< PreviousWhat comes to mind when you hear the term forensic accountant? Most individuals who have not worked with a forensic accountant before believe they concentrate on in- vestigating criminal activity. It is true that some of the work may involve in- vestigating criminal activity -- fraud investigations, for example. But in litigation, forensic accountants work in many different types of financial disputes outside of criminal proceed- ings. Many litigation cases involve eco- nomic damage calculations. These types of cases can range from person- al injury to business disputes, divorce or breach of contract, just to name a few. As attorneys develop their strategy for these cases, the type of financial expert they retain to assist in the mat- ter and the timing to get them involved can have a signifi- cant impact on the case’s outcome. When an economic damage mea- sure is involved, a forensic accountant can provide qualified support to at- torneys in a variety of ways, includ- ing: 1. Assist in the preparation of requests for essential discovery items and in planning important financial inter- rogatory queries. 2. Help with organizing voluminous and disorganized records in an ef- ficient way and determining which key records were received, as well as identifying those that were not provided. 3. Calculating the damage or provid- ing feedback on the strengths and weaknesses of the claim for dam- ages. This can be done first at a high level, then by helping determine if a more detailed review of the claim is necessary. Forensic accountants’ background in accounting and fi- nancial matters allows them to offer different perspectives that can help attorneys on their cases. 4. Assisting attorneys in preparing key questions prior to a deposition and by sitting in during the deposi- tion, and/or reviewing transcripts after the fact, looking for inconsis- tencies in testimony. Consider two examples of how a forensic accountant’s involvement can be helpful to the successful handling and outcome of a case: CASE 1: AN UNHAPPY PARTNERSHIP Your client hired you because of a business dispute with one of his part- ners. Your client’s partner has not provided timely financial information and there is concern that there may be some embezzlement of company funds. You immediately retain a forensic accountant to prepare a discovery re- quest list for financial documentation necessary to determine whether any wrongdoing occurred. The forensic accountant compiles a list of items to request, including tax returns, com- pany books and records, the partner- ship agreement and other items. Once the requested items are pro- duced, you instruct the forensic ac- countant to review the information. The accountant determines that the CESAR MEJIA, CPA, CFE | Forensic Accounting Forensic Accountants Provide Crucial Help In Resolving Financial Disputes Cesar Mejia, CPA, CFE is a Shareholder with Sol Schwartz & Associates and has been in public accounting since 1998. He is in charge of the Audit Department and holds the globally preferred Certified Fraud Examiner (CFE) credential. He uses his experience and analytical skills to provide attorneys with litigation support and foren- sic accounting expertise. Mejia’s practice concentrates on financial statement audits, reviews and compilations, litigation support, consulting services and agreed-upon procedures. He also is experienced in auditing employee benefit plans, performing internal control reviews and working on due-diligence engagements. Mejia previously worked for a Fortune 500 company as an internal auditor and has authored numerous published articles. 10 ATTORNEY AT LAW MAGAZINE · SAN ANTONIO · VOL. 2 NO. 2company’s books and records disagree with information on the com- pany’s tax returns. Additionally, the forensic accountant determines that the partner in question has been running personal expenses through the business and that income and distributions were not made according to the partnership agreement, resulting in amounts due to your client. The forensic accountant computes the amount due based on the findings, resulting in over $1 million due to your client for underpaid distributions and reimbursements for personal expens- es paid to the defendant. As a result of these findings, the partners decide to terminate the partnership and the forensic accountant is asked to structure the dis- solution of the partnership with a focus on mitigating taxes. CASE 2: ELDER ABUSE You are hired to represent an individual in a lawsuit brought for- ward against a sibling, alleging the defendant misappropriated monies while providing care for an elderly mother. The defendant alleges there was no wrongdoing on her behalf. You immediately retain a forensic accountant to prepare a discovery request list for financial documentation to determine whether there was any wrongdoing. The forensic accountant compiles a list of items to request, including bank statements and records. Once the requested items are produced, you instruct the forensic accountant to review the information received. The forensic accoun- tant determines that the defendant opened various bank accounts and, unknown to her mother, made transfers (hundreds of thousands of dollars) from the mother’s account to her personal accounts over the years. Per review of bank and other legal documents, the forensic accoun- tant later determines that some of the larger transfers coincided with amounts used to purchase real estate properties by the defendant, all under the defendant’s name. The forensic accountant’s report and tes- timony help summarize and prove the transfers made by the defen- dant, ensuring a judgment for the plaintiff. SUMMARY With a background in business, tax and financial matters, the ex- perienced forensic accountant is an invaluable asset who can make difficult cases involving financial analysis much easier. An effective forensic accountant can provide helpful preliminary insight, requests, queries and advice to attorneys in all phases of litigation. I have personally been involved in cases in which the attorneys ini- tially were not going to retain a forensic accountant, as they did not believe their clients had a strong enough case, and/or they did not know the extent of the damages relating to their case. After some of those cases were resolved with the help of a forensic accountant, they resulted in significant variances from the party’s initial assessment of the damages. ...the experienced forensic accountant is an invaluable asset who can make difficult cases involving financial analysis much easier. An effective forensic accountant can provide helpful preliminary insight...” 11hen three of San An- tonio’s most respect- ed and trusted land use and economic de- velopment attorneys opened the doors to their new firm in March of this year, the charged anticipation within the commu- nity was almost palpable. Like a dream team taking the field, Rob Killen, James B. Griffin and Ashley Farrimond created an enthusi- astic buzz with the announcement that they have joined forces in the creation of Killen, Griffin & Farrimond (KGF). Based on individual performance, prow- ess and know-how, any one of these esteemed attorneys could be the MVP but the funda- mental structure of this new firm is an equal partnership that doesn’t spotlight any one counselor, but rather amplifies while seam- lessly merging the talents, knowledge and ideals of each. “We’ve all been doing this for a long time,” Killen says, “and we’ve all come from firms that practice in similar areas. What distinguishes us from other folks that do general real estate or economic development work, is there is a high level of synergy amongst our varied back- grounds and experiences, not just professionally but within the community with volunteer work and involvement.” “Our firm fills a specific niche that conversely spans everything from a zoning variance for a homeowner to a large incentive package for a multibillion-dollar data center to the entire en- titlement process for a several-hundred acre mixed-use development,” says Griffin. “We work independently but collaboratively, each of us having different expertise and skillsets that we share, allowing us to expertly and efficiently handle any issue presented by all clients large or small.” KILLEN, GRIFFIN FARRIMOND Developing Our Future & Building Our Economy WRITTEN BY SUSAN CUSHING LA W FIRM OF THE MONTH &WJames Griffin, Ashley Farrimond and Rob Killen 12 ATTORNEY AT LAW MAGAZINE · SAN ANTONIO · VOL. 2 NO. 2BATTLE BORN Launching a new firm in the best of times can be challenging, but almost as if to test their mettle, KGF faced a hurdle right out of the gate. What has been a struggle for even the most established businesses, COVID-19 could have been a disaster for this new enterprise. Instead, it only served to prove what the trio already presumed. “I think it validated what we all knew going in,” says Farrimond. “We’re all on the same wavelength and work well together whether that’s in the same office or remotely from our homes. Our communica- tion and collaboration are truly effortless.” “Everything has been quite seamless,” agrees Griffin. “Right af- ter we all moved into the office, the COVID-19 pandemic became a real threat. By the end of the week, all the boxes were re-packed as we headed to our homes to work. “It has been interesting, but because of the way we work together it really wasn’t an issue,” he adds. “I think if anything, it validated what we already knew about how we function as a team.” Building on their extensive experience, the firm’s work includes re- zoning, neighborhood plan amendments, vested rights, permitting and annexation, governmental relations/advocacy, as well as economic incentives of all types and creation of special taxing districts (e.g. Tax Increment Reinvestment Zones and Public Improvement Districts). “We have projects that are residential (single and multi-family), commercial, office, industrial, mixed use, infill, rural, and historic, for clients large and small,” says Killen. “And we have worked on projects, for clients, in San Antonio as well as throughout south and central Texas. We also have several clients on retainer for public policy and contract initiatives/ interests.” KILLEN, GRIFFIN FARRIMOND Developing Our Future & Building Our Economy WRITTEN BY SUSAN CUSHING &What distinguishes us from other folks ... is there is a high level of synergy amongst our varied backgrounds and experiences.” Emilie Christian Weissler 13Equally committed to this new endeavor and an essen- tial founding member of the team is Emilie Weissler who serves as the firm’s director of land use and development assisting and facilitating the responsive service afforded all KGF clients. The only non-attorney member of the gen- esis group, Weissler is pivotal to community and business outreach, nurturing and developing her numerous long- standing relationships to maximize the team’s effective- ness in representing their clients as they move through the development stages. “We have such strong relationships and an extraordi- nary wealth of knowledge,” Weissler says. “We are the cul- mination of expansive knowledge, experience and dedica- tion. While there are other land use firms in San Antonio and in Texas, we set ourselves apart in being able to pro- vide a full-service boutique experience with an impressive track record of success in each project we touch. We do a whole lot and we do it extremely well. There is no issue, no site, no project too big or too small for the KGF team.” THE A TEAM Aside from merging years of proficiency and commu- nity affiliations, perhaps the real secret to the powerful structure of this group lies in their innate ability to respect and draw from one another’s strengths while merging their goals and aspirations into highly effective results for their clients. It is a team of professionals that has established long- term relationships with city and county leaders, commu- nities and professionals across many fields in the greater San Antonio metropolitan area and throughout central and south Texas. This goes beyond professional or busi- ness interests. Each member of the KGF team is equally invested within their community to support and sustain the neighborhoods and environmental standards that make San Antonio great. “Relationships and various commitments to our com- munity remains an overall theme for this group,” notes Killen. “We are all involved in varying degrees and in dif- ferent areas and diverse organizations.” “On a side note,” interjects Griffin, “while all these ac- tivities are inspired for personal reasons, we can’t help but recognize that the connections and relationships derived are at the same time critically important to our practice. Certainly, serving on various boards, working with elect- ed officials and policy makers makes a difference and ex- pands our universe of relationships which are instrumen- tal in serving the needs of our clients and representing their interests.” A DRIVE TO SUCCEED Killen, most recently a partner in the firm formerly known as Kaufman & Killen, brings a wealth of expertise representing property owners, developers and various or- ganizations in the San Antonio area. These skills necessary for his practice evolved through his history of advocacy and a strong desire to make a difference. “When I was growing up, no one in my family had completed college, so when I had the opportunity to at- tend UTSA, I decided that I would make the most of my time there,” Killen says. “I immediately got involved in extracurricular activities and had the honor of serving as president of the Lambda Chi Alpha chapter and president of the student government. These experiences helped pre- pare me for my career.” Killen returned to San Antonio after graduating from law school and joined a firm that focused on land use is- sues. “I learned all about zoning, annexation, the creation of special districts and economic development incen- tives representing developers and businesses in front of city councils throughout the San Antonio area,” he says. “Land-use and economic development issues are com- plicated and filled with obstacles that can be extremely challenging to overcome. These obstacles require a deep understanding of local laws and regulations and an ability James GriffinAshley FarrimondRob Killen 14 ATTORNEY AT LAW MAGAZINE · SAN ANTONIO · VOL. 2 NO. 2to work effectively with government officials and myriad public entities and stakeholders in order to get a given project across the finish line.” He and his wife, Melissa Castro Killen, have been mar- ried nearly 16 years and are the proud parents of Emily, 8. “Community service is important to both of us,” says Killen. “My wife served on a suburban city council, and then served on the VIA Metropolitan Transit Authority board of directors. I was elected to the UTSA Alumni As- sociation board of directors, and I served two terms as president. During my second term as president, UTSA started its football program, so it was a time of unprec- edented growth and change for the Alumni Association. It gave me a chance to again advocate for my alma mater and work with elected officials at the local and state level to secure additional funding for edu- cation.” While Killen has been involved on a number of nonprofit boards over the years, including the Witte Mu- seum and SAMMinistries, he has de- voted a significant portion of his time to the North San Antonio Chamber of Commerce, where he served as chairman of the board in 2015, as well as serving three terms as president of Lead SA, the North Chamber’s non- profit organization. He still serves on the North Chamber’s board of direc- tors as chairman of the government affairs council. All these roles have allowed him to have an active part in building the future of San Antonio. THINKING OUTSIDE THE BOX Described as a leader, critical thinker and communicator, Griffin’s 13-plus years of progressive experience makes him the ideal point-person working with developers, property owners and government entities to advance projects and overcome issues. Griffin’s results-oriented approach has been finely honed and calibrated over the years, serving and achieving results for a wide-range of clients. A native of San Antonio, Griffin earned his Juris Doc- tor from St. Mary’s University School of Law where, like his partners, he distinguished himself including receiving the Pro Bono Achievement Award. An attorney at Brown & Ortiz for more than a decade, including over five years as partner, Griffin has earned a stellar reputation as an influential and dynamic professional who can get things done. Appearing regularly before city and county boards and commissions to resolve planning, zoning, land use and other development issues for his clients, Griffin is also known for his outstanding negotiating skills, working tirelessly to secure agreements for land development be- tween property owners and neighborhood organizations. “Forming KGF was something that actually came to- gether quickly but felt like we had been planning for a while,” he says. “Everything just felt right. The right peo- ple, the right plan and the right time.” Griffin and his wife, CeCe, a fundraiser at UTSA, are the proud parents of three young children, Holden, Gray and Posey, and are active volunteers in the San Antonio community. “My wife and I both feel strongly about giving back to our community,” Griffin says. “We both serve on several volunteer boards and support professional and nonprofit organizations across the city. We were taught and truly believe that when you give back to our community, the community gives back to you.” Griffin has held leadership positions within the San Antonio Bar Association and Texas State Bar Associa- tion, has been an active participant in real estate trade organizations including the Real Estate Council and the Urban Land Institute. In addition, Griffin currently is the president of the Texas Biomed Founder’s Council and has served on the SA Tomorrow Comprehensive Plan Committee, is the former chair of the Planning and Zoning Commission for the City of Olmos Park and former Chair of the Witte Society. He is also a graduate of Leadership San Antonio, is a regular speaker on real estate, land use and development at seminars, and has received peer honors including being recognized as a State Bar of Texas Fel- low and a Texas Super Lawyer’s Rising Star in Land Use and Zoning Law. GOING THE DISTANCE Also a graduate of St. Mary’s Uni- versity School of Law, Farrimond brings her own special talents to this burgeoning new firm. Farrimond represents companies, property owners and developers in San Antonio, Bexar County and the surrounding com- munities with land entitlements, economic development and municipal law matters. Her practice focuses on devel- opment incentives, zoning, variances, permitting, vested rights, design review, historic matters, street closures/re- alignments and development agreements. Farrimond has an appreciation for preserving the beau- ty and unique qualities that make this community special. “We live in a unique community,” she says. “San Anto- nio is unlike any other big city in Texas. Our clients know that when they come to us, they can depend on our highly detailed and longstanding knowledge of how this city and metro area work. Individually we each have the experi- ence, relationships and familiarity with local and regional processes, but as a team we have an even greater wealth of skills to offer.” Farrimond’s husband, Louis Gross, is also an attorney. They have two young children. Like her partners, she is involved with committees and organizations that both en- hance her professional skills and promote the community betterment. Our clients know that when they come to us, they can depend on our highly detailed and longstanding knowledge of how this city and metro area work.” 15Being part of a winning team is not new to Farrimond who was is an incredibly accomplished volleyball player and was in fact, inducted to the Trinity University Athlet- ics Hall of Fame. TIES THAT BIND Weissler, who began her San Antonio career in the pub- lic sector serving as the director of communications and zoning for the City of San Antonio Council District 10, now utilizes those skills as well experience accrued while working at Brown & Ortiz as project manager to support the efforts of KGF. “Although our impressive track record of success in land use is something we are very proud of at KGF, what sets us apart in our field is the relationships we have within the communities. I began my career in San Antonio handling constituent services for the District 10 Council Office. As I transitioned into managing all external communica- tions, zoning, and development for the district, and later to the private sector, it was those foundational relation- ships with neighborhood leaders, businesses, elected of- ficials, council aides, and municipal staffers in and around San Antonio that made the difference,” she says. “While I wear many hats throughout a typical day in the office, a significant part of my focus is working with the right stakeholders and community leaders to bring our client’s projects to fruition.” Weissler is a graduate of Texas Christian University and the Real Estate Council of San Antonio’s Leadership Development Program. She is an active member of The Conservation Society of San Antonio, San Antonio Young Professionals, and regularly engages with real estate in- dustry trade organizations. She and her husband, Jakob, who is an attorney in town, are the proud owners of an adorable but mischievous 10-year-old Dudley Lab named Sam Bear III. Like her fellow team members, Weissler is dedicated not only to her clients but the community in which she lives. “We share the same belief that community involvement, in and out of the office, is vital to what we do and who we are,” she says. “Whether it is the Real Estate Council of San Antonio, Texas Biomed Founder’s Council, profes- sional organizations, alumni associations or serving on committees that are dear to us, we each give back to San Antonio in our own ways. That well-rounded exposure, coupled with our professional expertise, is why our clients trust and believe in us to get the job done.” THE ROAD AHEAD The future looks bright and promising for KGF and its clients. Bringing together the best of their individual and collective experiences allows this team of professionals to provide thorough and creative strategies that address complex issues associated with securing approval of re- quired entitlements that are integral to the municipal land development permitting process. Utilizing their substantial and extensive long term re- lationships with city and county leaders, communities, and professionals across many fields in central and south Texas, the KGF team strives to provide comprehensive solutions resulting in project approval in a timely and re- spectful manner, regardless of project size. “We have created something unique here,” says Griffin. “Not only do we have an unbelievable amalgamation of experience and extraordinary talent, but there’s a synergy that very few firms enjoy. It’s so special, this balance of expertise and individual excellence.” “Forming Killen, Griffin & Farrimond with amazing colleagues that I trust and respect is the culmination of all of my experiences,” says Killen. “Our firm is a team that combines unparalleled technical expertise in land use and economic development with the highest degree of profes- sionalism. We have a shared vision of providing outstand- ing service to our clients, maintaining our community service commitments and keeping a healthy work-life bal- ance. We work for the betterment of San Antonio because we and our loved ones live here. Family and community are important to all of us at KGF.” KILLEN, GRIFFIN & FARRIMOND One International Centre 100 NE Loop 410, Suite 650 San Antonio, TX 78216 (210) 960-2750 www.kgftx.com 16 ATTORNEY AT LAW MAGAZINE · SAN ANTONIO · VOL. 2 NO. 2The Amegy Bank® Commercial Card1 is a single charge card that allows companies to take advantage of simplified management and maximized savings. An Amegy Commercial Card gives you: • Mobile expense management • Robust spend management—set credit limits and usage restrictions online • Automatic transactions to eliminate invoices and paperwork • Online reporting and customized tools to improve cash flow • Reduced administration needs by routing payments through a single source • Flexible accounting options that match to your existing processes Our Commercial Card is a simple solution to bring your corporate expenses back into tight control and effecitient management. Give your business the spending power and control that leads to growth. A division of Zions Bancorporation, N.A. Member FDIC © 2020 Zions Bancorporation, N.A. 1 Credit Card is subject to credit approval. Terms, conditions and restrictions apply. See banker for details. See what the Amegy Bank Commercial Card can do for your business. Rob Lindley - 210-343-4526 Karen Leckie - 210-343-4558 Denise Smith - 210-343-4502 Jeanne Bennett - 210-343-4556 Submit nominations at www.AttorneyAtLawMagazine.com/Nominate/ SEARCHING FOR OUR NEXT LAW FIRM OF THE MONTHThe legal field has always been centered around paper docu- ments and change has come slowly in this field. New laws and new practices provide for electronic op- tions with records to be used during discovery, in mediation, and at trial. Whether they are medical, billing, ra- diology, employment, phone, or any other type of records, there are sev- eral advantages to retrieving and fil- ing those records in electronic format. Electronic format can be an admis- sible form in Texas courts when filed properly. In fact, some providers have already stopped producing originals as a policy and more are sure to fol- low with many providers choosing copy services to manage their records. Most copy services are managing this data electronically. As copy services become more and more popular of an option for providers to manage their records, the legal field will continue to see requests completed electronically without the need for the original ex- ecuted document. There are significant cost savings associated with paperless records. The production costs associated with pa- per documents is significantly higher than documents produced electroni- cally. History has shown that when re- questing records in paper format the costs can be exorbitant due to a per page charge. Whereas when requests are made electronically, the standard is that of one charge regardless of the page count. This system allows for the cost sav- ings to continue throughout the pro- cess. Storage of paper records has al- ways been a problem and constitutes large amounts of office space whereas digital records stored in the cloud require minimal space and minimal costs. Less paper to buy up front for printing and less paper documents to destroy at the end when the docu- ments are no longer needed. A harder to define cost savings as- sociated with paperless records vs. paper is productivity. Time is money. The ease and speed at which electron- ic documents can be shared produces less downtime. In any operation, in- creased speed of information and increased speed of decision making, equals cost savings. Turnaround time for any major deadline has always been a problem. Moving paper documents to experts, making paper copies to share inter- nally, shipping documents between co-counsel, and even lost mail have all contributed to this problem. This paradigm has now been shifted. With the click of a button, custodians can upload records to a portal and experts can send electronic records to experts or between attorneys instantly. No waiting for documents and no risk of lost mail. Medical providers have led the way in electronic records management. Due to the volume of records, find- ing efficiency in costs and resources required was vital to medical records custodians and the facilities that em- ploy them. They found that electronic data management lowered costs and reduced the resources needed for the management of their large amount of data. It will reduce your costs and need for resources as well. Time and money are saved in the request pro- cess, production process, delivery process, and filing process. Avoiding mail time with paper documents is possible and advisable in all steps to record retrieval. An added benefit of a paperless records policy is the application to a green initiative for the firm. Many potential clients have a green initia- tive and look for partners who also have one. A practice producing less paper waste, less plastic ink and toner cartridges, and less demand on the forestry industry could certainly pro- mote itself as green conscious. For many potential clients this could be the difference in choosing your prac- tice over another. Moving to a paperless records poli- cy allows more to be done with fewer resources. There are many software options that lower the labor needed for management of these records. Not having paper documents around the office make HIPPA Compliance less cumbersome to staff by reducing pro- cess responsibilities. Ensuring all files are under lock and key, not laying in the open for non-employees to view and disposed of properly are tasks not required with electronic records. Even analyzing electronic documents takes less work hours if you utilize Optical Character Recognition or OCR. This search feature can take a user directly to any point of the document by key word search allowing for quick refer- ence. Storage of documents electroni- cally allows team members 24/7 ac- cess to work with the document from endless work environments, including home or when at court. With this type of access there is no down time due to inaccessibility of the documents when traveling or away from the office. Whether you chose to use firm re- sources or third parties in the record retrieval process you will save money, time, and productivity. Electronic re- cords can be admissible and used at all stages of a trial. Although an elec- tronic records policy may not be right for every practice it is for most. In 2020, a paperless environment should be considered by all, the legal field in- cluded. FOR MORE INFORMATION, CONTACT ADAM HEBERT WITH LAW & ORDER RE- CORD RETRIEVAL AT (210)485-9001 OR AHEBERT@LORR.COM. Going Paperless in an Electronic Medical Records World BY ADAM D. 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