Provides Opinion & 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,
Expert Witness No.1140
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.
College, vocational, and adult education; subjects including accounting, business, and computers.
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
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
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)
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
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
Available upon request