Howard County State’s Attorney’s Office to Partner with Smith’s Forensic Accounting Club

The Office of the State’s Attorney for Howard County will collaborate with the University of Maryland’s Justice for Fraud Victims (JFV) group to support complex financial crime investigations.

The nonprofit, based in the Robert H. Smith School of Business, will provide no-cost forensic accounting expertise in examining financial evidence in cases involving fraud, embezzlement and other financial wrongdoing. 

“Fraud victims are often underserved because these investigations require time, specialized training and meticulous documentation,” said CPA Samuel Handwerger, a Smith School senior lecturer who leads the JFV. “Our students, supported by experienced professionals, have an opportunity to apply their training to real-world investigations while helping law enforcement and prosecutors better understand complex financial evidence.”

The collaboration, formalized in a new memorandum of understanding, builds on JFV’s work with law enforcement and prosecutors in Maryland, including partnerships with the Prince George's County Police Department Financial Crimes Unit and State's Attorney's Office and with the Frederick County State’s Attorney’s Office Economic Crimes Unit.

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Financial crime investigations can involve extensive bank records, accounting documents, transactions and other financial information. Depending on the needs of a particular case, JFV’s forensic accounting services may include examining financial records and tracing transactions; determining whether unauthorized or fraudulent transactions occurred and quantifying losses; analyzing how suspected transactions were carried out or concealed; identifying individuals or other parties implicated by the evidence; and preparing reports and exhibits for use in legal proceedings.

“These cases are about more than numbers on a page. They are real people who have lost money and, in many cases, their sense of security,” said Howard County State’s Attorney Rich Gibson. “Our prosecutors must be able to follow the money and understand the financial evidence. This partnership gives us another resource to help us build strong cases and pursue justice for victims.”