The diversity of Native American operations and enterprises offer their own unique forensic challenges such as changing political structures, new enterprises/programs, and compliance in regulated areas (i.e. government programs and gaming). Lack of internal control and supervision can add to the potential of misappropriations of funds as well as inaccurate accounting and in some cases, fraud. In all situations, it is important for all parties involved to remember that the welfare of the American Indian Tribal members and the maximization of benefits to them must be the priority focus.
Since 2007, I have utilized my substantial experience base to assist numerous Tribes in the following areas:
- Forensic investigations and forensic audits of Tribal programs and operations at the request of the Tribal Councils in situations involving:
- Fraud
- Inaccurate record keeping
- Absence or destruction of records
- Penalties or refund requested by Federal Agencies and Programs (IRS, HUD, etc.)
- Review of Gaming operations to provide:
- Exhibits and analysis for litigation
- Analysis of state governmental fees to Casinos for overcharges
- Audit preparation (Tribal, Housing and Gaming) and auditor liaison resulting in reduced on-site work and audit fees
- Resolution of IRS problems in the areas of payroll and other filing requirements accomplishing dramatic reductions in taxes owed and penalties assessed
- Indirect Cost Calculation (IDC)
All of these engagements were accomplished with minimum disruption of operations and maximum discretion.