Eide Baily, LLP Posting.pdf

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November 6, 2025

Proposal for Investigatory and Forensic Accounting Services

STATE OF NEBRASKA

DEPARTMENT OF HEALTH AND

HUMAN SERVICES

Solicitation Number: 123350 O3

Submitted By:

Eide Bailly LLP

Brett Johnson, CPA/CFF, CFE, CFI Fraud & Forensic Advisory Partner

Doug Cash, MBA, CFE, CFI, CFCI, CECFE Fraud & Forensic Advisory Senior Manager

Corporate Overview and Technical Response

STATE OF NEBRASKA DEPARTMENT OF HEALTH AND HUMAN SERVICES

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TABLE OF CONTENTS

Executive Summary

Corporate Overview

Bidder Identification and Information

Financial Statements

Change of Ownership

Office Location

Relationship with the State

Bidder’s Employee Relations to the State

Contract Performance

Summary of Bidder’s Corporate Experience

Summary of Bidder’s Proposed Personnel and Management Approach

Technical Response

Detailed Project Work Plan

The Right Choice for the State of DHHS

Appendix A: Team Profiles

Appendix B: License Information

Appendix C: Sample Report

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Executive Summary

WE WANT TO WORK WITH YOU

Thank you for giving Eide Bailly the opportunity to propose on contractual services to provide investigatory and forensic accounting services for the State of Nebraska (State) Department of Health and Human Services (DHHS), Division of Children and Family Services (CFS), Adult Protective Services (APS). Our Fraud & Forensic Advisory Team has conducted numerous financial exploitation investigations over the last two decades and offers broad and deep experience working with state and local agencies. The following highlights a few of the reasons we are the best candidate for this contract:

Extensive Financial Exploitation Investigative Experience: We have been providing forensic accounting services to numerous government agencies for financial exploitation investigative purposes for over 20 years. We have actively investigated complex financial exploitations similar to your needs and our references can speak about their Eide Bailly experience. We understand how we can add value through leveraging our deep financial exploitation investigative experience and access to cutting edge technologies can provide an immediate impact and add value to your investigative needs. Our investigative process is court-proven and our comprehensive reports inclusive of a written narrative and workpapers are clear, concise, and actionable.

Refined Processes: Based on our years of experience in providing financial exploitation investigations, we have developed a refined process in collaboration with organizations like yours that require enhanced processes around communication throughout an investigation, identification and collection of financial records, investigative methodologies, and documenting observations that help you easily understand the facts related to the exploitation allegation.

Forensic Accounting Technologies: We have been utilizing forensic accounting technologies to extract financial transaction data from bank and credit card records for the past 20 years. We are highly skilled in leveraging our technology resources to efficiently and effectively extract the financial data needed to aggregate and summarize financial transactions for the purpose identifying questionable financial activity that may be indicative of financial exploitation.

We Want to Work with You: We’ve crafted this proposal with DHHS’ needs in mind and are committed to providing timely, personalized forensic accounting services. Our team will take the time to understand your operations and build a strong working relationship with your staff. The following pages outline Eide Bailly’s strengths and the solutions we offer, demonstrating why we are well-suited for this engagement. We would be honored to work with DHHS and welcome the opportunity to discuss any aspect of this proposal further.

Sincerely, Brett Johnson, CPA/CFF, CFE, CFI Fraud & Forensic Advisory Partner

701.239.8673 | bjohnson@eidebailly.com

Doug Cash, CFE, CFI, CFCI, CECFE Fraud & Forensic Advisory Senior Manager

303.586.8504 | dcash@eidebailly.com

By leveraging technology, we ensure an efficient investigation, however we also rely on our professional experience and hands-on approach to consulting on each investigation with our clients, ensuring clarity related to the allegations of exploitation. This communicative approach, as well as the quality deliverables for each investigation, sets us apart from other providers.

mailto:bjohnson@eidebailly.com mailto:dcash@eidebailly.com

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Corporate Overview

BIDDER IDENTIFICATION AND INFORMATION

With offices throughout 17 states, Eide Bailly LLP does not have a traditional home office or headquarters; our leadership is spread throughout the firm.

However, we are domiciled in Minnesota as a limited liability partnership.

Eide Bailly LLP U.S. Bancorp Center

800 Nicollet Mall, Ste. 1300 | Minneapolis, MN 55402-7033

Your experience will be different than working with other CPA firms because we offer knowledge and skills backed by more than 100 years of service. Originally founded in 1917, we have grown with our clients to become a top 20 CPA firm in the nation with offices across 17 states including in Omaha, Nebraska. Our professionals deliver industry and subject matter expertise resourcefully, ensuring we’re providing guidance that directly reflects your needs.

Our certified public accountants and business advisors deliver industry and subject matter expertise resourcefully, ensuring that we’re providing clients across the nation with guidance that reflects their needs.

FINANCIAL STATEMENTS

Eide Bailly is financially stable and will be able to finance the project as described in the proposal with our current resources. As a partnership, we do not have audited financial statements, and it is the firm’s policy not to disclose financial statements or tax returns of the firm. As of our most recent report, Eide Bailly (DUNS: 09-709-8065) has a Dun & Bradstreet rating of 1R4; you can request a full report from Dun & Bradstreet for financial information.

We continue to grow substantially, including adding locations in Illinois, Ohio, California, Washington and Nebraska. Over the last three years, Eide Bailly’s net fees have grown from $521,000,000 to $705,000,000. This growth indicates the value we bring to our clients through our industry focused professionals and services.

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We have included a letter from our financial institution verifying our firm’s financial stability below.

mailto:skegley@bell.bank

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CHANGE OF OWNERSHIP

There are no anticipated changes in ownership or control of the firm during the 12 months following the proposal due date. We will notify the State of any change of ownership.

OFFICE LOCATION

You will work with a specialized service team that will meet your needs, along with providing impactful conversations and forensic accounting best practices for financial exploitation investigations. Our forensic accounting practice operates as one firmwide team as we pool the best professional resources throughout all our offices for providing financial exploitation investigations. This strategy allows us to focus specifically on your needs resulting in greater efficiency and effectiveness during our financial exploitation investigations.

Eide Bailly’s local office is at 18081 Burt Street, Ste. 200 in Omaha, Nebraska 68022-4722. Although we anticipate leveraging EB Bridge, our secure client portal, to receive and send financial records, this office can be used to physically deliver financial records, if deemed necessary.

Your Engagement Lead, Doug Cash, is located in our Denver, Colorado office:

Eide Bailly LLP | 7001 E. Belleview Ave., Ste. 700 | Denver, CO 80237-2733

RELATIONSHIP WITH THE STATE

Professionals from our Omaha, Nebraska office have compiled Nebraska Cost Allocation Reports – Cash Basis for the Nebraska Department of Health and Human Services through contract number 95116-04.

In addition, our insurance regulatory practice has provided services through multiple contracts with the State of Nebraska’s Department of Insurance over the past several years, but as of January 2023 our regulatory insurance practice, who performed these services, transitioned to the Indianapolis-based insurance regulatory consulting firm, Noble Consulting Services Inc. and is no longer part of Eide Bailly.

BIDDER’S EMPLOYEE RELATIONS TO THE STATE

No such relationships exist between the proposed engagement team and the State. We have the experience and capacity to perform the requested forensic accounting services. We do not plan, nor do we have the need to subcontract any aspects of this contract to other firms.

CONTRACT PERFORMANCE

Failure to complete a contract can happen for a variety of reasons, often confidential for the client. It is the policy of the firm not to discuss these matters, or any client-related matters, outside of the firm. It is the firm’s opinion that none of these activities have a material impact to the firm or in the performance of these services.

Litigation/Disciplinary Actions: The firm and its partners, as well as our clients, may periodically be the subject of investigations, formal or informal inquiries, or requests for information from a variety of regulatory agencies.

It is the policy of the firm not to discuss these matters, or any client-related matters, outside of the firm. It is the firm’s opinion that none of these activities have a material impact to the firm.

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SUMMARY OF BIDDER’S CORPORATE EXPERIENCE

EXPERIENCE TO MEET YOUR NEEDS

Financial Exploitation Investigation and Training Experience When questionable financial exploitation activity is suspected, our team can help identify, quantify, and summarize the facts in a clear and concise manner. Our professionals have been called upon by various APS investigative units to assist them with financial exploitation investigations. Our services have included providing forensic accounting training, assisting with financial exploitation investigations, preparing comprehensive investigative reports and providing courtroom testimony.

Fraud & Forensic Advisory Experience Our forensic accountants are experienced in assisting with civil and/or criminal litigation support related to allegations of financial exploitation. The forensic accounting methodologies and technology used by our team of professional’s help get to the facts of these situations and are court proven. Our depth of experience makes us the ideal provider of choice when it comes to aiding DHHS with forensic accounting for complex financial exploitation cases. We understand the urgency of resolving these types of matters and take pride in delivering a quality work product in an efficient and timely manner.

Our team of dedicated forensic accounting professionals have performed countless financial exploitations. Based on your needs, we have the professionals, experience and access to the forensic accounting technologies needed to complete this contract efficiently and effectively.

Key Personnel We have over 20 dedicated forensic accounting professionals with experience and access to forensic accounting technologies to complete each financial exploitation case in a sound and timely matter. Our forensic accounting team hold the following noteworthy education and credentials:

• Certified Public Accountant (CPA) • Certified Forensic Interviewer (CFI)

• Certified in Financial Forensics (CFF) • Certified Financial Crimes Investigator (CFCI)

• Certified Fraud Examiner (CFE)

• Masters in Economic Crime and Fraud

Management

• Certified Cryptocurrency Expert (CCE)

• Master Analyst in Financial Forensics (MAFF)

In addition to these credentials, the engagement team includes a retired law enforcement officer who served as a detective and investigated numerous criminal fraud matters. Overall, our forensic accounting team is well versed in conducting financial investigations to resolve allegations of financial exploitation.

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PROJECT SUMMARIES

As a top 20 CPA firm, we’ve built our business on relationships and believe our clients to be the best critics of our service. The following are current and former clients can speak to our ability to investigate allegations of financial exploitations and their Eide Bailly experience.

UT Health and Texas Department of Family & Protective Services

Contact Jason Burnett, PhD, Assistant Professor and Co-Director of the Texas Elder Abuse & Mistreatment Institute (TEAM), UTHealth Angela Medina, APS Director of Policy and Performance, Texas DFPS

Numbers/Email

713.500.3845 and jason.burnett@uth.tmc.edu

512.629.6523 and angela.medina@dfps.texas.gov

Time Period 2020 through 2024

Scheduled Completion End of 2024

Actual Completion 2024

Original Budget $270,000

Actual Budget Increased to over $880,000 due to additional requests for forensic accounting services.

Bidder’s Responsibilities Provide forensic accounting financial exploitation investigations for complex cases, as well as prepare and provide training to APS personnel to enhance investigative skillsets.

Project Description Building capacity to improve Texas APS financial exploitation investigations and client services

Hennepin County Human Services and Public Health Department

Contact Carmen M. Castaneda, MSW, LICSW

Numbers/Email 612.348.6978 and carmen.castaneda@hennepin.us

Time Period Multiple previous contracts dating back to 2010; Current contract is from April 1, 2022 through March 31, 2026

Scheduled Completion March 31, 2026

Actual Completion March 31, 2026

Original Budget $95,000

Actual Budget $21,640 for current contract ($812,500 over all contracts)

Bidder’s Responsibilities Provide forensic accounting financial exploitation investigations for complex cases as well as prepare and provide training to APS personnel to enhance investigative skillsets.

Project Description Adult protection case review and fraud investigation services.

mailto:jason.burnett@uth.tmc.edu mailto:angela.medina@dfps.texas.gov mailto:carmen.castaneda@hennepin.us

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Utah Department of Health and Human Services, Aging & Adult Services

Contact Traci Lee, Program Administrator

Numbers/Email 385.293.0942 and tracilee@utah.gov

Time Period July 13, 2020 through June 30, 2025

Scheduled Completion June 30, 2025

Actual Completion June 30, 2025

Original Budget $395,000

Actual Budget Approximately $444,700

Bidder’s Responsibilities

Provide forensic accounting financial exploitation investigations for complex cases.

Project Description Adult Protective Services Financial Exploitation Investigations

In addition to these client references specific to conducting financial exploitation investigations, we have and/or currently are under contract providing similar services to the following government agencies:

• State of Nevada

• State of North Dakota

• Washington County, Minnesota

• Dakota County, Minnesota mailto:tracilee@utah.gov

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SUMMARY OF BIDDER’S PROPOSED PERSONNEL AND MANAGEMENT APPROACH

We’ve selected professionals for your service team who are the right fit for your engagement based on their financial exploitation investigation experience. The following is a brief overview of your engagement team, and we’ve included profiles of the leadership team in Appendix A.

Primary Contact and Engagement Senior Manager

Doug Cash, CFE, CFI, CFCI, CECFE | Fraud & Forensic Advisory Engagement Senior Manager Applicable Experience:

• Former (retired) law enforcement.

• 35+ years of overall investigative experience.

• 25+ years of assisting governmental agencies with prevention, detection, and prosecution of fraud related matters, such as internal control consulting, financial exploitation investigations, specialty interviewing, expert witness testimony, internal investigations, as well as employee theft/embezzlement incidents.

• Financial and background investigations.

• Investigative accounting.

• Civil and criminal litigation consulting and expert witness services.

• Forensic interviews.

• National and local presenter of forensic accounting for financial exploitation investigations.

Quality Control and Resource Engagement

Partner

Brett Johnson, CPA, CFF, CFE, CFI | Fraud & Forensic Advisory Engagement Partner Applicable Experience:

• 20+ years.

• Experience performing forensic accounting work for numerous government entities including financial exploitation matters.

• Financial investigations and money tracing.

• Fraud prevention consulting.

• Crypto asset investigations.

• Civil and criminal litigation consulting and expert witness services.

• Forensic interviews.

Consulting Principal

Jeremy Bendewald, CFE, CFI | Fraud & Forensic Advisory Consulting Principal Applicable Experience:

• 23+ years.

• Financial and background investigations.

• Investigative accounting for various industries including government.

• Data mining and analysis.

• Civil and criminal litigation consulting and expert witness services.

• Forensic interviews.

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Consulting Partner

Jason Olson, CPA, CFF, CFE, CFI | Fraud & Forensic Advisory Consulting Partner Applicable Experience:

• 23+ years.

• Financial and background investigations.

• Investigative accounting for various industries including government.

• Data mining and analysis.

• Civil and criminal litigation consulting and expert witness services.

• Forensic interviews.

• National and local presenter of forensic accounting for financial exploitation investigations.

Consulting Principal

Eric Hansen, CFE, CFCI, CFI | Fraud & Forensic Advisory Consulting Partner Applicable Experience:

• 15+ years.

• Financial investigations

• Investigative accounting

• Civil and criminal litigation consulting and expert witness services

• Forensic interviews

• Fraud prevention services

Lead Engagement

Manager

Christopher Baxter, CFE, CPII | Fraud & Forensic Advisory Manager Applicable Experience:

• 9+ years.

• Assists government agencies with internal control consulting, financial exploitation investigations, and employee theft/embezzlement incidents.

• Financial and background investigations.

• Investigative accounting.

• Civil and criminal litigation consulting and expert witness services.

• Forensic interviews.

• Provides forensic accounting services for clients in various industries.

• National and local presenter of forensic accounting for financial exploitation investigations.

Engagement Supporting Manager

Chase Davis, CFE | Fraud & Forensic Advisory Manager Applicable Experience

• 7+ years.

• Financial investigations.

• Investigative accounting for various industries.

• Internal Controls.

• Government accounting experience.

• Cryptocurrency tracing.

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Forensic Senior Associate

Noah Lilien, CPA | Fraud & Forensic Advisory Senior Associate Applicable Experience:

• 9+ years of forensic accounting experience (3+ with Eide Bailly)

• Financial investigations

• Investigative accounting

• Civil and criminal litigation consulting

Forensic Senior Associate

Anuj Parmar |Forensic Senior Associate Applicable Experience:

• 2+ years

• Data analysis

• Financial exploitation investigations

• Financial investigations

• Investigative accounting

Forensic Senior Associate

Swati Sood | Forensic Senior Associate Applicable Experience:

• 3+ years

• Data analysis

• Financial exploitation investigations

• Financial investigations

• Investigative accounting

Forensic Associate

Jacob Stich | Forensic Associate

• 4+ years of experience (1+ years of forensic accounting)

• Data analysis

• Financial exploitation investigations

• Financial investigations

• Investigative accounting

Forensic Associate

Megan Bowar | Forensic Associate

• 13+ years of experience

• Data analysis

• Financial exploitation investigations

• Financial investigations

• Investigative accounting

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Organizational Chart

• Doug Cash will lead the engagement team and serve as the Engagement Senior Manager. Doug will also serve as your primary contact for day-to-day administrative and contact needs.

• Brett Johnson as the Quality Control and Resource Engagement Partner.

• Jeremy Bendewald, Jason Olson and Eric Hansen will serve as Consulting Partners and will assist as deemed necessary.

• Chris Baxter will serve as the Lead Engagement Manager.

• Chase Davis will serve as the Supporting Manager.

• Noah Lilien, Jacob Stich, Megan Bowar, Anuj Parmar and Swati Sood will serve as Associates and Senior Associates.

These professionals bring strong credentials and a desire to work with DHHS. Doug Cash will serve as your primary contact for your day-to-day administrative and contact needs. Additional dedicated forensic accounting staff resources will support the service team.

DHHS ENGAGEMENT TEAM

Doug Cash Engagement Lead

Brett Johnson Quality Control and

Resource Partner

Chris Baxter Engagement Manager

Additional Associates (as needed)

Anuj Parmar Senior Associate

Chase Davis Supporting Manager

Jeremy Bendewald, Jason Olson, Eric Hansen

Consulting Partners/Principals

Swati Sood Senior Associate

Noah Lilien Senior Associate

Jacob Stich Associate

Megan Bowar Associate

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Technical Response Our forensic accounting approach “finds the facts” through an iterative and collaborative process with you on each financial exploitation case. The following graph illustrates our approach:

Forensic Accounting Technologies We work with our clients to obtain data and financial data from various financial records, such as bank and credit card statements, to conduct our analyses. We have tools available to extract financial data so it can be analyzed in a database for the purpose of creating a more efficient and effective forensic financial exploitation investigation. We leverage our forensic accounting data extraction tools to quickly extract relevant financial information for the purpose of identifying, quantifying, and summarizing the facts regarding financial activity.

Evaluate Relationship

Between Information and

Predication or Concerns

Background / Case Facts

Evaluate Concerns

Review Financial Records and

Other Documents

Gain Knowledge of Process/Other

Information

Analyze and Interpret Data

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DETAILED PROJECT WORK PLAN

Our forensic accounting approach is designed to collaborate with DHHS to achieve its financial exploitation investigative objectives with the facts. We can customize our approach to best use our collective resources. The following graph illustrates our typical forensic accounting financial exploitation approach:

We understand DHHS’ forensic accounting needs for resolving financial exploitation allegations. Our forensic accounting approach is designed to collaborate with DHHS to achieve its objectives with the facts as it relates to the financial exploitation concerns. We understand the scopes will be defined on a case-by-case basis and we’ll work with you to perform the appropriate forensic accounting procedures to complete each case in a timely manner.

Following is a sample of our typical work plan for a financial exploitation case assuming all financial records are received and provided to us before we render services.

Phase Major Task Duration Milestones Estimated

Hours

Planning - Information Gathering

1 week Forensic planning and discussions with APS to gain an understanding of financial exploitation concerns.

4-6

2 Analysis & Reporting 2-3 weeks Procedures completed and findings discussed verbally.

10-14

Final Report - Review & Delivery

1 week Final report completed. 6-8

TOTALS: 4 Weeks

20-28 Hours

Oftentimes we identify additional financial records needed to complete an investigation. We will work with you to discuss these additional records needed and why the records are of importance to the case. We understand that the identification of additional records needed may cause an investigation to be delayed.

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Actionable Forensic Accounting Reports We believe what separates us from other forensic accountants who provide financial exploitation investigations is not only our passionate professionals, but the comprehensiveness of our investigative process which is demonstrated throughout our deliverables. Appendix C is a redacted, sample financial exploitation forensic accounting report (excluding workpapers) for your review. This sample report is confidential and should be treated as such and is only being provided to assist with the proposal decision process.

Forensic Accounting Training We believe in providing training to make investigative processes as efficient and effective as possible. If selected as your provider of choice, we will want to gain a thorough understanding of your current investigative processes. Once we gain an understanding of your current processes, we will commit to complimentary annual training on best practices from a forensic accounting perspective which will assist your investigators with enhancing their technical investigative skills.

Crypto Asset Tracing and Blockchain Forensics The use of crypto assets and blockchain technology has become increasingly prevalent. In cases of financial exploitation, it is not uncommon for individuals to convert traditional funds into crypto assets as a means of obscuring ownership and movement through blockchain mechanisms. Although blockchain technology can appear complex, our forensic team is equipped with the specialized knowledge, training, and experience necessary to trace crypto assets effectively. This capability enables us to uncover hidden financial activity and support investigations with precision. We believe this expertise distinguishes our firm from others that may not proactively address the evolving methods individuals use to conceal financial misconduct through blockchain technologies.

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The Right Choice for the State of DHHS

BUILDING A SUCCESSFUL RELATIONSHIP

To us, work is not just work; we see it as a chance to help you resolve allegations of financial exploitation affecting those that cannot help themselves. After thoughtfully reviewing your needs, we think we are the best fit for this opportunity based on our extensive forensic accounting financial exploitation investigative experience.

If you have questions or would like additional information, do not hesitate to contact us. We want to make sure you have everything you need to make your decision.

701.239.8673 bjohnson@eidebailly.com

Doug Cash, CFE, CFI, CFCI, CECFE Fraud & Forensic Advisory Senior Manager

303.586.8504 dcash@eidebailly.com

We Want to Work with You We’re driven to help clients take on the now and the next with inspired ideas, solutions, and results. We look forward to working with you.

mailto:bjohnson@eidebailly.com mailto:dcash@eidebailly.com

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Appendix A: Team Profiles

DOUG CASH, CFE, CFI, CFCI, CECFE

INSPIRATION: A very rewarding aspect of working in the fraud & forensic advisory services division is helping governmental organizations revolve allegations of misconduct and/or misuse of tax payer funds and helping hold individuals accountable for their actions.

This assistance can also involve appearing in court as an expert witness when the matter calls for it. I also enjoy assisting governmental organizations with preventing fraud from taking place as well as providing suggestions on how to improve their internal controls. I work to help organizations understand things either did take place, or they didn't.

303.586.8504 | dcash@eidebailly.com

Doug is a retired law enforcement officer who specializes in dealing with white collar crime related matters. He investigates fraud and helps clients prevent future problems while finding justice for past issues.

When you work with Doug, you can expect a uniquely qualified partner who can help you crack down on white collar crime and find solutions to fraud while preventing more problems in the future. His professional experience and previous role as a law enforcement officer means he's ready to work with you, whatever the issue.

When he's not helping clients, you'll probably find Doug spending time with his family, traveling or trying to catch a fish as often as possible. Who can resist all the wonderful scenery and fishing opportunities in Colorado? Doug can't!

Client Work Provides forensic accounting services for clients, and has specific knowledge of fraudulent and criminal activities.

Served as lead investigator in various types of fraud-related investigations, including embezzlement, money laundering, identity theft, financial exploitation of vulnerable adults, Ponzi and Pyramid schemes as well as theft by misrepresentation.

Documented and qualified fraud losses, and assisted with civil and criminal proceedings for clients.

Assisted clients with insurance claims involving fraud losses.

Retired detective with decades of law enforcement experience and an emphasis in white collar crime. Former special agent with Arizona's Department of Insurance Fraud Unit, as well as a financial investigator for JP Morgan Chase bank.

Memberships Association of Certified Fraud Examiners

International Association of Financial Crimes Investigators

Interviewers

National Association of Bunco Investigators

Designation/Licensures Certified Fraud Examiner

Certified Forensic Interviewer

Certified Financial Crimes Investigator

Certified Economic Crime Forensic Examiner

Education Master of Business Administration - University of Phoenix, AZ

Master of Science Administration, Justice and Security - University of Phoenix, AZ

Community Former Board Member, Colorado Organized Retail Crime Alliance

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BRETT A. JOHNSON, CPA/CFF, CFE, CFI

Fraud & Forensic Advisory Partner

INSPIRATION: Fraud isn't always black and white. I'm motivated to help our clients uncover the facts in sensitive and challenging situations.

701.239.8673 | bjohnson@eidebailly.com

Brett provides clients with peace of mind by offering fraud detection, investigation, and prevention consulting services. He has extensive experience tracing, documenting, and identifying employee fraud schemes in all industries, and has provided expert testimony in federal, state, and tribal court systems. Brett also serves as an internal control consultant to help strengthen controls over assets.

Additionally, he leads our forensic services team in cryptocurrency tracing investigations and blockchain forensics.

Brett works hard to make sure clients understand the process so there are no surprises. Keeping communication open and frequent, he shares information and prioritizes every deadline. Brett ensures his clients feel confident that he's doing everything he can to help them.

Outside of work, Brett enjoys staying active, traveling, and spending time with his wife and two children. Like many Midwesterners, he also appreciates quality time at the lakes.

Client Work Conducts and oversees financial investigations regarding allegations of fraud, waste and abuse in a variety of industries including financial institutions, healthcare, government, oil and gas, construction and cooperatives.

Provides fraud prevention consulting to clients in all industries through internal control examination and conducting fraud risk assessments.

Provides expert witness testimony for civil and criminal proceedings.

Conducts tracing of crypto assets and blockchain forensics.

Memberships North Dakota Society of Certified Public Accountants

American Institute of Certified Public Accountants

Interviewers

Certified Public Accountant

Certified in Financial Forensics

Bachelor of Science, Accounting and Fraud Examination - North Dakota State University, Fargo

Junior Achievement, Volunteer

Fargo Moorhead West Fargo Chamber Leadership Program, Graduate

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JEREMY G. BENDEWALD, CFE, CFI

Principal/Fraud & Forensic Advisory Practice Leader

INSPIRATION: As a forensic accountant, the most rewarding aspect of my professional career is identifying and uncovering the facts when organizations and individuals are impacted by financial events, whether through concerns of fraud or other damaging events.

701.239.8513 | jbendewald@eidebailly.com

Jeremy oversees forensic accounting examinations including financial fraud schemes, tracing of assets, financial motivation to commit crimes and other accountings for use in courts of law. Jeremy also assists clients with insurance claim, civil and/or criminal litigation support matters. Proactively, Jeremy works with clients to improve internal controls, business fraud risk mitigation and provides recommendations to reduce the risk of fraud.

Jeremy is a Certified Fraud Examiner and a Certified Forensic Interviewer. He is thoughtful in his care and assessment of matters discussed with him. He endeavors to understand the situation and the client impact knowing each situation is unique and demands thoughtful understanding and analyses. Jeremy prides himself in being very accessible and reachable, insisting that each client has the opportunity to plan and discuss the approach and details.

When not in the office or working onsite with a client, Jeremy spends time with his wife and two kids. They all love to spend time at the lake, fishing, boating and swimming in the summer and ice fishing and snowmobiling during the long winters.

Client Work Oversees detection and investigation matters of financial improprieties affecting businesses, individuals, and other organizations within all industries for the purpose of determining the facts and documenting the related loss, if any, for insurance, civil and/or criminal purposes.

Provides expert witness testimony for civil and criminal proceedings in matters where allegations of financial improprieties have been made.

Conducts internal control assessments for asset theft controls and recommendations.

Memberships Association of Certified Fraud Examiners

International Association of Interviewers

American Institute of Certified Public Accountants

Designation/Licensures Certified Fraud Examiner

Certified Forensic Interviewer

Private Investigator

Education Master of Business Administration, Fraud Management and Economic Crime - Utica College, Utica, NY

Bachelor of Science, Accounting with Forensic Accounting emphasis - North Dakota State University, Fargo, ND

Wicklander Zulawski method of conducting interviews and interrogation.

Community Joint Committee on Attorney Standards, Subcommittee Member, North Dakota tel:7012398513 mailto:jbendewald@eidebailly.com

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JASON W. OLSON, CPA, CFF, CFE, CFI

Fraud & Forensic Advisory Partner

INSPIRATION: To me, client service means being there when my clients need me most. The most rewarding aspect of my career is uncovering the facts when concerns of financial improprieties or cyber incidents have been raised.

612.253.6554 | jwolson@eidebailly.com

As a Fraud & Forensic Advisory partner, Jason oversees proactive and reactive forensic accounting and digital forensic engagements. He spends the majority of his time assisting clients who are dealing with a financial or cyber incident. Jason often works closely with clients for internal investigative, insurance claim, civil and/or criminal litigation purposes.

With such well-rounded experience, Jason often gets called in to provide litigation support for civil and criminal proceedings when concerns of fraud are involved.

Jason is a CPA, a CFE, and has advanced training in interviews and interrogation, so when you're working with Jason you know you're getting a true professional with the ideal combination of forensic investigative experience and accounting knowledge. He will dig deep into your challenges to help you prevent, detect, or investigate allegations of fraud.

When he's not in the office working on a client project, you'll find Jason spending his free time with his wife and kids. They love to get out and get moving, whether it's snowmobiling or just running around outside getting some exercise. Jason is also a fan of the NFL, although he won't admit any allegiance to a specific team ... a smart move in Minnesota.

Client Work Conducts examinations of internal controls to identify weaknesses in asset safeguards for organizations in various industries, including financial institutions, auto dealerships, nonprofits, government agencies and cooperatives.

Oversees investigations of financial improprieties affecting individuals, estates, and organizations for the purpose of uncovering the truth and documenting the related loss, if any, for insurance, civil and/or criminal purposes.

Provides expert witness testimony for civil and criminal proceedings in matters where allegations of financial improprieties have been made.

Oversees investigations of cyber incidents affecting organizations of all sizes.

Memberships American Institute of Certified Public Accountants

State of Minnesota Board of Accountancy

Certified Public Accountant

Certified in Financial Forensics

Bachelor of Science, Accounting with Forensic Accounting emphasis - North Dakota State University, Fargo

Masters of Business Administration, Fraud Management and Economic Crime - Utica College, N.Y.

Hennepin County 4th District Ethics Committee, Former Volunteer Investigator

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ERIC L. HANSEN, CFE, CFCI, CFI

Principal

INSPIRATION: I really enjoy being able to answer questions from our clients and provide solutions to their unique challenges, especially when they are going through difficult situations that involve litigation, embezzlement/financial discrepancies or fraud prevention measures.

605.367.6757 | ehansen@eidebailly.com

Eric provides forensic and investigative accounting services on complex financial transactions in order to help clients understand the details of those transactions. He specializes in fraud detection, investigation and prevention consulting services and tailors his services to clients' specific needs. He is a Certified Fraud Examiner, Certified Financial Crimes Investigator, Certified Forensic Interviewer and former Certified Law Enforcement Officer. Eric’s vast experience in working with a variety of organizations and industries combined with his extensive fraud knowledge position him to be an ideal expert witness. He has testified in numerous civil and criminal cases, providing the Courts with the financial story and testifying with credibility.

Whether it's a small or large engagement, you will be a priority for Eric. He'll answer your questions promptly and work with you to find solutions to your challenges.

Outside of work, Eric enjoys spending time with his special ladies, his wife and two daughters. He also loves getting outside and testing his skills in hunting, camping and all sports.

Client Work

Manages a wide range of forensic accounting engagements, from complex financial cases to fraud prevention consulting.

Investigates client's concerns, from misappropriation of assets to unusual accounting entries, and researches possible solutions for the client.

Provides consulting services to businesses to help them identify their internal controls weaknesses and offers solutions to address these problems.

Utilizes his law enforcement background to serve as a forensic accounting expert witness and testify in civil and criminal proceedings.

Examiners

Heartland Chapter of the Association of Certified Fraud Examiners

International Association of Financial Crimes Investigators

International Association of Interviewers

Designation/Licensures

Certified Fraud Examiner

Certified Financial Crimes Investigator

Certified Forensic Interviewer

Education

Bachelor of Science, Business Administration, Criminal Justice and Fraud Investigation - North Dakota State University, Fargo

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CHRISTOPHER J. BAXTER, CFE, CPII

Fraud & Forensic Advisory Manager

INSPIRATION: As a forensic accountant, we often see our clients after fraud has occurred. The most rewarding aspect of my career is helping our clients uncover the facts and get the answers they are looking for and deserve.

507.304.6925 | cbaxter@eidebailly.com

Chris has several years of experience as a forensic accounting professional and is part of Eide Bailly's Fraud & Forensic Advisory practice. His primary focus is investigating allegations of fraud and financial exploitation of vulnerable adults at the local, state, and national levels. He provides financial investigative services for nonprofits, government entities and private businesses. Chris also provides internal control consulting services focusing on mitigating fraud risks within organizations.

Chris works hard to make sure clients understand the process so there are no surprises. Keeping communication open and frequent, he shares information and prioritizes every deadline. Chris ensures his clients feel confident that he's doing everything he can to help them.

Chris retired from the U.S. Army in 2019, after 24 years of service.

Outside of work, Chris enjoys staying active, traveling, and spending time with his wife and four children.

Client Work Works with several Adult Protective Service agencies throughout the United States to assist them with investigating allegations of fraud and financial exploitation of vulnerable adults.

Performs financial investigations and records detailed documentation of the activities for many clients and within numerous industries.

Conducts analyses of financial data and interprets the data to assist the clients with their various needs and concerns.

Records, traces and documents financial or fraudulent activity to quantify losses for legal purposes.

Examiners

Twin Cities Association of Certified Fraud Examiners

Designation/Licensures Certified Fraud Examiner

Certified PEACE Investigative Interviewer

Education Bachelor of Science, Accounting - Minnesota State University, Mankato, Minnesota

Associates of Arts, Liberal Education - Normandale Community College, Minnesota

VFW, member

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CHASE J. DAVIS, CFE, CCE

Fraud & Forensic Advisory Manager

INSPIRATION: I enjoy helping our clients through their accounting, crypto asset, and fraud concerns. Whether the situation is simple or complex, I strive to help our clients feel at ease and know that their concerns are in good hands.

701.221.8911 | cdavis@eidebailly.com

Chase assists our clients with various forensic accounting matters. He examines financial documents and bank activity to identify and trace possible fraudulent or suspicious activity. He is also active in the crypto-asset realm and helps clients with forensic work involving cryptocurrencies. Chase helps clients with a variety of needs and knows that each case is unique.

When you work with Chase, you can expect him to work hard and effectively. He strives to not just meet expectations, but to exceed them. Chase will utilize his investigative experience to assist the client with the matters at hand and help put them at ease throughout the engagement.

Outside of work, Chase thoroughly enjoys hiking and traveling. Chase also enjoys spending time outside and cooking extravagant foods.

Client Work Investigates suspicious or fraudulent activity for clients and records detailed documentation of the activities; has worked on many types of cases and within numerous industries.

Conducts analyses of financial data and interprets the data to assist the clients with their various needs and concerns.

Records, traces and documents financial or fraudulent activity to quantify losses for legal purposes.

Conducts blockchain forensics and tracing of crypto assets to determine the flow of cryptocurrencies and identify key transactions and addresses.

Examiners

The National Adult Protective Services Association

Association of Certified Anti- Money Laundering Specialists

Designation/Licensures Certified Fraud Examiner

Certified Cryptoasset Anti- Financial Crime Specialist

Cryptocurrency Tracing Certified Examiner

Certified Cryptocurrency Investigator - Advanced Ethereum

Certified Cryptocurrency Expert

Education Bachelor of Science, Criminal Justice - North Dakota State University

Master of Science, Financial Crime and Compliance Management - Utica University

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Appendix B: License Information

Nebraska Secretary of State

Nebraska Board of Accountancy

What inspires you, inspires us. | eidebailly.com

May 23, 2022

VIA EMAIL ONLY

Addressee Department of Human Services Business Address City, State Zip

RE: Forensic Accounting Services – Case No. 12345: Jane Doe

Dear Addressee:

Eide Bailly LLP (hereinafter referred to as “our”, “us” or “we”) was engaged on November 18, 2021, under contract number 12345, to assist Department of Human Services, Aging Services Divisions

(“DHS”) with financial exploitation complaints. This letter reflects the forensic accounting services we provided regarding the referral for Case No. 12345 Jane Doe.

A forensic accounting application was filed on March 17, 2021 regarding alleged financial exploitation of

Jane Doe, née Smith, (“Jane”) by her husband, John Doe (“John”). As part of a potential DHS financial exploitation investigation, financial records for Jane and John were provided to us. We were asked to review and summarize the financial activity within these records.

Based on our examination of the records provided, we identified questionable bank activity totaling

$950,528.03. Additional supporting documentation is needed to determine if additional transactions may be questionable.

This letter reflects the information considered and observations to date. We have also provided a list of additional information to obtain should additional examination need to be conducted for this matter. SAMPLE Appendix C: Sample Report

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I. Information Considered and Scope Limitations

We examined the following records during the engagement:

• Monthly statements for Jane’s Edward Jones investment account ending in number 00001, from

January 1, 2011 through January 31, 2014;

• Monthly statements for Jane’s Edward Jones investment account ending in number 00002, from

January 1, 2011 through August 30, 2013;

• Monthly statements for Jane’s Edward Jones investment (Roth IRA) account ending in number

00003, from January 1, 2011 through January 31, 2014;

• Monthly statements for Jane’s Edward Jones investment (IRA) account ending in number 00004, from January 1, 2011 through February 28, 2014;

• Monthly statements and various canceled check images for Jane’s BBT checking account ending in number 00005, from July 22, 2014 through June 7, 2021;

• Monthly statements for John’s BBT checking account ending in number 00006, from July 2, 2020 through May 21, 2021;

• Monthly statements and various canceled check images for Jane and John’s Arvest checking account ending in number 00007, from December 13, 2016 through December 17, 2018;

• Monthly statements and various canceled check and deposited items images for John’s Gate

City Bank checking account ending in number 00008, from October 23, 2019 through May 31, 2021;

• Monthly statements and single deposit slip image for John’s American Bank Center checking account ending in number 00009, from May 24, 2021 through June 15, 2021;

• Monthly statements and various deposit slip images for John’s American Bank Center checking account ending in number 00010, from November 12, 2019 through January 10, 2021;

• Monthly statements for John’s BBT credit card ending in number 00011, from May 24, 2014 through May 24, 2021;

• Vulnerable Adult Protective Services (VAPS) Forensic Accounting Application dated March 17, 2022;

• Adult Protective Services Intake Report dated May 18, 2021;

• File memorandum regarding “Current Circumstances of Jane Doe and Background Information,” dated May 21, 2021;

• File notes related to Jane’s son, Individual A, Individual B, Individual C, and Detective Individual

D;

SAMPLE

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• Dickinson Police Department case comments prepared by Individual E on February 4, 2020 regarding attempted welfare check on Jane;

• Dickinson Police Department case comments prepared by Individual F on January 5, 2020 and supported by Individual G on February 24, 2020 regarding report of abuse of Jane;

• Various General Power of Attorney, General Durable Power of Attorney, and Health Care Power of Attorney documents for Jane;

• Various medical records of Jane;

• Email correspondence between Detective Individual D and Individual A regarding alleged endangerment and exploitation of Jane;

• Various email correspondence from John to Jane’s family;

• Various Explanation of Benefits statements from Blue Cross Blue Shield regarding medical services provided to Jane;

• Various lease documentation; and

• Photograph of John’s and/or Jane’s Jeep.

Our examination was limited to the records provided to us. As we conducted our analyses, we identified additional transactions for which additional records are needed to gain further understanding.

Specifically, we suggest DHS request the following additional records be obtained for further examination:

• Monthly statements and canceled check images for all accounts in the name of Jane and/or John from January 2011 through June 2014 held at BBT, including but not necessarily limited to, accounts ending in number 00005 and 00006;

• Monthly statements for Jane’s Edward Jones investment account ending in number 00001, from

January 1, 2015 through June 30, 2021;

• Monthly statements and various canceled check images for Jane and John’s Arvest MyBlue checking account ending in number 00007, from January 1, 2011 (or the date the account was opened if later) through December 12, 2016;

• Monthly statements for John’s and/or Jane’s LPL Financial investment account ending in number

00012, from January 1, 2011 through June 30, 2021;1

1 As evidenced by LPL Financial check no. 12345 dated August 11, 2014 in the amount of $308,543.71 written to Jane and deposited into BBT account no. ending 00005, as discussed further herein.

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• Monthly statements for all other of John’s and/or Jane’s LPL Financial investment account in addition to account ending in number 00012, from January 1, 2011 through June 30, 2021;2

• Monthly statements for all of John’s and/or Jane’s Mechanics & Farmers Bank from January 1, 2011 through June 30, 2021;3

• Canceled check images for check no. 1127 and 1300 from Jane’s BBT account no. ending 00005;

and

• Canceled check images for an unknown check no. in the amount of $8,000 that cleared on

December 16, 2016 and check no. 1042 for $995.00, both from John and Jane’s Arvest Bank account no. ending 00007.

II. Observations to Date

We examined available bank records for Jane and John for a…