of policy, CLA does not disclose information regarding former clients as it may violate the confidentiality terms of the clients at issue, especially if the reason for their departure is governed by a non-disclosure agreement, confidentiality agreement, or confidentiality terms/provisions found in the engagement terms.

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Sometimes clients will leave CLA to engage another CPA firm for audit services. It is not our practice to publicly identify the clients we are engaged to serve, including discussing specific reasons organizations chose to leave our firm. In general terms, any clients who decided to engage a new public accounting firm have done so for the following reasons:

• Organization was acquired by or sold to a larger organization and audits were no longer necessary, or the larger organization had a different audit firm

• Long-term clients attempting to comply with interpretations of the Sarbanes-Oxley Act had the impression they should change auditors

• Transition at the CEO or CFO level caused the decision to engage a firm with whom they had a previously established relationship

As part of this, it is important to note none of the client transitions described above was the result of unresolved auditing or accounting matters or due to poor client service.

h. Summary of corporate experience See below for a summary of three (3) previous projects similar to this solicitation in size, scope, and complexity.

It is confirmed and acknowledged that the State will review the three (3) project summaries submitted by CLA during its evaluation of the solicitation response.

University of New Mexico Health Sciences Center

Time Period of Project 2021 – Present

Scheduled Completion Date | Budget Ongoing | $577,710

Actual Completion Date | Budget Ongoing | N/A

CLA’s responsibilities Internal audit and IT security, HIPAA compliance, cost segregation studies.

Contact Person Angela Vigil, Compliance Officer

Phone Number | Email 505-272-7069 | angmvigil@salud.unm.edu

Prime or Subcontractor Prime

Figure 2 mailto:angmvigil@salud.unm.edu

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Apache Behavioral Health Services

Time Period of Project 2023 – Present

Scheduled Completion Date | Budget Ongoing | $500,000

Actual Completion Date |Budget Ongoing | N/A

CLA’s responsibilities Client accounting advisory services, tax consulting, fraud training and forensic investigation

Contact Person Alethea Velasquez, Chief Financial Officer

Phone Number | Email 928-338-4811 ext. 5001 | avelasquez@wmabhs.org

Prime or Subcontractor Prime

Figure 3

Jicarilla Apache Housing Authority

Time Period of Project 2023 – Present

Scheduled Completion Date | Budget Ongoing | $300,000

Actual Completion Date |Budget Ongoing | N/A

CLA’s responsibilities

Forensic investigation of financial transactions, procurement records, and internal controls to identify irregularities and ensure compliance with applicable tribal, state, and federal regulations, ultimately delivering findings and recommendations to strengthen fiscal accountability and operational transparency and other Consulting Accounting Assistance Services to provide support in financial reporting, internal control evaluation, and process improvement to enhance operational efficiency, ensure compliance with HUD and tribal regulations, and strengthen the Authority’s overall financial management framework.

Contact Person Alison Wood, Executive Director

Phone Number | Email 575-759-3415 | alisonwood@jaha1.org

Prime or Subcontractor Prime

Figure 4

Transparent: We place honesty and integrity at the center of all communication.

We welcome you to start an open and candid conversation with those who know us best.

mailto:avelasquez@wmabhs.org mailto:alisonwood@jaha1.org

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Our forensic services practice

Our forensic services team includes professionals with years of experience conducting risk assessments, internal audits, internal control evaluations, fraud investigations, forensic accounting examinations, anti-fraud and ethics training, and data analytics.

The team consists of Certified Public Accountants (CPAs), Certified Fraud Examiners (CFEs), Certified Financial Forensics (CFFs), licensed attorneys practicing as forensic accountants, and private investigators. They also have access to our in-house subject matter experts in security, electronic data processing, and physical security systems.

Our forensic investigators have extensive experience working directly with management, boards of directors, audit committees, counsel, regulatory agencies, and other stakeholders at every stage of the engagement.

Providing a range of services from confidential internal inquiries to expert witness testimony, our forensic investigators act as advisors who uphold the highest standards of accuracy and confidentiality.

Forensic experience

CLA’s forensic services practice focuses on helping resolve fraud matters and mitigating fraud risks, as well as assisting DHHS in matters involving compliance and internal controls.

The forensic services we provide generally involve the application of specialized knowledge and investigative skills possessed by our CPAs and professionals, such as forensic accounting, litigation services, regulatory compliance, and the use of forensic technology. We collect, analyze, and interpret data and objectively communicate our findings in the boardroom, courtroom, or other venues.

Throughout our forensic engagement services, we use data analysis technology and incorporate the knowledge and experience of trained investigators to identify fraud red flags and anomalies across all types of financial and non-financial information. Our forensic data analysis can identify transactions related to potential inappropriate expenditures and activity. Once the relevant information and data is gathered and analyzed, the results aim to support the underlying efforts of the forensic engagement.

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Current and former clients The majority of the work performed by CLA’s forensic services practice is conducted under attorney client privilege, which is confidential; however, we can provide certain, general examples of our experience conducting internal control attestations and forensic audits and evaluation of internal controls for public school board entities. In certain instances, the forensic audit reports produced by CLA have become publicly available. CLA is providing a sampling of these reports below, where available, as a testament to the quality of our work.

Governmental Forensic Audit Experience

Entity or Agency

Scope of Work

County of Monterey, California

CLA conducted a forensic audit for the County of Monterey, California, focusing on grant-related expenditures. This included examining internal control processes and procedures related to the management and administration of grant funds, investigating circumstances surrounding unaccounted-for funds, testing transactions for indicators of potential misappropriation or abuse, and reviewing procurement activities to provide insight into historical practices.

Riverside County, California

CLA performed a forensic audit for Riverside County, California focusing on the Fire Department Service Center procurement process. This included evaluating procurement policies and procedures for compliance with applicable regulations, assessing vendor selection and contract management practices, identifying opportunities for process improvements, and ensuring transparency and accountability in the use of public funds.

Connecticut State Department of Education

(CSDE)

Retained in 2025 by the Connecticut State Department of Education to perform a forensic audit of the Bridgeport Public School District’s operational budget and fiscal controls for fiscal years 2024 and 2025, covering the scope period from July 1, 2023, through June 30, 2025. The engagement, conducted between May 9 and July 11, 2025, included evaluating whether operational budget expenditures aligned with budgeted allocations and assessing the effectiveness of fiscal controls, document reviews, interviews, data analysis, transaction testing, and assessments of budgeting, procurement, grants, facilities, and financial reporting. A copy of our final report has been made publicly available by CSDE and can be accessed at the following link:

https://portal.ct.gov/-/media/sde/press-room/files/cla-final-report.pdf https://portal.ct.gov/-/media/sde/press-room/files/cla-final-report.pdf

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Governmental Forensic Audit Experience

Mississippi Department of Human Services

(MDHS)

Retained in 2020 by the Mississippi Department of Human Services (MDHS) with the Mississippi Office of the State Auditor as a third party to the contract. CLA conducted a forensic audit of the MDHS Temporary Assistance for Needy Families (TANF) grant program for the period of January 1, 2016 to December 31, 2019. The objective of the forensic audit was to determine expenditure allowability pursuant to federal requirements, state law, MDHS policies and procedures, and applicable grant scope. CLA tested transactions for MDHS disbursements that included subsidies, loans and grants, service contracts, salaries, travel, and equipment and commodities. CLA performed analytical procedures for 28 TANF subgrantees for the forensic audit period. The process used to analyze MDHS and subgrantee transactions involved obtaining and normalizing financial data and performing various analysis on the data of all entities. CLA selected transactions for testing based on the results of analytics, public record searches performed on parties of interest, and a review of emails for certain former MDHS employee(s). TANF Forensic Audit: Procedures and Results is found at the following link:

MDHS-Report-of-Forensic-Audit-Procedures-Results-FINAL_Redacted.pdf. TANF Forensic Audit: Internal Controls Assessment is found at the following link: MDHS-Current-Period- TANF-Internal-Controls-Assessment-Final.pdf.

Office of Hawaiian Affairs

Retained by Office of Hawaiian Affairs (OHA) in 2018. OHA is a quasi-governmental organization that operates in the social sector and exists to improve the lives of Native Hawaiians. CLA conducted an examination of OHA and its five LLCs pertaining to contracts, grants, and disbursements for a period of five fiscal years. Specifically, the procedures included verification of compliance with procurement laws, compliance with internal policies and procedures, sufficiency of contract oversight, deliverables were met by contractors, and compliance with budget restrictions. The examination included the selection of 110 contracts and 75 other disbursements of funds for testing and review.

Our procedures for this engagement were designed to detect and identify indicators of potential fraud, waste, and abuse. A copy of our final report has been made publicly available by OHA and can be accessed at the following https://www.oha.org/oha-llcs-contract-and-disbursement-review/

Figure 5

Experience conducting investigations

Our depth of forensic accounting and specialized advisory experience is highly integrated, allowing engagement activities and information to be easily shared and coordinated. Our team includes seasoned CFE investigators who have many years of experience conducting investigations in a wide variety of industries. They also have years of experience investigating, auditing, and monitoring government programs for compliance and financial integrity.

CLA’s investigative professionals work closely with our industry professionals and collaborate when conducting risk assessments and internal control evaluations, providing the added benefit of identifying risks and internal control improvements as the investigation or forensic engagement proceeds. We have years of experience investigating, auditing, and monitoring government programs for compliance and financial integrity. We recognize the greatest threat to any organization often comes from within, from employees and management.

However, the threat is not limited to within and may also include suppliers, contractors, sub-contractors, and outside vendors.

https://www.mdhs.ms.gov/wp-content/uploads/2021/12/MDHS-Report-of-Forensic-Audit-Procedures-Results-FINAL_Redacted.pdf https://www.mdhs.ms.gov/wp-content/uploads/2021/12/MDHS-Current-Period-TANF-Internal-Controls-Assessment-Final.pdf https://www.mdhs.ms.gov/wp-content/uploads/2021/12/MDHS-Current-Period-TANF-Internal-Controls-Assessment-Final.pdf https://www.oha.org/oha-llcs-contract-and-disbursement-review/ https://www.oha.org/oha-llcs-contract-and-disbursement-review/

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Litigation support

CLA advisors and industry professionals add depth to an organization's legal team capabilities and provide resources for more effective discovery, interpretation, and presentation of financial information. Our professionals can assist in communicating clear and independent observations based on available evidence, improving the efficiency and effectiveness of discovery requests, addressing issues around spoliation, and understanding the strengths and weaknesses of opposing subject matter expert opinions.

Our team has extensive experience in all phases of litigation, serving as investigators, litigation consultants, and testifying experts. Engagements before civil and criminal courts and regulatory boards typically involve:

• White-collar fraud

• Conversion and embezzlement

• Shareholder and partnership disputes

• Purchase and sale disputes

• Breach of contract and fiduciary duty

• Theft of intellectual property and trade secrets

• Unfair competition

• Fraudulent transfer

• Alter-ego

• Vicarious liability

Testimonial experience — Our professionals have testified as expert witnesses on accounting, financial, and digital forensic issues in both jury and bench trials in state and federal courts, as well as at grand jury, preliminary hearings, arbitration, and deposition.

Litigation consulting experience — We’ve served as consulting experts on financial, accounting, and computer issues in numerous litigation matters, performing investigations, drafting discovery plans, assisting with the preparation and issuance of subpoenas and search warrants, directing the reconstruction of bank, brokerage, and other financial records, assisting with depositions, conducting financial analysis of settlement options, providing trial support, providing court-appointed independent monitorships, and consulting for criminal defense attorneys.

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i. Summary of proposed personnel and management approach

Required personnel credentials and licensure

Minimum Credentials and Licensure of Personnel Met?

Bachelor’s degree in accounting and/or finance ✓

Certification in forensic accounting or in the process of completing certification within six months of contract execution

Experience creating forensic accounting documentation for use in legal proceedings ✓

Documentation of and commitment to keep current any professional licenses and permits required by federal, state, and local laws for performance of a contract entered as a result of this RFP. Required and/or preferred key licenses and credentials include:

• Certified Public Accountant (CPA)

• Certified Fraud Examiner (CFE)

• Certified in Financial Forensics (CFF)

Compliance with the Public Accountancy Act and the rules and regulations adopted and promulgated under the act as set forth in Neb. Rev. Stat. 1-105 to 1-171.

Active status as certificate as a certified public accountant, under Neb. Rev. Stat. 1-114. ✓*

Commitment to notify DHHS immediately if any licensure is suspended at any time during the life of the Contract.

Figure 6

*See Section 3.b. Proof of licensure for more information.

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Specific professionals who will work on the project

The true value in working with our team is developing a personal and professional relationship with leaders who understand your industry, challenges, and opportunities

— with the full support of an entire CLA family behind them.

Meet your service team below.

Engagement Team Member

Primary Work Assigned Years of

Experience

Emilie Deveraux, CFE

Signing Director

Engagement director and relationship principal – Emilie will have overall engagement responsibility including planning the engagement, developing the audit approach, supervising staff, and maintaining client contact throughout the engagement and throughout the year. She is responsible for total client satisfaction through the deployment of all required resources and continuous communication with management and the engagement team.

Deb Emerson, CPA, RAC-CT, RAC-CTA

Principal

Health care resource principal – Deb will be the health care resource for the audit team as well as DHHS personnel. Her many years of experience serving governmental health care entities will be an invaluable resource.

Denise Soucy, LNHA, MBA

Director

Technical resource director – Denise will serve as DHHS’s technical principal. She will be responsible for total client satisfaction through the deployment of all required resources and communication with management and the audit team.

Ana M. Rodriguez, CPA, CFE

Manager

Engagement manager – Ana will act as the lead manager on the engagement. In this role, she will assist the engagement principal with planning the engagement and performing complex audit areas. She will perform a technical review of all work performed and is responsible for the review of the annual comprehensive financial report and all related reports.

Jennifer Jones, CFE

Senior

Senior – Jennifer will be responsible for the day-to-day activities for this engagement, including the supervision of all staff assigned.

Additional staff – We will assign additional staff to your engagement based on your needs and their experience providing services to similar clients.

Figure 7

Collaborative: Support from a responsive local team complemented by national resources. We consider the whole of your organization, bringing innovative teams to the table.

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Resumes for all personnel proposed to work on the project

CLA confirms and acknowledges that the State will consider the resumes as a key indicator of our understanding of the skill mixes required to carry out the requirements of the Solicitation in addition to assessing the experience of specific individuals. Please continue to subsequent pages for biographies of the individuals named above in Section 1.i. Specific professionals who will work on the project, including academic background and degrees, professional certifications, and three (3) references who can attest to the competence and skill level of the individual.

Understanding of the process Each of the individuals named above in Section 1.i. Specific professionals who will work on the project has full understanding of the processes required to perform the scope of the project, as defined in RFP Section V. Project Description and Scope of Work.

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Emilie Deveraux, CFE CLA (CliftonLarsonAllen LLP)

Signing Director Albuquerque, NM

505-977-2923

Profile Emilie has more than 23 years of experience in providing forensic accounting and fraud examination services to both regulated industry and private clients. She specializes in leveraging data analytics to uncover financial discrepancies and fraudulent activities, performing complex financial investigations, performing document searches and utilizing analytical tools and methodologies to conduct thorough examinations and provide actionable insights. She also has extensive experience performing fraud risk assessments, internal control reviews, litigation support, and anti‐fraud and ethics training.

Technical experience

• Forensic accounting: Proficient in investigating and analyzing financial records, identifying discrepancies, and tracing fraudulent activities

• Fraud examination: Skilled in conducting comprehensive fraud examinations, including asset misappropriation, corruption, and financial statement fraud

• Data analytics: Expertise in applying data analytics techniques and tools, such as Excel, SQL, and Access, to detect patterns, anomalies, and trends indicative of fraud

• Reporting and documentation: Ability to prepare detailed reports and presentations, effectively communicating findings to stakeholders and providing recommendations for corrective actions

• Risk assessment: Capable of assessing financial risks and implementing control measures to mitigate potential fraud and support financial integrity

Education and professional involvement

• Bachelor of science in accounting from University of New Mexico, Albuquerque, New Mexico

• Certified Fraud Examiner (CFE)

• Association of Certified Fraud Examiners

Speaking engagements

• May 2017 – White Mountain Apache Tribe, US DOJ, US Department of the Solicitor – Tribal Trust Funds

Reconciliation Project (Co-presenter)

• September 2020 – Cherokee Nation of Oklahoma, US DOJ, US Department of the Solicitor – Tribal Trust Funds Reconciliation Project (Co-presenter)

• October 2021 – AGA Webinar – Current Fraud Risks Facing State and Local Governments (Co-presenter)

• May 2023 – Florida Government Training Academy – Ethical Challenges in Business Decisions (Speaker)

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• September 2023 – New England States GFOA Annual Fall Conference – Ethical Challenges and Fraud Risks Facing Governments (Speaker)

• March 2024 – Commonwealth of Pennsylvania Technology Training Day – Understanding the Impact of Ethics and Fraud in Business (Co-presenter)

• March 2024 – Denver Training Academy – Fraud, Waste, and Abuse: Current Trends (Co-presenter)

• Fall 2024 – NAFOA Fall Finance and Tribal Economies Conference – Current Trends in Fraud, Waste and Abuse (Panel Moderator)

• January 2025 – New Mexico State and Local Government Winter Training – Fraud, Waste, and Abuse:

Current Trends (Speaker)

• March 2025 – Commonwealth of Pennsylvania Training Day – Ethical Challenges in Business Decisions (Speaker)

• April 2025 – New Mexico Association of Government Accountants Professional Development Training – Staying Ahead: Proactive Strategies for Fraud Prevention and Detection (Speaker)

• July 2025 – Texas Examiner School – Fraud, Waste and Abuse – What to Know and How to Prepare Your Organization (Instructor)

• August 2025 – Denver Government and Nonprofit Training Academy – Emerging Themes: A Fresh Take on Ethics and Fraud (Speaker)

Civic organizations

• Church of Jesus Christ of Latter Day Saints, Youth Group Leader/Teacher

References

Organization and Contact New Mexico Department of Corrections | Wanda Gonzales

Phone Number | Email 505-228-3780 | wanda.gonzales@cd.nm.gov

Organization and Contact Jicarilla Apache Housing Authority | Alison Wood

Phone Number | Email 575-759-3415 | alisonwood@jaha1.org

Organization and Contact Bennett College | Suzanne Walsh

Phone Number | Email 336-517-2225| suzanne.walsh@bennett.edu

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

mailto:wanda.gonzales@cd.nm.gov mailto:alisonwood@jaha1.org mailto:suzanne.walsh@bennett.edu

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Deborah D. Emerson, CPA, RAC-CT, RAC-CTA

Principal 317-574-9100 Indianapolis, Indiana deb.emerson@CLAconnect.com

Deb is a principal with the health care and life science group at CLA, specializing in reimbursement and consulting services for senior living facilities, home health, and hospice organizations. She has more than 30 years of experience handling the distinctive issues facing health care and life science organizations in today’s challenging environment.

Technical experience

• Medicare and Medicaid reimbursement for senior living facilities, home health agencies, and hospice organizations, including cost report preparation

• Extensive experience working with for-profit, nonprofit, and governmental health care organizations

• Analysis of internal controls and assessments

• Risk assessments

• Extensive knowledge of Patient-Driven Payment Model (PDPM)

• Bachelor of science in accounting from Upper Iowa University, Des Moines, Iowa

• Bachelor of science in animal ecology from Iowa State University, Des Moines, Iowa

• Indiana Certified Public Accountant Society, ethics committee chair (former)

• American Institute of Certified Public Accountants

• American Association of Nurse Assessment Coordination (AANAC)

• American Health Care Association, quality committee member

• American Health Lawyers Association

• Indiana Health Care Association

• LeadingAge Indiana

Deb is a frequent speaker at state and national associations, in addition to providing education directly to provider organizations.

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Organization and Contact Mission Health Communities | Stuart Lindeman

Phone Number | Email 813-367-3350 | slindeman@missionhealthcommunities.com

Organization and Contact Indiana Professional Management Group (IPMG) | Karen Brummet

Phone Number | Email 765-427-7082 | k.brummet@gotoipmg.com

Organization and Contact Regency Integrated Health | Jessie Rodriguez

Phone Number | Email 361-576-0694 | jrodriguez@regencyhealthcare.com

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

mailto:slindeman@missionhealthcommunities.com mailto:k.brummet@gotoipmg.com mailto:jrodriguez@regencyhealthcare.com

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Denise Soucy, LNHA, MBA

Director Quincy, Massachusetts

617-984-8163 denise.soucy@CLAconnect.com

Denise is a director in CLA’s healthcare practice, working in all aspects of healthcare operations, finance, and reimbursement maximization. She also works extensively in capital planning and Determination of Need (DoN) applications as well as operational and revenue cycle assessments. Denise has more than 25 years of experience in healthcare—she was a nursing home administrator, opened and operated long-term care facilities and assisted-living facilities, and has worked as a CFO for a healthcare community and as a director of finance and administration for a certified hospice agency.

Technical experience

• Reimbursement maximization

• Operational reviews

• Strategic planning

• Capital planning

• Third-party reimbursement services, including preparation and review of Medicare and Medicaid cost reports and related appeals, intermediary communications, interim cost reports, compliance program audits, billing audits, and other reimbursement consulting

• DoN application preparation and filing

• Demonstrated ability in organizing, planning, and conducting full operations within a busy health care setting

• Involvement with financing, planning, construction, budgeting, policy writing, and regulatory compliance for two separate start-up operations in health care, one a skilled nursing facility and one an assisted living community on a health care campus setting

• Master of business administration with a concentration in healthcare from Bryant University, Smithfield, Rhode Island

• Bachelor of science in accounting from the University of Massachusetts, Dartmouth, Massachusetts

• Licensed nursing home administrator

• American College of Healthcare Administrators, member

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Organization and Contact Mark Cummings – CLA Principal

Phone Number | Email 617-984-8154 | mark.cummings@CLAconnect.com

Organization and Contact Jennifer Corliss – CLA Signing Director

Phone Number | Email 617-984-8134 | jennifer.corliss@CLAconnect.com

Organization and Contact Sean Morrison – CLA Principal

Phone Number | Email 617-984-8185 | sean.morrison@CLAconnect.com

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

mailto:mark.cummings@CLAconnect.com mailto:jennifer.corliss@CLAconnect.com mailto:sean.morrison@CLAconnect.com

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Ana M. Rodriguez, CPA, CFE

Manager Glendora, California

626-857-7300 ana.m.rodriguez@CLAconnect.com

Ana is a manager with the Valuation, Forensics, Litigation, and Investigations group (VFLI) at CLA and has more than twelve years of experience in forensic accounting and auditing, fraud investigations, internal control review and analysis, and litigation support. Ana has served clients in many industries, including education, state and local government, health care, nonprofit, employee benefit plans, and other for‐profit entities. Ana has investigated numerous allegations of conflicts of interest, employee embezzlement schemes, and other asset misappropriation schemes as well as provided forensic accounting services relating to business disputes. Ana is fluent in Spanish.

Technical experience

• Forensic accounting examinations and analysis

• Fraud investigations

• Fidelity and insurance claims

• Data analytics

• Litigation support

• Internal control reviews

• Conflicts of interest investigations

• Contract and vendor fraud

• Investigative interviews

• Anti-fraud training

• Bachelor of science in business administration with an emphasis in accounting, co‐valedictorian, California State Polytechnic University, Pomona, California

• Certified Public Accountant in the state of California

• Certified Fraud Examiner

• American Institute of Certified Public Accountants (AICPA)

• Association of Certified Fraud Examiners (ACFE)

• Inland Empire Chapter ACFE, Treasurer

• California Society of Certified Public Accountants (CalCPA)

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• February 2024 – CalCPA Forensic Services Section – Dynamics of Compliance Monitorships

• April 2023 – Institute of Management Accountants, Mt. Rainer (Tacoma) – Forensic Accounting Insights into Occupational Fraud and Case Studies from the Field

• April 2023 – Commonwealth of Pennsylvania Training Academy hosted by CLA – Fraud, Waste, and Abuse – Current Trends in State and Local Government

• April 2022 – State of Vermont Training Academy hosted by CLA – Fraud Prevention and Detection for State and Local Governments

• April 2022 – Institute of Internal Auditors, Inland Empire – Fraud Tools for Auditors

• March 2021 – Midwest Government Training Academy hosted by CLA – Ethical Challenges in State and Local Government

• March 2021 ‐ IIA / ISACA / ACFE Spring Fraud Conference — Investigating Fraud: Case Studies in Employee Theft and Dishonesty

Organization and Contact Kawahara Law, APC | James Kawahara

Phone Number | Email 310-348-0070 | james@kawaharalaw.com

Organization and Contact Glendale Unified School District | Dr. Kyle Bruich

Phone Number | Email 818-241-3111, ext. 1259 | kbruich@gusd.net

Organization and Contact San Mateo Community College | Dr. Richard Storti

Phone Number | Email 650-358-6764 | stortir@smccd.edu

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

mailto:james@kawaharalaw.com mailto:kbruich@gusd.net mailto:stortir@smccd.edu

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Jennifer Jones, CFE

Senior Albuquerque, New Mexico

505-314-1605 jennifer.jones@CLAconnect.com

Jennifer is a senior with the Valuation, Forensics, Litigation, and Investigations group (VFLI) at CLA. She has three years of experience providing fraud investigation services to regulated industry and private clients alike. She excels at reconstructing financial data points, including performing advanced financial analysis to confirm proper recording of transactions, reconciliation of balances and general ledger postings, and accurate financial reporting. Prior to joining CLA, Jennifer specialized in account management and operations for small businesses.

Technical experience

• Fraud investigation

• Data extraction and reconstruction

• Complex financial and accounting analysis

• Bachelor of science in accounting from Western Governors University, Salt Lake City, Utah

• Master of accounting from Western Governors University, Salt Lake City, Utah

• Association of Certified Fraud Examiners

• Institute of Management Accountants, Western Governors University Student Chapter

Security clearance

• Certification of Favorable Determination for a Public Trust Position

Civic organizations

• Homeowners Association for Broadway Vistas Community, Albuquerque, New Mexico, board president

(former)

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Organization and Contact Joan Sholz – CLA CAAS Engagement Director

Phone Number | Email 414-476-1880 | joan.scholz@CLAconnect.com

Organization and Contact Lea Wyatt – CLA VFLI Director

Phone Number | Email 617-221-1983 | lea.wyatt@CLAconnect.com

Organization and Contact Luke Stahelski – CLA VFLI Manager

Phone Number | Email 617-717-0832 | luke.stahelski@CLAconnect.com

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

mailto:joan.scholz@CLAconnect.com mailto:lea.wyatt@CLAconnect.com mailto:luke.stahelski@CLAconnect.com

©2025 CliftonLarsonAllen LLP | 26

Changes in proposed personnel

Engagement principals, managers, other supervisory staff, and professionals may be changed if those personnel leave the firm, are promoted, or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of DHHS. In all instances, DHHS would retain the right to approve or reject replacements.

Consultants and firm specialists mentioned in the response to this request for proposal may be changed with express prior written permission of DHHS, which retains the right to approve or reject replacements. Any other personnel may be changed at the discretion of CLA, provided that replacements have substantially the same or better qualifications or experience.

Proposed personnel/management approach

Organizational chart

Resumes, curriculum vitae, or summary of background experience

See previous Section 1.i. Resumes for all personnel proposed to work on the project.

Years of experience for each staff in handing forensic accounting cases and/or legal proceedings

This information has been included in Section 1.i. Specific professionals who will work on the project.

Experience of staff in providing testimony as expert or fact-only witness within the last 10 years

Over the past decade, CLA professionals have consistently contributed as expert and fact-only witnesses in a range of legal and regulatory matters. Our teams bring deep experience in forensic accounting, fraud investigation, and compliance, supported by credentials such as CPA and Certified Fraud Examiner (CFE). CLA’s approach emphasizes defensible methodologies, clarity in communication, and a strong understanding of industry-specific regulations. Our professionals are routinely called upon to present findings in high-stakes environments, reinforcing our reputation for reliability and subject matter expertise.

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History of staff that have any suspended licensing associated with forensic accounting cases and/or legal proceedings

From time to time, individuals in the firm are parties to an inquiry from a regulatory or ethics body. In all cases the individual, with the firm's backing, shall cooperate in providing the information required to respond appropriately to the inquiry.

The firm and professionals within the firm presently do not have any regulatory or ethics inquiries outside the normal course of our practice.

j. Subcontractors While we are not a small or minority-owned business, we are committed to utilizing the services of such firms whenever possible. This includes using small and/or minority-owned businesses as subcontractors, as well as vendors. For this engagement, however, we do not foresee using any subcontractors.

CLA strives to fill its professional positions with skilled and experienced accountants regardless of race or gender.

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2. Technical Response

a. Understanding of the project case analysis requirements We have read the Request for Proposal (RFP) and understand the scope of the work to be performed as detailed in the RFP. Should CLA be selected to serve this engagement, we will perform these services within the time period specified in the RFP and as finalized in the planning stages of the engagement.

CLA confirms and acknowledges full understanding of and ability to perform the case analysis requirements as shown in RFP Section V.C.1. and as indicated below.

Item Case Analysis Requirements Understanding and Capability to Perform a Review each APS case assigned for suspected fraud and financial exploitation. ✓ b Identify irregularities or misconduct. ✓ c Scanning of multiple documents gathered as evidence. ✓ d Convert financial data for financial investigative purposes. ✓ e Present data in usable reports, utilizing clear visible structure with charts and graphs. ✓ f Conduct asset tracing for purposes of review. ✓ g Identify and communicate public and third-party financial records needed for financial exploitation investigations.

h Conduct interviews with APS investigators and/or law enforcement, when necessary. ✓ i Gather and review evidence; prepare fact-finding reports; provide expert witnesses and serve as an expert witness in civil and criminal proceedings.

j Facilitate interactions with law enforcement and regulatory authorities and identify irregularities or misconduct.

k Identify all assets of the involved vulnerable adult. ✓ l Provide DHHS with a detailed breakdown of financial records/assets. ✓ m Provide a written report of accountant’s interpretation and findings, or lack of, to DHHS prior to its release and the rendering of any expert testimony to determine that the anticipated analysis or testimony has the appropriate basis in fact, and that such testimony is both relevant and reliable.

n

Collect, digitize, and summarize investigation documents into a data collection format. This information should be sortable and can be queried to extract data as needed. This should include demographic information, and any other data relevant to assigned forensic investigations collected by Vendor.

o Prepare evidentiary exhibits for legal proceedings. ✓ p Analyze, quantify, and provide testimony about financial misrepresentations, omissions and fraud, as needed in court proceedings.

q Provide consultation to APS personnel as needed or requested. ✓ r Provide listing of tasks to be completed by the CPA and by the non-CPA personnel. DHHS requires all oversight, reviews, determinations and testimony to be conducted by the CPA.

Figure 8

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b. Reporting requirements

Understanding of reporting requirements

CLA confirms and acknowledges full understanding of and ability to perform the case analysis requirements as shown in RFP Section V.C. Scope of Work and as indicated below.

Item Case Analysis Requirements Understanding and Capability to Perform

a. Case reporting i Identify irregularities or misconduct.

ii Scanning of multiple documents gathered as evidence.

iii Convert financial data for financial investigative purposes.

b. Monthly

✓ By the 10th calendar day of each month the vendor should provide a summary of all assigned cases. Summary should include findings and recommendations to DHHS for case investigations.

c. Quarterly

By the 15th calendar day of each quarterly month (March 31, June 30, September 30, and December 31) the vendor should provide reports that consist of:

i Fiscal reports and a supplemental narrative for each case.

ii All cases assigned, including the current status of each investigation.

iii Any findings of fraud, including theft, financial statement fraud, and other illegal financial activities.

iv All active investigations involving collaboration with law enforcement.

v All court cases with evidence prepared and/or testimony provided.

Completed copies of all reports, working papers or other documents as required by the Contract and related background supporting materials should be submitted electronically to DHHS in a standard format such as Word, Excel or Adobe…