Hugh Gardenier/Martha Gardenier
Gardenier & Associates, PLLC
Certified Public Accountants - Certified in Financial Forensics - Certified Fraud Examiners (281) 923-9853
Litigation Support and Other Services
Auditing
Our auditing experience includes over 25 industry groups including: nonprofit organizations, Single Audits, employee benefit plans, stevedoring, container yards, oil tool manufacturing, oil field services, school districts, women's shelters, Taft-Hartley multi-employer health and welfare plans, fertilizer manufacturers, millworks, arts and entertainment, banks, factors, leasing companies, collection agencies, oil and gas drilling, proprietary schools, telephone companies, cable companies, electronics manufacturing, churches, pipeline coating, concrete form fabrication, and labor organizations.
Criminal
When your former "trusted employee" is facing criminal prosecution the difference between making the case and seeing them "sail-off to Belize" is frequently how the evidence is put together. The sad reality is that most Texas counties don't have enough money, and often expertise, to aggressively prosecute white collar crime. This means that you have to do the leg-work, and it has to be done in a proper manner in order for the evidence to be admissible in court. We understand white collar crime, and we understand how to communicate fraud to prosecutors.
Digital Forensics
Acquiring, identifying, properly isolating, preserving, and analyzing digital evidence requires significant education, experience, and technical resources. Very few CPA's understand digital evidence and have the skills necessary to work in this environment. Hugh Gardenier and Martha Gardenier have MS in Digital Forensics graduate degrees from Sam Houston State University.
Civil
A FEW OF OUR RECENT SUCCESSFUL ENGAGEMENTS-
* Fraud Investigation Conducted on Behalf of BOD's - identification of financial statement fraud, wire fraud, mail fraud, investment fraud, working interest fraud, unauthorized sale of company assets, unauthorized bank transfers, and more.
* Real Estate Investment Fraud - identified fraudulent use of retiree's funds by investment partner to force settlement of lawsuit.
* Digital Forensics Examination - of ex-controller's work PC to identify $1.6 million in fraudulent transactions and use of proceeds. Suspect successfully prosecuted.
* Identification and Analysis of Purchasing Irregularities - agreed-upon procedures to provide support for a defendant in a defamation case. Athletic equipment purchases examined of large school district to identify conflict of interest and purchasing irregularities. Lawsuit was successfully settled.
* Digital Forensics Examination and Forensic Accounting - to determine extent of fraud committed by long-time office manager of a plumbing construction contractor. Loss in excess of $800K. Suspect successfully prosecuted.
* Insider Lending - identification of extension of credit transactions by a senior bank officer using assets of a bank customer.
We have worked for major Texas and North Carolina law firms in federal, state, and federal bankruptcy courts. A sampling of industry groups include: oil and gas drilling, school districts, hospitality industry, real estate investment, oil and gas transmission, banking, medical, oil and gas development and production, stevedoring, general construction, manufacturing, and specialized construction.