Forensic Auditor

Responsibilities
The Auditor will work under the direction of the United States Attorneys / Department of Justice (DOJ) Assistant U.S. Attorneys within the Office. Assists the United States Attorney's Office (USAO) in the investigation and trial preparation phases by conducting medical claims data analysis, forensic investigations, financial damages, statistical sampling, and ability-to-pay analyses, which serve a significant role in determinations regarding investigations, prosecutions, settlements, and recovery in these matters, which can be voluminous and complex.
Investigations may well involve individually identifiable medical information, which the contractor will keep confidential, maintaining the privacy of the individuals who received the health care services or items. Confidentiality will also be maintained for matters under seal, such as qui tam lawsuits, and matters occurring before the grand jury. Investigations may concern sensitive matters, involve prominent individuals, organizations, or corporations within a United States Attorney's district, all of which the investigator will keep confidential. The Auditor shall perform comprehensive analytical, investigative, and financial examination duties in support of the USAO / Department of Justice.
Responsibilities include:

• Conduct audits in support of investigations and litigation involving the government's affirmative civil enforcement of federal laws, particularly the False Claims Act, 31 U.S.C. §§3729-3733, the Anti-Kickback Statute, 42 U.S.C. § 1320a-7b(b)(1)(A), and the Stark Law, 42 U.S.C. § 1395nn(a).
• Conduct similar audits in support of criminal investigations involving 18 U.S. Code § 641, 18 U.S.C. 1343—Elements of Wire Fraud, 18 U.S.C. § 1341, 18 U.S.C. § 1347, 18 USC 1956: Laundering of monetary instruments, 18 U.S.C. § 1957.
• Reviewing, analyzing, and interpreting complex data sets, including Centers for Medicare & Medicaid Services claims data, PPP loan data, and records associated with health care fraud, defense procurement fraud, and other government program fraud.
• Identifying outlier billings and other anomalies within health care claim codes and normalizing claims data across multiple benefit plans to support time studies and other analytical assessments.
• Detecting trends, patterns, and relevant information within investigative and discovery records and applying this analysis to test data under various conditions.
• Reinterpreting and extrapolating results from Statistically Valid Random Samples when modifications to sample review outcomes occur.
• Developing, documenting, and defending loss calculation methodologies and financial damage models for litigation.
• Conducting financial investigations to assess the ability of individuals and organizations to satisfy settlements and judgments, including detailed analysis of assets, liabilities, debt covenants, borrowing capacity, earnings, financial ratios, aging schedules, tax considerations, and collectability.
• Examining personal and business financial records to identify payments, kickbacks, money flows, sources and uses of cash, related-party transactions, and potential damages.
• Performing asset valuations, records reconstruction, and creation of computerized financial models for use in presentations of financial evidence.
• Preparing clear, accurate reports summarizing financial analyses, data findings, and evidentiary conclusions.
• Communicating investigative findings to attorneys, investigators, and other team members, and providing recommendations to DOJ / USAO Attorneys regarding investigative plans, areas of focus, and potential courses of action.
• Reviewing defense presentations, expert reports, and related materials, and collaborating with independent experts as needed.
• Preparing expert reports for litigation and participating in negotiations upon request.
• Professionally engaging with witnesses, persons of interest, and representatives of local, state, and federal agencies to obtain statements, clarify facts, and establish sequences of events in support of investigative objectives.
• Participate in the Suspicious Activity Report (SAR) Review Team, reviewing FINCEN reports to generate investigative leads for law enforcement and assisting in de-conflicting pending investigations.

• Must be Certified Public Accountant (CPA).
• MBA or equivalent in accounting or directly related field.
• Thorough knowledge of generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS).
• Minimum of three years' experience as an auditor.
• Minimum two years specialized experience in the specific subject matter area involved - for example, Medicare billing and claims systems, or DoD inventory systems
• Working knowledge of appropriate accounting and financial analysis ADP systems and applications.

• Thorough knowledge of generally accepted accounting principles and generally accepted auditing standards.
• Minimum of three years' experience as an auditor.
• Minimum two years specialized experience in the specific subject matter area involved - for example, Medicare billing and claims systems, or DoD inventory systems.
• Working knowledge of appropriate accounting and financial analysis ADP systems and applications.
• Excellent oral and written communication skills.
• Experience in litigation environment, experience working with automated litigation support helpful.