Professional Services Proposal for

State of Nebraska Department of Health and Human Services

Submitted by

Ben Kincaid, CPA, CFE, CVA, CFF

Engagement Partner

850.337.3235 | Direct

BKincaid@CRIadv.com

Request for Proposal #123350 O3

Investigatory and Forensic Accounting Services

November 6, 2025

Proposer

CRI Advisors, LLC

500 Grand Boulevard, Suite 210

Miramar Beach, FL 32550

Phone: 850.837.3141

Fax: 850.654.4619

“Carr, Riggs & Ingram” and “CRI” are the brand names under which Carr, Riggs & Ingram, L.L.C. (“CPA Firm”) and CRI Advisors provide professional services. Carr, Riggs & Ingram, L.L.C., Carr, Riggs &

Ingram Capital, LLC and their respective subsidiaries operate as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. CPA Firm is a licensed independent CPA firm that provides attest services, as well as additional ancillary services, to its clients. CRI Advisors provides tax and business consulting services to its clients. CRI Advisors and its subsidiaries are not licensed CPA firms and will not provide any attest services. The entities falling under the Carr, Riggs & Ingram or CRI brand are independently owned and are not responsible or liable for the services and/or products provided, or engaged to be provided, by any other entity under the Carr, Riggs & Ingram or CRI brand. Our use of the terms “CRI,” “we,” “our,” “us,” and terms of similar import, denote the alternative practice structure conducted by CPA Firm, CRI Advisors, and their respective subsidiaries and affiliates, as appropriate.

Dear Evaluation Committee:

Carr, Riggs & Ingram (CRI) appreciates the opportunity to propose on the investigatory and forensic accounting services for the

State of Nebraska Department of Health and Human Services (State or Nebraska HHS). We are genuinely excited about the prospect of serving you and establishing a long-term relationship. CRI is a national accounting and advisory firm and is currently ranked among the top 25 accounting firms in the United States. CRI has over 2,800 professionals across the United States, and we serve hundreds of governments nationwide. This includes numerous legislative bodies, state agencies, state auditors and law enforcement agencies. We pride ourselves on our governmental focus and providing innovative ideas and solutions to assist in identifying fraud in a timely and efficient manner, as well as bringing awareness to the financial exploitation of vulnerable individuals.

CRI has a dedicated forensic accounting team that specialize in providing these investigatory and forensic accounting services for state agencies and other governmental organizations. The team's credentials include Certified Public

Accountants, Certified Fraud Examiners and individuals Certified in Financial Forensics.

Notably, members of the proposed team serve on various forensic accounting boards and committees for the American Institute of

Certified Public Accountants and the Association of Certified Fraud Examiners. Members of the proposed team also speak regularly on the topic of fraud hot topics, financial exploitation and other fraud matters for various governmental associations. CRI has the ability and resources to begin accepting cases immediately upon award.

• Financial Exploitation Experience - CRI frequently works with law enforcement agencies throughout the country on economic-related crimes including financial exploitation. We see firsthand the level of financial exploitation that occurs in the vulnerable population and the best practices to investigating financial exploitation. CRI provides similar ongoing forensic accounting/expert witness services for law enforcement, prosecutors, courts and other government agencies. CRI's investigation processes and reports are well-tested and proven in and out of the courtroom.

• Specialized Guardianship Experience - Our lead forensic partner, Ben Kincaid, currently serves as the forensic investigator for the Maryland Judiciary and is routinely appointed by various Maryland courts to investigate financial activities of guardianships.

• Experienced/Credentialed Team - CRI has a dedicated, experienced team that performs these types of forensic accounting/investigative services throughout the United States on a regular basis. Over 75% of CRI's forensic accounting team members are either Certified Public Accountants (CPA), Certified Fraud Examiners (CFE), Certified in Financial

Forensics (CFF), Certified in Forensic Accounting (CRFAC) or hold a combination of these credentials. CRI's forensic team also has significant experience in assisting with and collaborating on financial exploitation investigations.

Our extensive experience in performing a variety of fraud investigations for similar government agencies and organizations will enable us to bring fresh insights and innovative methods to help identify and quantify financial exploitation of vulnerable individuals.

CRI has proven success in collaborating with state agencies and law enforcement in forensic investigations and has a deep bench of subject matter experts available to meet the State's need for forensic accounting services. CRI also has provided these same forensic investigation services, including expert witness services, in matters involving the financial exploitation of vulnerable adults in both criminal and civil settings.

The following individual will serve as the Contract Manager for the State and will serve as the point of contact for the executed contract:

Ben Kincaid

850.337.3235

BKincaid@CRIadv.com

CRI Advisors, LLC

500 Grand Boulevard Suite 210

Miramar Beach, FL 32550

We welcome the opportunity to demonstrate to you the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing accounting and advisory firms in the United States. Again, we appreciate your consideration.

Sincerely, Ben Kincaid, CPA, CFE, CVA, CFF

Engagement Partner

TABLE OF CONTENTS

CORPORATE OVERVIEW

EXECUTIVE SUMMARY 5

FIRM PROFILE 6

IDENTIFICATION & INFORMATION 7

FINANCIAL STATEMENTS 7

CHANGE OF OWNERSHIP 8

OFFICE LOCATION 8

RELATIONSHIPS WITH THE STATE 8

EMPLOYEE RELATIONS TO STATE 8

CONTRACT PERFORMANCE 8

CORPORATE EXPERIENCE 8

FIRM EXPERIENCE 10

FORENSIC QUALIFICATIONS 12

PROPOSED PERSONNEL/MANAGEMENT APPROACH 14

SUBCONTRACTORS 16

TECHNICAL RESPONSE

UNDERSTANDING OF THE PROJECT CASE ANALYSIS REQUIREMENTS 18

REPORTING REQUIREMENTS 19

DETAILED PROJECT WORK PLAN 19

PROJECT ACTIVITIES AND COMPLETION DATES 21

APPENDIX

PROPOSED FORENSIC TEAM CERTIFICATIONS & CREDENTIALS 23

SHARING OUR VALUES WITH YOU 43

EXECUTIVE SUMMARY

Carr, Riggs & Ingram appreciates the opportunity to propose on the investigatory and forensic accounting services for the

State of Nebraska Department of Health and Human Services. We are committed to providing a thorough and transparent investigation to assist the Nebraska Adult Protective Services (APS) Program to determine whether allegations of financial fraud and/or exploitation are substantiated. CRI has significant experience providing these forensic accounting services including expert witness services, in matters involving the financial exploitation of vulnerable adults in both criminal and civil settings.

As a nationally recognized accounting and advisory firm with extensive experience in providing forensic accounting services to governmental entities, CRI will apply industry-leading methodologies to identify any irregularities, misconduct, suspicious financial activity and/or misuse of the vulnerable adult's funds. The proposed team includes individuals who are Certified Public

Accountants (CPA), Certified Fraud Examiners (CFE), and professionals Certified in Financial Forensics (CFF).

We are confident that our expertise and tailored forensic investigation process will meet and exceed the State's expectations. CRI employs a structured, risk-based approach to forensic investigations, ensuring a detailed analysis of financial records, processes and controls. The special audit would be completed in three phases. A high-level explanation of each phase is presented below:

Phase 1: Case Intake and Initial Inspection

• Inspect the assigned APS case for suspected fraud and financial exploitation.

• Scan provided documentation to obtain an understanding of the facts and allegations.

Phase 2: Investigation and Fieldwork

• Identify all assets of the involved vulnerable adult.

• Conduct income/asset tracing, determine sources/uses of funds, and identify irregularities, misconduct, suspicious financial activity and/or misuse of the vulnerable adult's funds.

• Analyze and quantify financial misrepresentations, omissions and fraudulent activity.

Phase 3: Reporting and Expert Testimony

• Present data in usable reports, utilizing clear visible structure with charts and graphs.

• Prepare evidentiary exhibits for legal proceedings.

• Provide a written report of the expert's findings.

• Provide expert witness testimony in civil and/or criminal proceedings as needed.

CRI is committed to delivering high-quality investigatory and forensic accounting services for the State of Nebraska Department of

Health and Human Services. We welcome the opportunity to collaborate with the State to support your commitment to financial integrity.

FIRM PROFILE

CRI is a national accounting and advisory firm and one of the fastest growing accounting firms in the United States.* Firm-wide, we have been performing government audit/forensic accounting services since 1997 and are proud of our more than 300 professionals who dedicate their time to governmental audits. The graphic below further explains our operations overall.

Bidder Identification and Formation

Founded in 1997, Carr, Riggs & Ingram is a national accounting and consulting firm with roots going back to 1972. CRI is governed by a seven-member executive committee. The day-to-day governance is handled by our CEO, Chad Pinson, along with our corporate team based out of Enterprise, Alabama. CRI Advisors, LLC is a partnership with a Certificate of Formation filed in the state of Delaware. CRI's corporate office address is: 100 North Main Street, Enterprise, AL 36330.

Name Changes, Mergers, Acquisitions and Sales

During the course of the last ten years, CRI has merged in several firms across the United States. These mergers, individually, have not materially impacted CRI, its operations or processes. CRI has an established due diligence process that is designed to ensure any firms merged into CRI are subject to the same rigorous quality control standards practiced by CRI.

On November 18, 2024, CRI received a strategic investment from funds advised by affiliates of Centerbridge Partners, L.P.

(Centerbridge), a global alternative investment manager with approximately $40 billion in assets under management as of

September 30, 2024, and a focus in the financial services, technology, industrial and healthcare markets, and Bessemer Venture

Partners (Bessemer), a venture capital firm with more than $18 billion in assets under management primarily invested in the consumer, financial technology, enterprise, and healthcare markets.

This first-time investment of institutional capital for CRI recognizes the firm's exemplary track record of growth and creating value for its clients. The strategic investment will help CRI accelerate its growth trajectory through strategic expansion into new markets and service areas, investments in technology to enhance service delivery, attracting and retaining top professional talent, and enhancing internal infrastructure. This investment will enrich CRI's organic growth and M&A strategy, paving the way for expanded geographic reach and service capabilities. In addition to the strategic investment from Centerbridge and Bessemer, CRI's partners hold an ownership interest in CRI and retain management function of CRI.

As a result of this strategic investment, our firm uses an alternative practice structure in accordance with the AICPA's Code of

Professional Conduct, in which our forensic accounting services are provided by an accounting/consulting firm that is not a certified public accounting firm (CRI Advisors, LLC), as these services are not considered attest services. Our firm still employs certified public accountants as well as highly credentialed forensic accountants, and we have significant experience in providing these forensic accounting services to federal, state, county and municipal government entities throughout the United States. Attest services are provided by Carr, Riggs & Ingram, L.L.C. "Carr, Riggs & Ingram" and "CRI" are the brand names under which Carr, Riggs & Ingram, L.L.C. and CRI Advisors, LLC provide professional services.

Financial Statements

As a result of the above strategic investment, CRI's financial statements were audited for the period of November 18, 2024, to

December 31, 2024. The unaudited financial position of CRI for fiscal years ending September 30, 2023 and 2024 is also presented within the related financial statements and demonstrates that CRI has more than adequate financial capacity for this engagement. CRI is not a publicly held corporation, and the audited financial statements are therefore not subject to public reporting requirements. These financial statements are confidential, trade secret and should not be distributed further. Based on the foregoing, CRI's audited financial statements are considered proprietary and therefore provided under a separate cover titled

"123350 O3 CRI Advisors, LLC File 2 of 4 PROPRIETARY INFORMATION."

CRI is a national accounting and consulting firm with over 2,800 professionals located in 80+ offices throughout the United States and Mexico. CRI provides auditing, tax, forensic accounting, compliance, consulting and other accounting related services to its broad client base. This client base includes over 100,000 clients located in all 50 states and abroad. These clients consist of governmental organizations (including numerous state agencies), not-for-profit organizations, private companies and publicly traded companies. CRI’s governmental audit practice consist of 500+ governmental organizations with annual revenues in excess of $26 billion. CRI’s forensic accounting practice regularly includes governmental organizations, law enforcement agencies, attorneys and other parties.

For a firm of CRI's size, CRI has been subjected to very few issues that evolve into suits. Over the past three years, neither CRI nor any affiliated companies have been involved in any business litigation or other legal proceedings related to our forensic accounting or audit work. CRI currently carries over $80 million in professional liability insurance coverage to protect against any covered claims. As such, there is no material, pending litigation against CRI that could adversely affect our ability to meet contract requirements pursuant to this RFP or have a material adverse effect on CRI's financial condition.

Change of Ownership

CRI does not anticipate any change in ownership or control during the twelve (12) months following the solicitation response due date. Should any change in ownership or control occur while CRI is engaged by the State to provide the requested forensic accounting and investigative services, CRI will notify the State immediately.

Office Location

The team responsible for performance pursuant to an award of a contract with the state of Nebraska will be located in our firm's

Miramar Beach office, located at 500 Grand Boulevard, Suite 210, Miramar Beach, FL 32550. This team is primarily responsible for all of CRI's forensic accounting engagements and is significantly involved in CRI's forensic accounting endeavors across the

United States. This team also currently performs the requested investigatory and forensic accounting services for the Maryland

Judiciary.

Relationships with the State

CRI performed an internal conflict check with the proposed forensic investigation team and CRI's entire partner group. No conflict or perceived conflicts of interest were identified with respect to the State or Nebraska HHS or any other party identified within the

RFP. CRI has not provided any contracted services for the State within the last five (5) years.

CRI confirms that no relationship exists between CRI and any person or entity which either is, or gives the appearance of, a conflict of interest related to this solicitation or project. We further certify that CRI will not employ any individual known by CRI to have a conflict of interest nor take any action or acquire any interest, either directly or indirectly, which will conflict in any manner or degree with the performance of our contractual obligations, or which creates an actual or apparent conflict of interest.

Bidder's Employee Relations to State

No party named in CRI's solicitation response is or was an employee of the State within the past twenty-four (24) months.

Additionally, no employee of any agency of the State of Nebraska is employed by CRI or is a subcontractor for CRI. As such, no conflict of interest or perceived conflict of interest exists between CRI and the State.

Contract Performance

CRI routinely completes a large number of forensic accounting engagements for governmental organizations each year throughout the United States. CRI has not been unable to complete any forensic accounting engagements within the last five (5) years. Additionally, CRI has not had a contract terminated for default during the past five (5) years. CRI has also not had a contract terminated for convenience, non-performance, non-allocation of funds, or any other reason during the past five (5) years.

CRI is not and has not been debarred, suspended, proposed for debarment or voluntarily excluded from covered transactions by any federal or state department or agency. CRI and/or its partners have not within the past five (5) years been convicted of, or had a civil judgment rendered against the contracting party from commission of fraud, or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (federal, state or local) transaction or grant under a public transaction;

violation of federal or state antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements or receiving stolen property. CRI and/or its partners are not presently indicted or otherwise criminally or civilly charged by a government entity (federal, state or local) with commission of any of the offenses detailed above.

CRI has not within the five-year period preceding the contract had one or more public transactions (federal, state or local) terminated for cause or default.

Summary of Bidder's Corporate Experience

On the following page, we provide a summary of three (3) previous projects similar investigatory and forensic accounting services to those requested by the State. We have also included additional information regarding CRI's forensic experience and qualifications.

SUMMARY OF BIDDER'S CORPORATE EXPERIENCE

Maryland Department of Juvenile and Family Services 01/2024 - Present

Nisa Subasinghe, Esq.

410.260.1738 phone

410.974.5577 fax nisa.subasinghe@mdcourts.gov

187 Harry S. Truman Parkway

Annapolis, MD 21401

• Proposed Engagement Partner Ben Kincaid currently serves as the guardian forensic investigator for the Maryland

Judiciary and is routinely appointed by various Maryland courts to investigate the financial activities of guardianships.

These services include tracing income/assets, collecting the necessary documentation, determining sources/uses of funds, identifying suspicious financial activity and/or misuse of funds, conducting interviews, as well as preparing and providing the Honorable Court and other designated parties with the requested reports. Additionally, Mr.

Kincaid provides expert testimony for the Maryland Judiciary as needed.

• CRI has been engaged as a prime vendor to provide these services since January 2024.

• Similar to the investigatory and forensic accounting services requested by Nebraska HHS, guardianship investigation cases are referred to CRI on an as-needed basis. As such, there are no specified scheduled and actual completion dates.

CRI is currently engaged to provide these services for $2,800 per referred case.

Florida Department of Children and Families 09/2022 - Present

Chad Barrett

850.717.4756 phone

850.922.2993 fax

Chad.Barrett@myflfamilies.com

2415 North Monroe St., Suite 400

Tallahassee, FL 32303

• CRI performed multiple successive forensic investigations related to community-based care organizations responsible for child welfare services. These investigations included analysis of large volumes of data, analysis of complex transactions and related party relationships. CRI determined that several of the auditees did not comply with federal and state solicitation requirements with the aggregate contracts exceeding over $100 million, did not fully disclose related party relationships and/or contracts and allocated management compensation in excess of federal salary caps. CRI prepared detailed forensic investigation reports that identified multiple areas of noncompliance, overbillings and unallowable related party transactions. These reports were presented to the state legislature and resulted in various new statutes being adopted by the state.

• CRI has been engaged as a prime vendor to provide these services since September 2022.

• Similar to the investigatory and forensic accounting services requested by Nebraska HHS, these investigations are requested on an as-needed basis. As such, there is no specified scheduled and actual completion date for this engagement. The contract value for these requested services is approximately $500,000.

Office of State Attorney, First Judicial Circuit of Florida 02/2020 - Present

Paul Gillespie, Assistant State Attorney

850.595.4200 phone

850.595.8403 fax

PGillespie@osa1.org

190 W. Government Street

Pensacola, FL 32502

• CRI is engaged as expert witness consultants to the State Attorney’s Office for the First, Fifth & Seventeenth Judicial

Circuits of Florida. CRI provides assistance in determining the amounts of misappropriation, how the funds were misappropriated and whether there are any assets that were purchased with misappropriated funds. These forensic investigations have involved complex schemes involving numerous shell companies, money laundering, etc. CRI also prepares summary exhibits for trial and provides expert witness testimony for white collar criminal cases.

• CRI is engaged as a prime vendor for these investigative services and has provided forensic accounting services for the various circuit courts since February 2020.

• These forensic accounting and expert witness services are provided on an as-needed basis with no specific scheduled and actual completion date. Rather, these services are provided on an hourly basis, and completion dates generally align with court deadlines which widely vary.

FIRM EXPERIENCE

CRI Qualifications

One of CRI's industry focuses/specializations is state agency and other governmental related organizations. CRI is structured by industry line to allow for a deep bench of talent and expertise for our clients within these industries. This industry-line focus has allowed our teams to consistently meet and exceed the expectations of our clients and helps provide an additional measure of quality and reliability in our work, particularly in the governmental area. We are proud members of the following accounting/audit organizations:

• The American Institute of Certified Public Accountants (AICPA);

• The Governmental Audit Quality Center and the Employee Benefit Plan Audit Quality Center of the AICPA;

• The Center for Audit Quality of the AICPA;

• Institute of Internal Auditors;

• Information Systems and Control Association (ISACA)

• National Association of Construction Auditors; and,

• The Public Company Accounting Oversight Board.

Members of the above voluntary organizations are select accounting firms recognized in the profession to be of the highest caliber. As a result, we are subject to stricter quality control standards than firms that choose not to take this voluntary step to improve the quality of their practices. Within CRI's industry lines, CRI has numerous experienced professionals that focus on governmental forensic investigations, governmental audits, education audits, etc.

CRI delivers a depth of resources that ensures our understanding of the complexity and challenges of these types of investigations and allows us to develop innovative solutions for overcoming them. Our firm has consistently provided the requested forensic investigation services for over 25 years. CRI is proud of our commitment to the public sector in providing services similar to those requested in this RFP. This commitment is demonstrated by CRI's 25+ years of consistent growth.

The commitment shown by our personnel to the governmental sector is impressive. CRI professionals serve as volunteer instructors at seminars conducted by various governmental associations/organizations and other meetings of government officials. In addition, we participate in the U.S. Chapter of the Government Finance Officers Association (GFOA), the American

Institute of Certified Public Accountants (AICPA), and numerous state CPA societies.

FIRM EXPERIENCE

CRI's Quality Control Process for Internal Control and Forensic Engagements

External Quality Control

CRI is enrolled in the AICPA Peer Review Program, through which our accounting and auditing practice is triennially reviewed by another independent public accounting firm. These reviews always include specific government engagements. The most recent review of our firm was performed in 2025 by Brown Edwards, whose report was the most favorable possible—“Pass.” In addition, we are registered with the PCAOB, and our 2024 PCAOB inspection report was also the most favorable possible—no audit deficiencies or quality control defects identified.

Internal Quality Control

Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners’ work is reviewed annually, and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. This risk-based annual inspection is intended to mimic the triennial peer review described in the previous paragraph and are performed on completed engagements.

• Internal Inspection: A permanent team of subject matter experts annually perform 150+ reviews of a risk-based sample of partners and engagements.

• Single Audit Reviews: CRI worked with our

Southwest SPU in order to implement a multi-tier review process where all single audits, firm-wide, are subjected to an additional layer of review by our Single

Audit Specialist.

• Continuous Process Improvement Reviews: In addition to the above, this ongoing process reviews each audit partner twice annually, representing 300+ reviews each year.

Forensic Investigation Quality Control

While forensic investigations are not subject to the peer review process, CRI has a rigorous internal review process that include in-depth partner reviews and independent partner cold reviews of the work performed as well as any issued reports. CRI plans and performs these types of engagements as if they will be involved in a litigation and/or criminal setting. CRI's forensic investigation reports are routinely relied upon by federal and state law enforcement agencies, courts, governmental organizations and attorneys. These defensible, written forensic investigation reports result in successful outcomes.

Continuing Education

Continuing education is a top priority for CRI and helps ensure the quality of our work. Each of our team members receives a wide variety of annual training and content updates from highly qualified instructors, ensuring that they remain on the forefront of issues that could potentially impact our clients. Each of CRI’s professional staff’s Continuing Professional Education (CPE) record is reviewed annually to ensure that they are in compliance with internal and external requirements regarding CPE. Key members of the proposed engagement team also regularly present CPE courses involving fraud, audit, internal controls and other matters to both internal and external audiences. CRI's forensic team also regularly attends the AICPA's Forensic and Valuation Services

Conference, and select team members serve on various committees that determine/offer forensic accounting CPE for

CPAs throughout the country.

FORENSIC QUALIFICATIONS

Forensic Investigation Experience

CRI maintains a dedicated, credentialed forensic investigation team that provides a spectrum of forensic accounting services ranging from prevention to detection in response to fraud. Our team members hold designations from the top forensic accounting associations and routinely work with government agencies, investigative bodies, law firms and law enforcement agencies on a variety of civil and criminal matters. Members of our proposed team also regularly speak on the topic of fraud, including holding a White Collar Crime: Investigation and Prosecution workshop for law enforcement and inspector general personnel. Select members of the proposed engagement team are proud members of the following forensic accounting organizations:

• Forensic and Valuation Services Section of the AICPA;

• Forensic and Valuation Services Sections for various State CPA Societies;

• Association of Certified Fraud Examiners;

• American Board of Forensic Accounting;

• Sponsoring organization of International Fraud Awareness Week by the ACFE; and,

• National Association of Certified Valuators and Analysts.

Select members of the proposed forensic team also serve on various boards and committees of the above forensic accounting organizations. The lead forensic partner, Ben Kincaid, and Senior Forensic Manager, Donna Melillo, serve on various AICPA committees and task forces related to forensic accounting, the development of emerging forensic accounting professionals and the offering of quality continuing education for forensic accounting practitioners. Other team members serve on the boards of various chapters of the Association of Certified Fraud Examiners.

This team is primarily responsible for all of CRI’s forensic accounting engagements and is significantly involved in CRI’s forensic accounting endeavors across the United States. Thus, CRI’s proposed team has extensive experience in providing these services as compared to other accounting and consulting firms.

CRI's forensic accounting engagements include income/asset tracing, determining sources/uses of funds, and identifying suspicious financial activity and/or misuse of funds, as well as analysis of internal controls, failures of the internal control systems, payroll, procurement, leadership failures, fraud, waste, abuse and much more. Unlike other firms, the engagements highlighted throughout this proposal were solely performed by the proposed team, not other team members that are not part of this engagement team. The experience highlighted throughout this proposal demonstrate the following:

• Extensive experience providing investigative services related to the exploitation of vulnerable individuals;

• Defensible, written forensic investigation reports that clearly communicate findings, effects and any recommendations;

• Experience providing expert witness testimony in courts throughout the United States; and,

• Experience in dealing with matters involving a high degree of public interest.

On the following page, we share a few select engagements related to some of our most recent forensic accounting endeavors, as well as other relevant forensic engagements for local governmental entities.

FORENSIC QUALIFICATIONS

Florida Legislature

State Legislature

10/2020 - 04/2021; ongoing

• Payroll Analysis

• Reporting Analysis

• Conflict of Interest Analysis

• Internal Control Analysis

• Compliance Analysis

Services:

CRI assisted the Florida Legislature and various inspector general offices in investigating the

Florida Coalition Against Domestic Violence Inc. (FCADV). CRI performed complex forensic analyses of FCADV’s voluminous records and audited financial statements to help determine whether there was misuse of public funds by FCADV.

CRI determined that FCADV's management utilized noncompliant payroll allocation methodologies for its federal and state grants to help provide significant compensation for

FCADV's management. CRI also determined that FCADV's management manipulated its open positions to secure more funding that was utilized to fund management's significant compensation. CRI presented the results of its findings to multiple state and federal law enforcement agencies as well as legislative delegations.

South Carolina, Office of State Auditor

State Government

09/2024 - 04/2025

• Internal Control Analysis

• Procurement Analysis

• Payroll Analysis

• Compliance Analysis

Services:

CRI was engaged by the South Carolina Office of the State Auditor to conduct a forensic investigation of the Town of Calhoun Falls to determine the sources of financial difficulties experienced by the Town.

CRI determined there was inaccurate and inadequate financial reporting, waste and abuse of

Town funds, degradation of internal controls, and operational and financial mismanagement.

CRI also determined the town deficits were a result of a lack of increase in utility rates, malfunctioning/inoperable utility meters, significant water loss due to a deteriorating water system, and underbilling various utility customers. A copy of our written report is publicly available on their website.

Okaloosa County School District

County Government

05/2023 - 08/2025

• Asset Misappropriation

Analysis

• Digital Forensic

Investigation

• Successive Forensic

Investigations

Services:

CRI was engaged to investigate concerns regarding missing documentation related to certain purchases and potential misappropriation of funds. CRI determined that over 90% of the supporting documentation was not retained by the subject as required. CRI successfully obtained over 30% of the missing documentation using open-source intelligence tools and identified various documentation that supported the allegations. CRI determined the amount of misappropriated funds and worked collaboratively with law enforcement, which resulted in a plea deal and insurance recoveries.

CRI was separately engaged by the Okaloosa County School District to investigate concerns regarding questionable transfers made within another school's internal funds accounts. CRI determined that unauthorized transfers were made to conceal deficits within various internal fund accounts. CRI determined the total amount overspent based upon these unauthorized transfers and calculated the correct balance for each fund account.

St. Johns County Sheriff’s Office

County Government

05/2017 - 10/2018

• Asset Misappropriation

Analysis

• Financial Records Analysis

Services:

CRI was engaged to provide assistance to the Sheriff’s Office in determining whether or not certain allegations of financial misappropriation within a prominent not-for-profit organization warranted further investigation. CRI helped the Sheriff’s Office determine that additional investigation into the matter was warranted and provided assistance in determining the extent of the financial misappropriation. Ultimately, CRI in conjunction with the Sheriff’s Office presented our findings to the FBI for further investigation. Multiple individuals were subsequently indicted in this case.

https://oig.sc.gov/sites/oig/files/Documents/Reports/2025/ISSUED_Forensic_Examination_Report-Town_of_Calhoun_Falls_South_Carolina.pdf

PROPOSED PERSONNEL/MANAGEMENT APPROACH

Forensic Engagement Team

CRI's proposed engagement team has been designed to provide highly capable and experienced personnel to the State of Nebraska Department of Health and Human Services and accomplish the investigatory and forensic accounting services in an efficient and reliable manner. Our central priority in assembling this team is to ensure the quality (not quantity) of the professionals, the experience of the professionals, and the availability of these professionals. The proposed individuals are tenured individuals within the firm and will be available to serve the State throughout the four (4) year contract period.

As demonstrated throughout this proposal, the proposed team has conducted numerous small, medium and large-scale forensic investigations, for state agencies and government organizations throughout the United States. The proposed engagement team's national expertise, combined with extensive forensic accounting expertise with adult protective services and financial exploitation of vulnerable individuals, reflects that no other firm can match our level of forensic accounting and Adult Protective Services expertise.

The CRI team will be led by the engagement partner, Ben Kincaid, who will assume overall responsibility for this contract and serve as the contract manager. Each of the proposed key team members have five or more years of experience providing similar services to state agencies and/or local governments throughout the United States and has the applicable forensic credentials or specialized forensic investigation experience. Key team members also serve on the boards and committees of the various professional organizations that issue these forensic credentials.

Below is an overview of the key engagement partners, managers and staff on the proposed team (Figure 1). Formal resumes for each professional are included in the appendix of this proposal, as well as copies of the related degrees and certifications. CRI has the capabilities and resources to add additional highly qualified team members to this contract if necessary. Each proposed team member receives a wide variety of annual continuing education, and each proposed team member is in compliance with both the internal and external continuing education requirements. These continuing education courses include governmental auditing topics as well as forensic accounting topics.

Figure 1

PROPOSED PERSONNEL/MANAGEMENT APPROACH

Forensic Engagement Team

As previously indicated, the proposed team solely provides forensic accounting services. As such, the proposed engagement team has significant experience in creating forensic accounting documentation for use in legal proceedings. Additionally, various members of the proposed team have significant experience providing deposition testimony and expert witness testimony in courts throughout the United States. As indicated below, each team member meets the education and certification requirements set forth within the Request for Proposals and will maintain these licenses throughout the contract period. No team member has had any licenses associated with forensic accounting cases and/or legal proceedings suspended.

Ben Kincaid, Engagement Partner

Bachelor's Degree in Accounting and Finance

Certified Public Accountant

Certified Fraud Examiner

Certified Valuation Analyst

Certified in Financial Forensics

• 13+ years of forensic accounting experience

• Provided deposition and expert witness testimony

40+ times

• Serves as the guardian forensic investigator for the

Maryland Judiciary and is appointed by various Maryland courts to investigate financial activities of guardianships

• Member of the AICPA's Forensic and Litigation Services

Committee

• Chair of the AICPA's Fraud Task Force

• Reports directly to the State and Nebraska HHS

Ben Kincaid will serve as the engagement partner and contract manager for the engagement. He will serve as the primary contact and expert for the State, conduct interviews, provide expert testimony as requested, and oversee all staff assigned to the engagement.

Brent Sparkman, Partner

Bachelor's Degree in Accounting and Finance

Certified Public Accountant

Certified in Financial Forensics

Certified Information Technology Professional

• 27+ years of public accounting and forensic accounting experience

• Served on the State of Florida's Board of Accountancy

• Significant experience with investigating white-collar crime, fraud and embezzlement

• Board Member of the Tallahassee Chapter of the

Information Systems Audit and Control Association

Brent Sparkman will serve as the Quality Assurance Partner for the engagement. As the quality assurance partner, Brent will ensure that the services provided to the State are consistent, accurate and reliable.

Donna Melillo, Senior Manager

Bachelor's Degree in Accounting

Bachelor's Degree in Business Education

Certified Public Accountant

Certified Fraud Examiner

Certified in Financial Forensics

• 8+ years of accounting and forensic investigation experience

• Provided expert witness testimony

• Member of the AICPA's CFF Credential Committee

• Co-Chair of the CFF Value Proposition Task Force

• Member of the AICPA's Forensic and Valuation Services

Conference Planning Committee

• Member of the FICPA's Valuation, Forensic Accounting and Litigation Services Knowledge Resource Group

• Treasurer of the Northwest Florida Chapter of the

Association of Certified Fraud Examiners

• Reports directly to Engagement Partner, Ben Kincaid

Donna Melillo will serve as the Lead Forensic Manager for the engagement. She will oversee and materially participate in the investigation process and ensure that the related reports are provided to the State within the requested timeframes.

SUMMARY OF BIDDER'S CORPORATE EXPERIENCE

Brian Manuel, Senior Manager

Bachelor's Degree in Accounting

Master's Degree in Accounting

Certified Public Accountant

Certified Fraud Examiner

• 15+ years of public accounting and forensic accounting experience

• Former Board Member of the Florida Institute of Certified Public

Accountants

• President of the Tallahassee Chapter of the Association of Certified

Fraud Examiners

• Chair of the Board of Directors of 2-1-1 Big Bend, Inc., a community services information and crisis hotline.

• Reports directly to Engagement Partner Ben Kincaid

Brian Manuel will serve as a Senior Manager for the engagement. He will assist in overseeing the investigation process.

Mikayle Gibson, Supervising Senior Associate

Bachelor's Degree in Accounting

Certified Fraud Examiner

• 5+ years of public accounting and forensic investigation experience

• Routinely performs asset tracing and other investigative tasks for complex divorce litigation matters

• Mikayle is not currently a licensed Certified Public Accountant but is actively preparing to sit for the CPA exams.

• Reports directly to Forensic Manager Donna Melillo and

Engagement Partner Ben Kincaid

Mikayle Gibson will serve as a Senior Staff Investigator for the engagement. As senior staff investigator, Mikayle will perform various asset tracing procedures, determine the sources/uses of funds, and identify suspicious financial activity and/or misuse of funds.

Kathy Belt, Accountant

• 11+ years of experience providing high-level administrative support to accounting professionals

• 14 years of experience in local and state law enforcement as a dispatcher, supervisor and 911 operator

• Kathy is not a Certified Public Accountant. As a member of our paraprofessional staff, Kathy is an integral part of our engagement team, as she coordinates meetings and interviews, as well as manages the intake and organization of large volumes of records.

She also routinely assists with data preparation and entry.

• Reports directly to Forensic Manager Donna Melillo and

Engagement Partner Ben Kincaid

Kathy Belt will serve as a Paraprofessional and Document Manager for the engagement. She will coordinate meetings and interviews, manage the documentation provided by the State, and provide data entry assistance.

Subcontractors

CRI will not subcontract any investigatory or forensic accounting services as part of our performance of a resulting contract with the State. CRI has sufficient in-house resources to add to the proposed engagement team if needed.

TECHNICAL RESPONSE

Understanding of the Project Case Analysis Requirements

Project Description

Project Overview, Environment and Case Analysis Requirements

CRI understands that the State of Nebraska Department of Health and Human Services is seeking a vendor to provide investigatory and forensic accounting services to assist the State with investigations of financial fraud and exploitation cases.

These services are necessary to address the safety of vulnerable adults who are at risk of harm due to the presence or threat of abuse, neglect, self-neglect, and particularly financial exploitation. By partnering with Nebraska HHS, CRI can greatly assist with the financial fraud and exploitation investigations, as we have proven success in collaborating with state agencies and law enforcement in forensic investigations and have a deep bench of subject matter experts available to meet the State's need for forensic accounting services. CRI also has provided these same forensic investigation services, including expert witness services, in matters involving the financial exploitation of vulnerable adults in both criminal and civil settings.

CRI understands that the services to be provided for Nebraska HHS include investigating incidents of financial fraud and exploitation to assist HHS in determining whether the allegation of financial fraud and exploitation is substantiated. Additionally, CRI will be responsible for developing reports to be submitted to law enforcement and state/county attorneys for the purpose of criminal charges and/or prosecution. These services will be provided in conjunction with the Nebraska Adult Protective Services

(APS) Program for the purpose of Health Information Portability and Accountability Act (HIPAA) compliance.

Scope of Work

When a case is identified that involves possible financial fraud and/or exploitation, HHS will notify CRI and provide access to the relevant documents and/or records. We will work closely with the Nebraska APS program's Case Workers, Supervisors and/or

Program Specialist to obtain the necessary documentation to provide the requested investigatory and forensic accounting services for each assigned case. We understand that documentation will be provided within ten (10) business days of case notification, with the below case analysis requirements to be developed and implemented by CRI within thirty (30) business days.

These requirements will be completed in the below phases:

Phase 1: Case Intake and Initial Inspection

• Inspect each APS case assigned for suspected fraud and financial exploitation.

• Scan the provided documentation gathered as evidence to obtain an understanding of the facts and allegations.

• Identify public and third-party financial records needed to perform the investigation and communicate with the appropriate

HHS personnel to obtain the needed information.

• Provide a listing of tasks to be completed by CPA and non-CPA personnel. All investigation oversight, review, determination and testimony will be conducted by a licensed CPA.

Phase 2: Investigation and Fieldwork

• Convert the provided financial data for financial investigative purposes.

• Identify all assets of the involved vulnerable adult.

• Conduct income/asset tracing, determine sources/uses of funds, and identify irregularities, misconduct, suspicious financial activity and/or misuse of the vulnerable adult's funds. Analyze and quantify financial misrepresentations, omissions and fraudulent activity.

• Conduct interviews with APS investigators and/or law enforcement when necessary.

• Facilitate interactions with law enforcement and regulatory authorities as appropriate.

• Collect, digitize, and summarize investigation documents into a data collection format, including demographic information and any other data relevant to the investigation. This information will be sortable and can be queried to extract data.

• Provide consultation to APS personnel as needed or requested.

Phase 3: Reporting and Expert Testimony

• Provide HHS with a detailed breakdown of the related financial records/assets.

• Present data in usable reports, utilizing clear visible structure with charts and graphs.

• Prepare evidentiary exhibits for legal proceedings.

• Provide a written report of the expert's findings to HHS prior to release and prior to providing expert testimony to ensure that the anticipated analysis and/or testimony has appropriate basis in fact and is both relevant and reliable.

• Analyze, quantify, and provide testimony about financial misrepresentations, omissions and fraud, as needed in court proceedings and provide expert witness testimony in civil and criminal proceedings as needed.

Reporting Requirements

Reporting Requirements, Confidentiality and Secure Document Transfer

Case Reporting

CRI understands that each case assigned by Nebraska HHS should be completed within thirty (30) business days of receipt. This investigation period is to begin when the final records are provided to CRI. Should issues or concerns arise that were not previously identified, CRI will notify HHS to discuss whether additional steps need to be taken in the investigation or if additional time or documentation is needed to provide the investigatory and forensic accounting services. Any extension provided will include written approval from HHS. CRI understands the importance of this timeline and will make every effort to ensure the investigation is completed within the thirty (30) business day deadline, as we understand that the APS Investigation of alleged financial exploitation is due ninety (90) days from the date the report was accepted for investigation with limited exceptions.

Monthly and Quarterly Reporting

• CRI will provide a summary of all assigned cases including findings and recommendations by the 10th calendar day of each month.

• By the 15th calendar day of each quarterly month, CRI will provide reports to HHS that include the following:

• All cases assigned, including the current status of each investigation;

• Fiscal reports and a supplemental narrative for each active case;

• Any findings of fraud including theft, financial statement fraud,…