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Provides Testimony In

CPA, CPA Forensic Accounting Bankruptcy, Divorce Account, Fraud Investigation, Internal Control Analysis, Financial Statement Interpretation, Forensic Accounting, Audit Failure Investigation, CPA Forensic Accounting,

Summary of Professional Experience

Chief Financial Officer:
Responsibility for the company’s accounting policies, practices and procedures.  Management of the automated accounting systems.  Accumulation and disbursement of financial information. Accounts receivable and payable.  Order entry, cost accounting, monthly reporting, inventory control, payroll, internal accounting control, and fixed assets monitoring. Tax planning, reporting, and filing.

Certified Public Accountant:
Prepared and reviewed audits, reviews and compilations, risk management, internal control review, state and federal tax returns and management consulting engagements.  Developed budgets, cost accounting systems, company computer systems, employee manuals, and written company policies and procedures, company and personal financial planning.

Certified Forensic Accounting:
Performed analysis, investigation, inquiry, tests, inspection and examination to develop an expert opinion in matters of contract review, negotiation, trial preparation, auditing, and divorce planning.

Certified Fraud Examiner:
Resolved allegations of fraud by obtaining evidence, taking statements, writing reports, testifying to findings, and assisting in the prevention and detection of fraud and white-collar crime.

Instructor:
College, vocational, and adult education; subjects including accounting, business, and computers.

Education

Fresno State University, BS Accounting
Federal Emergency Management Institute-Basic Incident Command Systems
Federal Emergency Management Institute Comptroller Cadre
Reality Therapy Training (Deming Theory of Management)
Marine Law Enforcement
Chelan County Reserve Police Academy

Certifications

CPA – Certified Public Accountant, California and Washington

CrFA- Certified Forensic Accountant, American College of Forensic Examiners International

CFE – Certified Fraud Examiner, Association of Certified Fraud Examiners

DACFA – Diplomat, American College of Forensic Accountants

EMT – Emergency Medical Technician, Washington

Standard First Aid and CPR, 2000

Standard Designated Teachers Credential, California

General Contractors License, California

Memberships

American Institute of Certified Public Accountants

California Society of Certified Public Accountants

Washington Society of Certified Public Accountants

American College of Forensic Examiners International

Certified Fraud Examiner Association

Hospital Financial Management Association (Past)

Computer Technology

Extensive professional knowledge of most popular computer applications: 
Microsoft Word – develop letters, merge lists, import items 
Microsoft Excel – develop spreadsheets, perform data analysis, design graphs and financial calculations 
Microsoft Power Point – develop presentations 
Microsoft Access – establish and manage databases, write reports, merge and sort 
Microsoft Publisher – develop and publish web pages, flyers, cards, and brochures 
Microsoft FrontPage – develop and publish web pages 
MAS 90 – set up accounting systems, import and export data, write reports 
Peachtree – establish accounting systems, produce reports and financial statements, import and export, analysis by date 
ACCPAC – develop accounting systems, produce financial statements, write checks, A/P and A/R 
QuickBooks – set company-wide books, develop reports, import and export, analysis by date 
Intuit Pro Series – prepare state and federal income tax returns 
True Value – compute financial information 
CD Law – research state law 
Operating systems: DOS, Windows 95/98/2000/XP

Chronology of Professional Experience

Self-Owned Consulting Practice CPA/Owner, 1984 – Present

CPA firm employing two professionals, 5% audit, 50% tax and 45% consulting.  Prepared and reviewed audits, reviews and compilations, risk management, tax returns and management consulting engagements.  Developed budgets, cost accounting systems, company computer systems, employee manuals, and written company policies and procedures.  Provided assistance in contract review and negotiation, forensic accounting and trial preparation, and as an expert witness.

Computer Training Center Owner/Instructor, 1995 – 1998

Private business vocational school. Managed the design and implementation of state approved curriculum, instructed classes, and developed business policies and procedures.

C. G. Uhlenberg Accounts Inc., CPA/Owner, 1970 – 1984

CPA firm employing 12 professionals, 50% audit, 20% tax, and 30% management consulting.  Prepared and reviewed audits, reviews and compilations, risk management, tax returns, and management consulting engagements.  Developed budgets, cost accounting systems, company computer systems, employee manuals, and written company policies and procedures.  Audits included El Camino Hospital District (500 beds), Washington Hospital District (450 beds), and Sequoia Hospital District (450 beds) as well as the cities of Cupertino, Mountain View, and South San Francisco, California, the San Mateo and Milpitas School Districts, VSL Corporation (revenues of $100,000,000), Mid-State Mechanical Inc., and Salinas Bean Company. Provided assistance in contract review and negotiation, trial preparation, and as an expert witness.

Projects Work Summary

Pacific Tissue Company, GA, CFO 2000-01

Golden T. Corporation, AZ, CFO 1992-93

Cascade Medical Center, WA, CFO 1986-88

San Jose Software Consulting Inc., CA, CFO 1983-84

Town of Los Altos Hills, CA, CFO 1980-81

Audits Summary

Available upon request

Fraud Investigation Summary

City – vendor collusion kickback scheme. 

Hospital District – substitution of cash register receipts and removing cash. 

School – student body funds, school secretary taking cash. 
Construction Corporation – overstating revenue, falsification of documents, falsification of customs reports, collusion between parent and subsidiary, collusion between parent and customers, drugs to supplement revenues. 

Medicaid Fraud – pharmacies dispensing drugs not on the formulary and billing for formulary drugs. 

Divorce – understatement of income, hiding of assets, valuations of assets, retirement plans, taking of money from business 

Service Club – substituting register receipts after hours and taking of cash. 

Business Valuation – dissolution of partnerships. 

Jewelry Store – taking of inventory and selling it, income not recorded. 

Hospital/Doctor – transferring of income to another company; physician intentionally not referring patients to a hospital in spite of contract to do so. 

Kickbacks from machine shops to reps with government contracts involved. 

Start-up fictitious product – salted gold mine. 

Author and Lecturer

Available upon request

References

Available upon request

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