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Litigation Representative Cases – Forensic Accounting, Expert Witness, Valuation

Litigation Representative Case

Riverside County District Attorney Cases

(Confidential Criminal Matters)

—Forensic accounting investigation of top city executives’ alleged fraudulent transactions related to new development projects, collection of city developer fees, and ongoing financial conflicts of interest.

—Forensic accounting analysis and testimony related to defendant owner of rental properties allegedly used as mechanisms to embezzle funds for the benefit of defendant.

—Forensic accounting analysis and testimony in alleged consumer fraud case wherein defendants were suspected of purchasing goods through various entities from the People’s Republic of China and reselling the defective and unreliable goods to California consumers while representing the goods as manufactured in the USA.

—Forensic accounting and testimony in alleged money laundering case related to defendants’ corporate medical practice. Defendants were suspected of submitting false or inflated insurance claims in workers’ compensation and personal injury matters and of money laundering related to the proceeds of these activities.

—Forensic accounting and consulting services to investigate allegations of securities fraud, Ponzi scheme operations, and other possible criminal conduct concerning a tele-communications entity. The firm also provided expert testimony.

Litigation Representative Case

Marital Dissolution

Engaged to provide forensic accounting and consulting services to assist in the review, discovery and valuation of assets in connection with the resolution of a marital dissolution settlement.

Litigation Representative Case

Hawaii Attorney General vs. HGEA, UPW et al

Retained by Hawaii AG to assist in the prosecution of a complaint against two of the largest labor unions in Hawaii for recovery of funds paid to these unions by the state to cover state employee health benefits under programs provided by the unions. We performed detailed forensic accounting of over $350 million paid to the unions over a nine-year period, prepared a comprehensive report of our findings, and provided testimony at a deposition thereon.

Litigation Representative Case

SEC vs. J.T. Wallenbrock – Ponzi Scheme

Forensic accounting and expert witness services to reconstruct records, prepare detailed accountings, and assist in the recovery of funds in this $350 million Ponzi scheme, which involved over 7,000 investor accounts. Mr. Biggs also testified at the sentencing hearing for the primary individual charged in the commission of the related securities and investment fraud. The defendant received a sentence of over 20 years. Over $12 million in investor funds have been recovered with millions of potential additional recovery funds committed through notes, settlement agreements and pending actions.

Litigation Representative Case

SEC vs. Concord Capital Enterprises – Ponzi Scheme

Forensic accounting and expert witness services to reconstruct records and recover funds in a $20 million Ponzi scheme with over 300 investors.

Litigation Representative Case

Six Pac Industries vs. Monsanto Chemical and Dow Chemical

Damages analyses and litigation services to provide evidentiary support for Six Pac’s claim for damages suffered from defective products purchased from Monsanto and Dow Chemical companies and used in the manufacture of RV camper shells.

Litigation Representative Case

Incorporated City in the San Gabriel Valley (Confidential Matter)

Special investigation and audit of vendor transactions and internal controls to identify inappropriate allocation of funds, contracts with unapproved vendors, questionable billings, and payments exceeding negotiated contracts. SLBiggs was engaged to prepare a report and testify before the City Council concerning its general recommendations regarding the City’s procurement and accounting policies and practices, including an evaluation of internal controls or lack thereof.

Litigation Representative Case

Entertainment Industry Foundation (EIF)

Charitable corporation EIF engaged the Firm to conduct a forensic audit, examine, and report on whether it had properly charged one of its charitable programs for expenses incurred on its behalf.

Litigation Representative Case

Performing Arts Center of Los Angeles County

Engaged by the Center’s Audit Committee to provide forensic analysis and report on the contracting process and financial transactions associated with the Center’s 50th Anniversary Events to identify the cause of variance in the projected revenue of the Event and determine if its source could be attributed to fraud or corruption.

Litigation Representative Case

Court Appointed Expert

Superior Court-appointed expert retained to investigate the merits of a felony fraudulent billing complaint against a non-profit company that had contracted with the County of Los Angeles Department of Public Social Services to provide services to minorities and dis-advantaged populations. The non-profit was alleged to have billed the County for fictitious clients and/or services not provided, to have falsified residency verification documents and engaged in other alleged fraudulent and illegal activity.

Litigation Representative Case

Wage Claim Class Action

Forensic accounting analysis and litigation support in an alleged unpaid wages class action case against a Los Angeles dry cleaning company.

Litigation Representative Case

Lachman vs. Peters – Securities Litigation

The firm was engaged in this securities litigation matter to provide consulting, litigation support, forensic accounting and expert witness services. The engagement involved a compilation of securities transactions to determine gains, losses, commissions and charges incurred in connection with a complaint involving excessive trading activity (i.e. “churning”) and inappropriate investments relative to Lachman investment accounts. We developed financial valuations and alternative analysis to assist in dispute resolution and provided forensic accounting to develop case support for legal defense and prosecution.

Litigation Representative Case

Los Angeles County Office of Education (LACOE) vs. Federation of Preschool and Community Education Centers (Federation)

Forensic accounting services in this litigation matter. The Firm assisted LACOE in providing evidentiary support of its claim against Federation related to the alleged embezzlement and misappropriation of funds by former Federation officers and employees and in LACOE’s defense of Federation’s counterclaim.