Meyers and Stauffer, LC Posting.pdf

STATE AND

NAME OF AGENCY

Forensic Accountant

Technical Proposal November 6, 2025

NEBRASKA DEPARTMENT OF

HEALTH AND HUMAN SERVICES

Adult Protective Services

RFP No. 123350 O3

November 6, 2025

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

Dear Members of the Evaluation Committee:

Myers and Stauffer LC (Myers and Stauffer) is pleased to provide our technical proposal in response to the Request for Proposal (RFP) No. 123350 O3 Forensic Accountant for the Nebraska Department of Health and Human Services (DHHS or State), Division of Children and Family Services, Adult Protective Services (NE APS). Myers and Stauffer acknowledges receipt of all solicitation documents and Addendum 1, dated October 31, with responses to bidder questions.

Our almost 50 years of experience providing compliance and consulting services to federal and state government agencies, uniquely qualifies us to support NE APS with the services and tools requested.

Specifically, we have more than 48 years of experience assisting health and human service agencies, including more than three decades performing similar forensic accounting services, including our current work with NE APS. We have provided forensic services to numerous states and many federal agencies, such as the Kansas Department of Adult Protective Services, Alaska Department of Law, Centers for Medicare & Medicaid Services, United States Department of Justice, Federal Bureau of Investigation, U.S. Department of Health and Human Services – Office of the Inspector General, and Medicaid Fraud Control Units throughout the country.

We offer the highest level of technical expertise, with a team of professionals who have dedicated their careers to government-sponsored programs. Our extensive history supporting forensic investigations and audits has provided us the opportunity to learn invaluable lessons while developing institutional knowledge and accumulating best practices that can only be accomplished through direct, hands-on experience. Myers and Stauffer will draw from this past experience to provide APS with the highest level of assistance and customer service.

We take no exceptions to the RFP requirements or terms and conditions. We look forward to continuing our work with APS on this important initiative. If we can be of further assistance, please contact me at

800.505.1698 or mparks@mslc.com.

Sincerely, Melissa Parks, CFE, AHFI Principal

Table of Contents RFP No. 123350 O3

Table of Contents Table of Contents

List of Tables List of Figures

Contractual Agreement Form

Corporate Overview (RFP Section VI.A.1) Bidder Identification and Information (VI.A.1.a)

Full Name, Company Headquarters, and Date Established Entity Organization and State of Incorporation

Financial Statements (VI.A.1.b) Bank Reference Judgments and Litigation

Change of Ownership (VI.A.1.c) Office Location (VI.A.1.d) Relationships with the State (VI.A.1.e) Bidder’s Employee Relations to State (VI.A.1.f) Contract Performance (VI.A.1.g) Summary of Bidder’s Corporate Experience (VI.A.1.h)

Overview of Forensic and Investigation Experience Relevant Contracts (VI.A.1.h.i) Case Profiles Subcontractor Experience (VI.A.1.h.ii/iii)

Summary of Bidder’s Proposed Personnel/Management Approach (VI.A.1.i) Your Engagement Team: Management and Organization Management Approach

Subcontractors (VI.A.1.j)

Technical Response (RFP Section VI.A.2) Understanding of the Project Case Analysis Requirements (VI.A.2.Response a)

Project Overview and Business Requirements (V.A/B) Scope of Work (V.C)/Case Analysis Requirements (V.C.1)

Reporting Requirements (VI.A.2. Response b) Case Reporting (V.C.1.a) Monthly (V.C.1.b) Quarterly (V.C.1.c)

Detailed Project Work Plan (VI.A.2. Response c) Work Plan for Assigning Cases; Work Plan for Managing Confidential Case Documents, Evidence, and Storage (VI.A.2.c.1/2) Project Activities and Completion Dates (VI.A.2. Response d)

Completed Sections II Through IV

Appendix: Resumes

List of Tables Table 1: Myers and Stauffer Nebraska Contracts

Table of Contents RFP No. 123350 O3

Table 2: Forensic and Program Integrity Client Overview/Summary Matrix Table 3: Engagement Team Qualifications Table 4: Myers and Stauffer Work Plan

List of Figures Figure 1: Case Profiles Figure 2: Project Organizational Chart Figure 3: Myers and Stauffer Nebraska CPA Proof of Licensure Figure 4: Myers and Stauffer Audit Approach

Contractual Agreement Form RFP No. 123350 O3

Contractual Agreement Form

Corporate Overview (RFP Section VI.A.1) RFP No. 123350 O3

Corporate Overview (RFP Section VI.A.1) Bidder Identification and Information (VI.A.1.a) Myers and Stauffer, one of the most experienced health care consulting and audit vendors in the nation, has been providing consulting, accounting, auditing, pricing, and analytical services to government health care and human services agencies for almost 50 years. Our more than 1,000 associates, located in 21 offices nationwide, collectively manage active engagements in all 50 states. Highly regarded for our character, integrity, reputation, judgement, experience, efficiency, professional objectivity, innovation, quality people, and unparalleled service, we bring skill, value, and heart to what we do every day because we know our work impacts the beneficiaries of government-sponsored health and human services programs.

Whether it is ensuring proper stewardship of taxpayer money that funds programs, enforcing program integrity, or improving quality and service delivery, when we help our clients succeed, some of the most vulnerable populations and fragile communities in the nation benefit. We believe it, and so do the millions of individuals helped by the clients we serve—clients like Nebraska Adult Protective Services (NE APS).

We provide services exclusively to government clients. We do not provide services to any individual, corporations, health care providers, or other government vendors. Intentionally restricting our practice to providing consulting services to state and federal agencies means that the state of Nebraska will continue to benefit from our unparalleled independence as we complete this scope of work. Myers and Stauffer has the ability, capacity, and skill to continue delivering these services to your utmost satisfaction. We are proud of our service record and the reputation we have built for strong business ethics. Furthermore, we are exceptionally sensitive to public scrutiny, performance expectations, and the high levels of accountability and integrity that are expected of government agencies and policy makers.

Myers and Stauffer: At a Glance

Almost 50 years as a national CPA firm providing services exclusively to government specialization in health and human services compliance.

Unlike our competitors, we do not accept engagements with providers or other non-governmental entities, thereby eliminating any real or perceived conflict of interest for our government clients.

Actively engaged in providing small and large-scale forensic and litigation support services to the public sector since the 1990s – including use and knowledge of accounting and auditing standards, analytical tools, reporting, and other investigative support.

Strong working relationship with Nebraska DHHS since 1998, including our work with NE

APS.

Proposed senior project team of the firm’s top talent with experience directly applicable to this RFP.

Meeting or Exceeding APS’ Requirements

Our strict adherence to professional ethical standards, superior and innovative solutions, and unfailing responsiveness to client needs will build a solid and sustainable foundation to support APS and its programs. Myers and Stauffer presents several important advantages to APS, including:

Knowledge of and Track Record with Nebraska. As described in Relationships with the State (VI.A.1.e), our firm has a long and deep relationship with Nebraska, including serving as the incumbent vendor on this project as well as performing a broad range of engagements. Our historical and current work with the Nebraska Department of Health and Human Services (DHHS or State) demonstrates we understand the Nebraska-specific environment, including its challenges and opportunities. Through our collaborative work with the State, we have learned invaluable lessons that can only be gained through direct experience. In addition to the excellent working relationship we have developed with NE APS and other state agencies, we have also established a respectful and professional relationship with the provider community.

Expertise in Human Services Forensic Accounting. Myers and Stauffer’s client relationships are important, and we are always there for our clients, regardless of whether we have an existing contract. Clients will often contact us with questions about certain fraud schemes or ask us to opine the extent of the fraud. We have had many client relationships lasting for 20 years or more. For example, since 1995, Myers and Stauffer has assisted the US Department of Justice (DOJ) in investigating health care fraud (HCF) cases. Our forensic accounting services, investigative skills, and reports assist the DOJ in resolving its Medicare and Medicaid fraud investigations.

Excellent Oversight and Proactive Leadership. Our firm’s partner-level leadership, including those who will be assigned to this engagement, have an average tenure of more than 25 years with Myers and Stauffer continuously serving government clients. This exceptional continuity has facilitated the development of client relationships and deep knowledge of our clients’ challenges and concerns.

Lack of Conflicts. Unlike our competitors, we intentionally restrict our practice to supporting government clients—in other words, we do not contract with human services or health care providers, individuals, or corporations. This model allows us to avoid any real or perceived conflicts of interest and would protect APS from potential public scrutiny and conflict-related performance expectations.

Best Practices from Across the Country. We are aware of what works, what does not, why, and what can be expected. We follow research and participate in all the large national conferences.

Our professionals are members in all the industry’s organizations. We do not simply track best practices; we help our clients develop them. We will utilize this knowledge in best practices to compare the challenges that APS faces and identify where solutions may need to be modified to specifically address circumstances as they arise in our fraud investigations.

We are dedicated to continuing to meet the performance requirements of the RFP, providing timely contractual deliverables and achieving performance requirements that exceeds the State’s expectations.

We understand the significance of performance requirements and deadlines, which is why we have put forth a leadership team of experienced resources that will be fully dedicated to the success of the project.

Full Name, Company Headquarters, and Date Established Myers and Stauffer is a nationally based consulting and CPA firm, providing health care compliance and consulting services since 1977 (as Myers and Stauffer Chartered; Myers and Stauffer, Inc.; and currently Myers and Stauffer LC). Our headquarters is located at 700 W. 47th Street, Ste. 1100, Kansas City, MO 64112.

Entity Organization and State of Incorporation Myers and Stauffer is a national CPA firm, specializing in accounting, auditing, consulting, program integrity, and operational support services to public health care and social service agencies. We are a limited liability company organized in the state of Kansas. Myers and Stauffer is wholly owned and managed by its partners and does not have parent or subsidiary companies.

We have elected to operate our CPA firm under an alternative practice structure, as defined by the American Institute of Certified Public Accountants (AICPA). Under this structure our staffing resources are obtained through a contract with the publicly traded company CBIZ, Inc. All staff we obtain through this relationship work exclusively for Myers and Stauffer. Specifically, in 1998, we entered into a transaction with CBIZ, which resulted in the creation of CBIZ M&S Consulting Services, LLC. CBIZ M&S Consulting Services, LLC, is wholly owned by CBIZ. As part of this business model, Myers and Stauffer acquires office space, personnel, and other business resources from CBIZ M&S Consulting Services, LLC.

These resources, including personnel and consultants, are assigned exclusively to serve the clients of Myers and Stauffer. AICPA professional standards provide specific guidance regarding independence within alternative practice structure firms. These professional standards are published in the Independence, Integrity and Objectivity section of the AICPA Code of Professional Conduct at ET Section.

1.220.020. We fully comply with this and all other professional standards.

Financial Statements (VI.A.1.b) Myers and Stauffer is financially stable. For almost 50 years, we have conducted our business in a fiscally responsible manner. Through long-term strategic planning and responsible spending in both good and bad economic times, we have built a solid fiscal foundation. Evidenced by our longstanding client relationships, we proactively plan for fiscal challenges, including monitoring operation costs, controlling expenditures, reviewing and realigning costs, and maintaining financial reserves. While turmoil in many economic sectors has created challenging conditions for businesses, Myers and Stauffer remains, and will continue to be, financially viable.

As a CPA firm, we do not have audited financial statements. To provide evidence of financial stability, we have included the firm’s internally prepared financial statements for the past two fiscal years in our separate Proprietary Information submission.

Bank Reference The contact information for our bank reference is:

Matthew Buzzelli, Senior Vice President/Senior Relationship Manager Global Commercial Banking Bank of America 1375 E 9th Street, Suite 1300 Cleveland, OH 44114 216.776.4853/matthew.buzzelli@bofa.com

This financial information supports the assurance that Myers and Stauffer has more than adequate resources to perform this engagement.

Judgments and Litigation Myers and Stauffer is not a party in any judgments, pending or expected litigation, or other real or potential financial reversals.

Change of Ownership (VI.A.1.c) No change in ownership or control of the company is anticipated within the 12 months following the proposal due date. We understand that any change of ownership to an awarded bidder will require notification to the State.

Office Location (VI.A.1.d) Pursuant to an award of a contract with the State, the office location responsible for contract performance will be:

Myers and Stauffer LC 10200 Grand Central Ave., Ste. 200 Owings Mills, MD 21117

As needed, we will supplement our proposed staff with subject matter experts and other experienced staff from our team of national forensic accounting subject matter experts.

Relationships with the State (VI.A.1.e) Our long history of supporting Nebraska agencies has provided us with the opportunity to learn invaluable lessons and develop institutional knowledge that can only be gained through direct experience. Myers and Stauffer has worked with agencies in the state of Nebraska since 1998. Table 1 lists our contracts in Nebraska over the past five years.

Table 1: Myers and Stauffer Nebraska Contracts

Myers and Stauffer: Nebraska Contracts

Contract Number and Duration

Project Title and Brief Description

103700 O4 2023-Present

Investigatory and Forensic Accounting: Myers and Stauffer provides analysis and AUPs to assist DHHS, Division of Children and Family Services, APS by providing forensic and fraud investigative services for suspected financial exploitation of vulnerable adults.

86273 O4 2022-2023

Aged and Disabled Waiver Rate Study: Myers and Stauffer provided cost survey development, data collection, quality assurance, and additional project-related support.

100632 O4 2022-2023

Americans with Disabilities (ADA) Covered Population Compliance Consulting: Myers and Stauffer reviewed ADA compliance practices and current service array options available to ensure availability of adequate services to all populations within Nebraska.

86273 O4 2022-2023

Division of Developmental Disabilities (DDD) Evaluation: Myers and Stauffer provided support to the developmental disabilities system evaluation project, which includes research and report authorship.

102967 O4

Behavioral Health Division Assessment: Myers and Stauffer assessed the organizational structure of the Division of Behavioral Health (DBH) by conducting a review of its current structure and identifying best practices and recommendations. We considered the current system of care in Nebraska, the roles and responsibilities of DBH within DHHS, and the DBH strategic plan for behavioral health services to propose three potential organizational structures and the desired qualities for the Director of DBH that might best serve the future of DHHS.

97637 O4 2022-Present

Financial Auditing Services of Medicaid Managed Care: Myers and Stauffer assists DHHS in its oversight responsibilities by performing the Centers for Medicare & Medicaid Services (CMS) Protocol 5 (validation of encounter data) for the State’s three Medicaid managed care organizations.

95290 O4 2021-Present

Long-Term Care Reimbursement: Myers and Stauffer performs field and desk audits for long-term care facilities, intermediate care facilities for individuals with intellectual disabilities, tribal nursing facilities, and other regional care centers as identified by the State. We also review their current nursing facility case mix reimbursement system, identify strengths and weaknesses of the system, and make recommendations based on the State’s goals and objectives. Other reimbursement consulting includes developing and implementing home and community-based services (HCBS) reimbursement, assisting the State implement reform initiatives related to the inclusion of nursing facility services in a managed care arrangement, and methods to incorporate quality incentives into the reimbursement system.

Service Contract Award from DHHS dated 1/2/2024 2024-Present

Certified Community Behavioral Health Clinic (CCBHC) Program Development: Myers and Stauffer is supporting DHHS in the design of their CCBHC program using stakeholder engagement activities to solicit feedback on foundational elements such as services provided, rate and reimbursement structure, certification requirements and many other aspects of the program. Following design of the program, Myers and Stauffer will lead town hall meetings educating Nebraska external stakeholders on the CCBHC program. One of these meetings will be specifically geared towards providers interested in becoming a CCBHC while the other meeting will be open to all stakeholders in Nebraska to learn more

Myers and Stauffer: Nebraska Contracts

Contract Number and Duration

Project Title and Brief Description about the program. Once the State selects CCBHC providers, Myers and Stauffer will train these providers on all requirements to become a CCBHC including, but not limited to, accessibility and availability, staffing, governance, scope of services, quality improvement, cost reporting, and certification. Myers and Stauffer will work with providers to submit cost reports which will be used to set the year 1 PPS rate. Additionally, Myers and Stauffer will work with the state to establish certification standards for this new provider type.

108821 O4 2024-2025

Nebraska interRAI: Myers and Stauffer provided assistance to strengthen and modernize eligibility, enrollment, and person-centered planning practices for DHHS’ developmental disability HCBS 1915(c) waivers.

92734 O4 2020-2025

Program Evaluation Qualified Vendor List: Myers and Stauffer was part of the pool of pre-qualified vendors to perform evaluations and related services of programs, including the comprehensive cancer control, core sexual violence and injury prevention program, Nebraska violent death reporting system, prescription drug overdose prevention for states, Nebraska childhood lead poisoning prevention program, and Medicaid eligibility and enrollment system.

90564 O4 2020-2021

HCBS Waiver Redesign: Myers and Stauffer supported the State’s efforts to merge all HCBS 1915(c) waiver operations and administration under a single organizational structure.

112277 O4 2025-Present

Olmstead Implementation: Myers and Stauffer provides technical support and legal advice as it relates to the services required for ADA remediation efforts.

67958 O4 2009-2021

95290 O4 2021-Present

Independent Certified Examination of Disproportionate Share Hospital (DSH) Payments:

Myers and Stauffer conducts independent, certified audits of the Nebraska Medicaid Program that provides DSH payments to eligible Nebraska hospitals. The annual independent audits must certify that each DSH hospital qualifies for payment; DSH payments do not exceed allowable uncompensated care costs; and the hospital accurately reported payments, spending, and utilization for the purpose of DSH payment methodology.

65079 O4 2010-2021

95290 O4 2021-Present

Supplemental Payments Determination: Since 2010, Myers and Stauffer determines and calculates the quarterly fee-for-service supplemental payments and managed care directed payments for hospital-based physicians. We also advise the State on changes to the calculation methodology to ensure compliance with fee-for-service upper payment limit guidance from CMS and managed care directed payment rules.

105252 O4 2023-2025

Reduce Reliance on Congregate Care: Myers and Stauffer provided consultation services to evaluate and provide recommendations to incentivize independent living versus congregate 24-hour residential living for comprehensive developmental disabilities waiver participants.

Bidder’s Employee Relations to State (VI.A.1.f) No relationship exists or has existed between any of the personnel named in our proposal and the state of Nebraska. Additionally, Myers and Stauffer does not employ or have any subcontract relationships with any current employees of any agency of the state of Nebraska.

Contract Performance (VI.A.1.g) Myers and Stauffer’s business is centered on working with state and federal agencies operating public health care and social service programs. All annual revenue is related to contracts with these agencies.

We have never had a contract terminated for default/non-performance. See Proprietary Information volume for additional details.

Summary of Bidder’s Corporate Experience (VI.A.1.h) Myers and Stauffer’s dedicated group of forensic accountants and consultants has acquired many skills related to the forensic accounting field. Our forensic accounting group has over 125 years of combined experience and includes a large team of CPAs and CFEs who are familiar with the AICPA Statement on Standards for Forensic Services. Many team members have national security clearance, which demonstrates our integrity and freedom from conflicts of interest.

Based on our years of experience developing forensic audit best practices, Myers and Stauffer has created a detailed database that assists in the forensic analysis process. This database allows us to efficiently reconcile bank records, identify key people of interest and potential assets for recovery, and tie individuals to financial activity within accounts. In addition, the utilization of this database has allowed us to analyze and trace transactions, such as large cash deposits, wire transfers, and transfers to investment and corporate accounts that are potentially associated with money laundering schemes. This has led to the uncovering of concealed kickback payment systems, sham investment and corporate accounts, as well as the aforementioned money laundering schemes that have led to asset forfeitures.

Overview of Forensic and Investigation Experience Since 2022, Myers and Stauffer has assisted state APS programs with forensic auditing and investigative services. To date, we have provided forensic audit services for over 170 APS cases and identified millions of dollars in potential misappropriated funds. Each case differs by its specific facts and circumstances, but our goal remains the same: to call out bad actors, quantify losses, and shield the adult from further financial harm by alleged perpetrators.

In addition, for the past two and a half decades, Myers and Stauffer has provided investigative and forensic services to states, several Assistant United States Attorney (AUSA) offices, and the federal government. Our work with government agencies has provided the opportunity to lend our expertise and knowledge to assist on numerous criminal and civil investigations. Specifically, our work has included the following areas:

Asset Tracing and Recovery Identification of assets (real and personal property) derived directly or indirectly from fraud proceeds and assisting with asset forfeiture proceedings for indictment, seizure, and restraining.

Identification of shell corporations involved in money laundering and tracing the fraud proceeds to identified shell companies.

Calculation of the lowest intermediary balance to determine the amount of comingled fraud proceeds in seized bank accounts.

Investigation and Trial Assistance Assistance with indictment counts, trial preparation, trial charts, and trial testimony.

Assistance with drafting subpoena requests and evaluating results.

Creation and maintenance of a searchable database for use in analyzing financial records.

Creation and maintenance of a searchable database for use in analyzing health care records such as Kipu and ZEN electronic patient files.

Expert Testimony and Opinions Experience testifying in more than 30 federal jury trials across the country.

Issuance of over 25 expert opinions and reports on subjects including cost report fraud, forensic accounting, commercial reasonableness, and fair market value of services, property, and rents.

Court-qualified experts related to fair market value, commercial reasonableness, and Medicare cost report issues.

Analysis of Financial Exploitation for Elder Abuse Analysis of financial records including bank, credit, and retirement accounts, assets, legal contracts, and other documentation to uncover potentially misappropriated funds.

Quantify and document the amount of potential misappropriation of funds.

Assistance with documentation and information requests related to the financial analysis.

Experience conducting meetings with local law enforcement and investigators to explain findings.

Damage Calculations Calculation of damages and assistance in settlement negotiations.

Damage calculations related to various pharmacy fraud schemes.

Damage calculations related to physicians and their corresponding hospital (facility) claims.

Damage calculations related to home health, community mental health centers, sober homes, HIV schemes, and hospitals.

In addition, we have significant experience in the preparation of expert witness reports, trial exhibits, depositions, and fact witness and expert testimony. Our team of forensic accountants have testified in over 30 federal criminal trials. Furthermore, we have significant experience with forensic audits for vulnerable adults who have been victimized by financial exploitation. We created a proprietary workbook that allows us to easily illustrate to the social workers the extent of financial loss incurred by the vulnerable adults.

We have worked on multiple fraud schemes throughout the United States and are well versed on the needs of coordinating these wide-ranging investigations. Our work with state and federal agencies has provided us the opportunity to lend our expertise and knowledge to assist with numerous criminal and civil investigations. In addition, we have significant experience in the preparation of expert witness reports, trial exhibits, depositions, and fact witness and expert testimony. Table 2 highlights our most relevant forensics, fraud, and program integrity clients.

Table 2: Forensic and Program Integrity Client Overview/Summary Matrix

Myers and Stauffer: Forensic and Program Integrity Client Overview

Client

Service Areas Identify Medicaid/Medicare-related FWA Identify Inappropriate Charges/Fraudulent Expenditures/Non-Allowable Costs

Validate Appropriate Time Charged Examine Financial Records

Calculate Extent of Fraud/Overpayments/Irregularities Conduct Interviews

Communicate with Law Enforcement Expert Testimony

Prepare/Present Findings Reports Alaska Attorney General, Office of Public Advocacy: Forensic Accounting Services (2022-Present)

DOJ: (FBI) (1988-Present)

DOJ: (Main Justice) and AUSA State Offices (1998-Present) CMS: Medicaid Integrity Contractor/Uniform Program Integrity Contractor Audits (2009-Present)

CMS: National Benefit Integrity Medicare Drug Integrity Contract (2005-Present)

Florida Agency for Health Care Administration: Expert Witness Services (2014-Present)

Georgia Department of Community Health: Recovery Audit Contractor (2012-Present)

Indiana Family and Social Services Administration: Fraud and Abuse Detection System (2011-2020)

Kansas Department for Children and Families: Forensic Accounting for APS (2022-Present)

Myers and Stauffer: Forensic and Program Integrity Client Overview

Client

Service Areas Identify Medicaid/Medicare-related FWA

Identify Inappropriate Charges/Fraudulent Expenditures/Non-Allowable Costs Validate Appropriate Time Charged

Examine Financial Records Calculate Extent of Fraud/Overpayments/Irregularities

Conduct Interviews Communicate with Law Enforcement

Expert Testimony Prepare/Present Findings Reports

Minnesota Department of Human Services: Independent Audit of Non-Emergency Medical Transport Services (2020-2023)

Mississippi Department of Human Services: Expert Report on TANF Grant Funds (2024-Present)

Nebraska Department of Health and Human Services: Investigator and Forensic Accounting (2023-Present)

Texas Health and Human Services Commission: Office of Inspector General (OIG) Provider Audit Services (2019-Present)

Relevant Contracts (VI.A.1.h.i) In addition to the client overview, we have included additional details for three of our most relevant contracts. Myers and Stauffer has the reputation of being professional, knowledgeable, courteous, and timely with our projects. We encourage the evaluation committee to contact these references for more information about the project or more detail regarding their experience with Myers and Stauffer.

Kansas Department of Children and Family Services: APS Forensic Accounting Time Period (a) 2022-Present Scheduled/Actual Completion Dates (b)

All scheduled completion dates for each case were met per contract requirements.

Bidder’s Responsibilities (c)

Forensic Accounting We provide forensic accounting services to the Kansas Department of Children and Families APS for suspected financial exploitation on vulnerable adults. Myers and Stauffer auditors review the investigator’s summary of concerns, vulnerable adult’s financial records, and any other pertinent information provided, to determine the extent of the vulnerable adult’s financial exploitation. Upon completion of each forensic audit, we provide the APS investigators with a workbook which includes a summary of our findings, recommendations to assist the adult in preventing additional financial harm and graphical illustrations quantifying the amount of potential misappropriated funds. In addition, we complete an exit conference at the end of each audit to ensure the investigator understands our findings and how the auditor determined the amount of financial harm. If needed, Myers and Stauffer also provides testimonial services on any financial exploitation case that we have reviewed.

Successes Achieved: Each case has been completed within the time requirements set forth in the existing contract. We were able to quantify losses in over 105 cases with potential misappropriation findings totaling over $9.3 million.

Customer Contact Information (d)

Jessica Snyder, LBSW Program Administrator for Adult Protective Services Prevention and Protection Services Kansas Department for Children and Families 555 S Kansas Ave., Topeka, KS 66603 Ph: 785.368.8105/Fx: N/A Jessica.snyder@ks.gov

Project Description (e) Role: Prime Contractor Current Budget: $180,000 over four years Current Completion Date: Ongoing Note that scheduled completion dates and budgets were met.

U.S. Department of Justice: Sober Home Task Force

Time Period (a) 2018-Present Scheduled/Actual Completion Dates (b)

All scheduled completion dates were met.

Bidder’s Responsibilities (c)

Sober Home Task Force We assist the DOJ with several sober home investigations that span the east and west coasts. Due to the ongoing and extremely sensitive nature of these investigations, detailed specifics cannot be provided. We are collaborating with joint investigative teams that include various federal agencies and team members from the DOJ.

U.S. Department of Justice: Sober Home Task Force In general, we are assisting with analyzing the voluminous data requests from private and federal insurance agencies, forensic accounting, claims trends, reviewing patient files for pertinent information, trial exhibits, and trial testimony.

Successes Achieved: We have assisted in several trials and plea arrangements that have resulted in guilty verdicts for sober home owners and physicians. We calculated the largest sober home loss calculation to date at over $700 million dollars.

Customer Contact Information (d)

James Hayes, Assistant Chief-Jury Trials, Criminal Fraud Section U.S. DOJ Criminal Division - Fraud Section 1400 New York Avenue, NW Washington, D.C., 20005 Ph: 202.257.6537/Fx: N/A james.hayes@usdoj.gov

Project Description (e) Role: Prime Contractor Current Budget: $3.3 million Current Completion Date: Ongoing Note that scheduled completion dates and budgets were met.

U.S. DOJ: MEGA 5

Time Period (a) 1998-Present Scheduled/Actual Completion Dates (b)

All scheduled completion dates were met.

Bidder’s Responsibilities (c)

MEGA 5

We are assisting the FBI in a broad spectrum of criminal HCF investigations throughout the United States. Currently, we are assisting with cases in Miami. The DOJ contracted with Myers and Stauffer through Amentum/PAE to provide litigation support services to Main Justice, AUSA offices, and local FBI offices across the country in HCF investigations. The prime contract with the DOJ is the Automated Litigation Support contract (otherwise known as the MEGA contract).

Successes Achieved: Each completed case resulted in a successful settlement for the DOJ. See Figure 1 for specific examples of results for select cases.

Customer Contact Information (d)

Dan Gill, Contracts/Subcontracts Analyst 4800 Westfields Blvd, Ste 400 Chantilly, Virginia 20151 Ph: 215.740.7088/Fx: N/A dan.gill@amentum.com

Project Description (e) Role: Subcontractor1 Current Budget: $101,211 (Note: Each case has a separate budget.)

Lifetime of Contract: over $20 million Current Completion Date: Ongoing Note that scheduled completion dates and budgets were met.

Case Profiles We are aware that the RFP requests only three “narrative descriptions” or references with contract information, budget, etc. As mentioned in our references, because of the highly confidential nature of

1 Note that while work is subcontracted with DOJ through a master contract with Amentum/PAE, Myers and Stauffer performs 100% of the work related to the contracts described in this section. The details included reflect only Myers and Stauffer’s work/performance.

our active cases, it is difficult to provide specific details that truly demonstrate the breadth and expertise of our team related to ongoing investigations.

We hope you will consider Figure 1 to further illustrate our forensic accounting work. We have provided additional details on our Kansas work, which is most similar to the services requested in the RFP, as well as two additional case profiles to discuss, in detail, our forensic analysis and the results of the case. All three examples went to trial and we provided trial testimony on the work performed. Please note that for the Miami home health agency (HHA) Initiative, there were several home health cases which resulted in trials and plea deals.

Figure 1: Case Profiles

CASE PROFILE: Kansas Department of Children and Family Services APS: Forensic Accounting

Myers and Stauffer provides the Kansas Department of Children and Family Services APS with forensic accounting and investigative services for financial exploitation cases. In addition, we provide testimonial services and training when requested or needed.

Forensic Accounting Analysis Myers and Stauffer provides forensic accounting services for Kansas APS pertaining to financial exploitation cases. Through the use of industry leading software automation tools, and in conjunction with our proprietary database, we are able to convert financial data efficiently and provide investigators with detailed and categorically summarized transactions, identify and quantify any potential misappropriation of funds occurring in the vulnerable adult’s financial records (ex. bank accounts, credit cards, and investment/retirement accounts), and identify any potential assets that may have been sold or taken without the consent of the individual.

Once the information is processed, we provide a summary report to the investigator detailing our analysis, including notes, findings, and recommendations related to each forensic audit. We developed our forensic report summary in collaboration with KS APS investigators to ensure they had a report that would assist in furthering their investigations. Our forensic summary reports are consistent and streamlined, providing KS APS investigators with pivot tables to easily read financial information, graphical illustrations to visualize the transaction summaries, providing relevant notes for the investigator, quantifying potential misappropriation findings and suggesting recommendations. In addition, we conduct exit interviews with the investigator for each case to discuss the results of the analysis and to answer any questions.

In one financial exploitation case, there was a concern that the alleged perpetrator had purportedly taken over $1 million dollars of the vulnerable adult’s money over the span of several years. Our analysis into the vulnerable adult’s bank accounts, investment accounts, business expenditures and transfers to other accounts quantified the amount of potential misappropriation exceeding the $1 million threshold. On several occasions, we have traced potential misappropriated funds to new financial accounts that were unknown to the investigators at the time of our audit. We assist investigators in obtaining these accounts by providing them with the full account number, bank name and relevant time frame to request from the financial institutions when the information was discovered in our analysis.

Results We assisted the Kansas Department of Children and Family Services in over 105 cases resulting in approximately $9.3 million dollars in identified potential misappropriated funds in less than 2 years. We reviewed approximately 290 individual financial accounts related to financial exploitation cases involved with romance scams, gift card exams, misappropriation of funds, caregiver financial exploitation, etc.

CASE PROFILE: Miami HHA Initiatives: Miami FBI and Main Justice

Myers and Stauffer provided the Miami FBI field office and Main Justice forensic accounting analysis on approximately 45-50 HHAs in the Miami area. We also provided trial preparation, trial testimony, and sentencing hearing analysis, and assisted with asset forfeiture analysis for the home health initiative.

Forensic Accounting Analysis Myers and Stauffer provided forensic accounting for the initiative, starting with scheduling of hundreds of bank accounts. We analyzed the bank records and captured the information on both the front and back of the checks and entered this into our proprietary database. The database allowed us to quickly pull reports together and review the total debits and credits of the bank accounts. By utilizing this methodology, we were able to identify payments made to purchase assets with fraud proceeds, identify the amount of fraud proceeds going into each bank account, calculate the percent to total of fraud proceeds in each account, determine the amount of payments going to shell corporations, determine whether multiple accounts were receiving indirect fraud proceeds, discover foreign transactions, calculate the amount of checks cashed for kickback payments, calculate the amount of money going to targets of the investigations, and note accounts that needed to be subpoenaed.

In one particular home health case, the defendant felt her Sixth Amendment rights were violated and took the case to the Supreme Court of the United States (Luis v. United States). The Court concurred with the defendant and felt it would prevent the defendant from using her own untainted funds to hire counsel. Due to the defendant having multiple bank accounts with comingled funds, Myers and Stauffer created a form to calculate the lowest intermediary balance in each of the defendant’s bank accounts and provided this to the attorney assigned to the case.

On several occasions, we traced fraud proceeds identified from the bank analysis to home purchases. When this occurred, we provided packets of information to the forfeiture attorney which included copies of checks, loan documents, reports calculating the total amount of fraud during the time of purchase, any real estate tax payments made, and homeowner association payments. This information assisted the forfeiture attorney when filing lis pendens on the home.

On all home health care investigations, we determined the financial impact to the Medicare program, reviewed the claims for trends, and calculated the losses on kickback payments relating to specific beneficiaries. We also assisted with summary trial charts, sentencing hearing analysis, and trial testimony as a summary fact witness.

Results The Medicare program was billed hundreds of millions of dollars, and potentially over a billion dollars, on the cases we supported. Most of the cases we have supported exceed $20 million in potential fraud, with the highest reaching $74 million. At the end of our contract, we had analyzed over 510,000 checks and over 116,000 deposits in our database. We analyzed hundreds of thousands of lines of data during the investigations.

CASE PROFILE:

United States v. Jacques Roy, M.D.

Myers and Stauffer was instrumental in assisting the Dallas FBI field office with one of the largest home health fraud cases in U.S. history. We provided forensic accounting services for the superseding indictment and investigation and testified in the trial.

CASE PROFILE:

United States v. Jacques Roy, M.D.

Forensic Accounting Analysis Myers and Stauffer provided forensic accounting for the initiative, starting with scheduling of over a hundred bank accounts. We analyzed the bank records and captured the information on both the front and back of the checks and entered this into our proprietary database. The database allowed us to quickly pull reports together and review the total debits and credits of the bank accounts. By utilizing this methodology, we were able to identify payments made to purchase assets with fraud proceeds, identify the amount of fraud proceeds going into each bank account, calculate the percent to total of fraud proceeds in each account, determine the amount of payments going to shell corporations, determine whether multiple accounts were receiving indirect fraud proceeds, discover foreign transactions, calculate the amount of checks cashed for kickback payments, calculate the amount of money going to targets of the investigations, and note additional accounts that needed to be subpoenaed. On several occasions, we traced fraud proceeds identified from the bank analysis to home and vehicle purchases. This information was reported to the agents and attorneys to assist in asset forfeiture proceedings.

For this investigation, we determined the financial impact to the Medicare and Medicaid program, reviewed the claims for trends, and calculated the losses on kickback payments relating to specific beneficiaries. Our team reviewed thousands of patient files to compare to the services being billed, helping to identify the trends found in patient files, determining whether the underlying support matched the claims being billed, and whether the volume of claims was feasible. We also assisted with summary trial charts, sentencing hearing analysis, and trial testimony as a summary fact witness.

Results After a six-week trial, Dr. Jacques Roy and three others were found guilty in their involvement in a $375 million home health fraud scheme. Dr. Roy was subsequently sentenced to 35 years in prison for his role in the scheme.

Subcontractor Experience (VI.A.1.h.ii/iii) Myers and Stauffer will staff this project with existing personnel that specialize in the areas identified in the project description and scope of work section of the RFP. The services identified in the scope of work represent core areas of business for Myers and Stauffer; therefore, we will not utilize the services of a subcontractor in completing any of the required tasks.

Summary of Bidder’s Proposed Personnel/Management Approach (VI.A.1.i) All personnel assigned to this contract have extensive experience providing forensic accounting services for state and federal government agencies. We will manage this engagement from our Baltimore office.

With over 1,000 professionals, we are able to staff any engagement immediately with a tenured team and have the flexibility to reallocate staff, as needed, to further support the requirements of our engagements.

Your Engagement Team: Management and Organization The foundation of our project management approach is the designation of a highly experienced project team comprised of senior-level staff with direct, hands-on experience with projects of similar size and scope, as well as direct experience managing fraud investigations and forensic accounting projects.

Myers and Stauffer understands the complexities of operating a public health program, and as such, we know that to deliver exceptional client service, we must provide a team of dedicated and skilled professionals who can respond in a timely manner to our clients’ needs.

We understand that you need:

A reliable point of contact who is accessible to help address issues as they arise.

A team dedicated to providing timely, expert responses to your inquiries.

Access to technical expertise to address the complex challenges of managing a fraud investigation.

Resources who can bring a broad base of knowledge gained from hands-on experience working on forensic accounting investigations.

An advisor who can stay on the cutting edge of fraud investigation advancements, trends, and new requirements.

We have assembled an investigative engagement team comprised of licensed CPAs, licensed CFEs, accredited health care fraud investigators (AHFI), and individuals with accounting degrees. If needed, we also have staff that are attorneys and IT professionals that can be relied upon for this engagement. Our proposed team is experienced in all facets of state and federal litigation issues.

Our forensic team approaches our work with an investigative mindset, requiring a higher degree of professional skepticism that fraud may have occurred, is occurring, or will occur in the future. We understand that fraud schemes often require the overriding of controls to accomplish the fraud. We know fraud schemes can be complex, which is why we use certain investigative, analytical, and technology-based techniques to uncover the fraud. We also have extensive experience with the legal process, which has led to the criminal conviction of many “bad actors.”

Organizational Chart (VI.A.1.i.Response 1) We believe all projects are unique and require project management methods designed to meet the specific requirements of the client and the project. With a strong base of project management knowledge, we will customize a unique methodology based on what will work best for these forensic audits.

A key element of the management plan for this project is the organizational structure of the project team. Figure 2 illustrates the structure of our proposed team and its lines of authority. Establishing these lines of authority and communication is critical to achieving a successful project outcome.

Accountability is established and key positions are clearly delineated.

We have identified the roles of Project Director, Quality Assurance, Project Manager, and Support Staff.

Involvement of these individuals will be determined by the nature and scope of each case. The Project Director and Project Manager will provide overall project oversight, including at the individual project level, as well as total client satisfaction. The Project Manager will also provide more in-depth project management, while also ensuring we deliver high-quality work in a timely manner.

Project deliverables are tested and evaluated at multiple levels of personnel within the project team;

however, the Project Director is ultimately responsible for ensuring the deliverables meet or exceed APS’ expectations. The Project Director will review each deliverable and measure progress against the project time schedule. Control mechanisms, such as status reports, will apprise the Project Director of progress with all key facets of the project and will ensure goals are met.

As needed, additional managers and senior/staff associates who have extensive auditing experience serving human services, health care, and government entities will be assigned based on the needs of each…