Past Work
Jennifer investigates financial misconduct, traces money flows, and calculates damages to help resolve civil disputes and support claims in arbitration, trials, and other formal proceedings. She also reviews and validates complex accounting related to contracts, fiduciary issues, mergers, loans, construction costs, and non-compete impacts. Below are examples of her investigations and professional recognition.
▪ Retained by Plaintiffs, investors in a cannabis business to summarize the use of investor cash and analyze financial reports provided by Defendants. Testified in arbitration and the Plaintiffs were awarded damages equal to the amount of funds identified as being diverted by the Defendants.
▪ Calculated damage to plaintiffs, members in separate but related LLCs, that the Manager merged into a single entity in violation of the respective Operating Agreements. Developed a damage methodology that compensated plaintiffs but did not require rescission of the merger. Testified in arbitration and the panel adopted damage methodology.
▪ Calculated the balance owed to plaintiff in connection with a series of loans related to the purchase and sale of cattle. Analysis involved thousands of transactions and the related source documents that required accounting under multiple loans with different terms. Testified in a federal jury trial and plaintiff was awarded damages based on testimony.
▪ Analyzed plaintiffs’ claims of breach of contract and breach of fiduciary duty against the member managers of a family-owned farm and crop cleaning company. Quantified the damages and testified in support of opinion. The jury awarded damage opinion.
▪ Quantified the total amount overpaid on a subcontract related to a large government project. Testified in support of opinion to a panel of arbitrators that awarded damages equal to calculation.
▪ Analyzed a construction company’s accounting records to determine appropriate costs on the disputed project and testified in support of opinion.
▪ Analyzed the potential economic damages resulting from a breach of a non-compete agreement and testified in support of opinion.
Selected Testimony
Experience
▪ Retained by Clean Water Services, Washington County’s sewer agency, to investigate the agency’s training, travel and meal expenditures. Appointment was in response to an investigation by The Oregonian and concluded with a presentation of investigation findings and recommendations to the agency’s Board.
▪ Retained by the Board of Trustees of a County District to investigate the District’s supply and equipment expenditures. The appointment was in response to an internal audit that substantiated a whistleblower’s complaint that a former employee was using district funds for unnecessary and surplus purchases. Summarized the conclusions and recommendations of the investigation in a report and provided testimony to the Board of Trustees in Executive Session.
▪ Retained by a non-profit to investigate misappropriation of funds by the former CFO. Prepared a report summarizing the losses for the non-profit to substantiate its insurance claim. The report was also provided to law enforcement and the CFO ultimately pleaded guilty.
Government &
Non-Profit Investigations
Appointed by a mediator to serve as a neutral in a shareholder dispute involving allegations of self-dealing by the manager of two closely held ranches. Prepared a report for the mediator summarizing the accounting of related party transactions together with the entities’ Board Minutes that recorded the Board’s contemporaneous understanding of the related party relationships.
Neutral Appointments
▪ Retained by Plaintiffs, investors in a cannabis business to summarize the use of investor cash and analyze financial reports provided by Defendants. Testified in arbitration and the Plaintiffs were awarded damages equal to the amount of funds identified as being diverted by the Defendants.
▪ Calculated damage to plaintiffs, members in separate but related LLCs, that the Manager merged into a single entity in violation of the respective Operating Agreements. Developed a damage methodology that compensated plaintiffs but did not require rescission of the merger. Testified in arbitration and the panel adopted damage methodology.
▪ Analyzed plaintiffs’ claims of breach of contract and breach of fiduciary duty against the member managers of a family-owned farm and crop cleaning company. Quantified the damages and testified in support of opinion. The jury awarded damage opinion.
▪ Analyzed a construction company’s accounting records to determine appropriate costs on the disputed project and testified in support of opinion.
▪ Retained by Clean Water Services, Washington County’s sewer agency, to investigate the agency’s training, travel and meal expenditures. Appointment was in response to an investigation by The Oregonian and concluded with a presentation of investigation findings and recommendations to the agency’s Board.
▪ Retained by a non-profit to investigate misappropriation of funds by the former CFO. Prepared a report summarizing the losses for the non-profit to substantiate its insurance claim. The report was also provided to law enforcement and the CFO ultimately pleaded guilty.
▪ Appointed by a mediator to serve as a neutral in a shareholder dispute involving allegations of self-dealing by the manager of two closely held ranches. Prepared a report for the mediator summarizing the accounting of related party transactions together with the entities’ Board Minutes that recorded the Board’s contemporaneous understanding of the related party relationships.
Other Selected Engagements
▪ Standing Ovation Award, American Institute of Certified Public Accountants, Forensic and Valuation Services, November 2015
▪ Outstanding Member – National Association of Certified Valuators, Second Quarter 2015
Professional Recognition
▪ How to Frame Conclusions in a Fraud Investigation (From a CPA Perspective), OACFE Annual Conference, June 2018
▪ Identifying and Limiting Your Risks in an FVS Engagement, AICPA Webcast, June 2016