Case Study: Forensic Strategic Solutions uncovers $70M+ in fraud with ACL data analysis

Forensic Strategic Solutions Uncovering Massive Fraud Using Acl Data Analysis

Forensic Strategic Solutions, a team of forensic accountants and fraud examiners, was retained by the Los Angeles Unified School District to audit the troubled Belmont Learning Complex after construction was halted. The project revealed widespread mismanagement and fraudulent activity — including fictitious vendors, duplicate payments, and competitive-bidding violations — that collectively amounted to tens of millions of dollars in questionable expenditures.

Using ACL data-analysis software to normalize and interrogate disparate financial records, Forensic Strategic Solutions quickly identified key fraud patterns and control weaknesses: $2.1 million in overbilling, 48 budget transfers of $49,999 each designed to bypass approval thresholds, and millions in improper direct payments and encumbrances tied to miscellaneous vendor codes. The investigation exposed more than $70 million in problems, prompted corrective action, and led LAUSD to purchase ACL licenses for ongoing monitoring.

Forensic Strategic Solutions

Lisa Robbins

Manager of Fraud Examination