Tennessee Fraud Case Studies

Kevin B. Huffman, CPA, CGFM, CFE, is a Deputy Chief Investigator with the State of Tennessee, Comptroller of the Treasury, Division of Investigations in charge of the middle Tennessee area. Kevin is responsible for overseeing and directing investigations involving fraud, waste and abuse in local governments, state agencies, and other publicly funded entities in support of the Department of audit. A 28-year veteran of the Comptroller's Office, Kevin has worked as an auditor in the middle Tennessee area, and in contract audit and audit review. Kevin has taught training classes for the Tennessee Department of Audit and has taught accounting and taxation as a member of the adjunct faculty for Columbia State Community College. Kevin received his Master of Accountancy from the University of Tennessee at Martin. Before state employment, Kevin served four years in the United Stated Marine Corps including service in Operations Desert Shield and Desert Storm. Kevin is married and has four children, and four grandchildren.

Jessica Hannah, CPA, CFE, has been an investigator for the Tennessee Comptroller's Office in the Middle Tennessee region for the past four years. She is responsible for investigating allegations of fraud, waste, and abuse in government and publicly funded entities. She also works closely with law enforcement and prosecutors on criminal allegations. She received two bachelor's degrees in accounting and human resources from Tennessee Tech. She is a Certified Public Accountant and Certified Fraud Examiner. Before working for the Comptroller's Office, she worked at a small public accounting firm, where she conducted audits on local cities, towns, utility districts, and nonprofit organizations.