If you missed the FLS Breakfast on June 1, be sure to join us for the next one on Sept. 7. The Family Law Section Breakfast is held on the first Thursday of each month, September through June, 7:30-9 am…

By Pat Salem, CPA, CFE
IAG Forensics & Valuation
pat@iagforensics.com

Technology is constantly evolving as industry experts find new and improved ways to do things. They have brought us banking by phone, transfers via texting and mobile payments with Square. Even before these technologies became globally available, we were making on-line payments using service providers such as PayPal, SecurePay and Authorize.net.

As technology evolves the question businesses need to ask is, are the internal controls evolving as well?

By Dan Branch, CPA/ABV, ASA – Partner
IAG Forensics & Valuation
dan@iagforensics.com

According to Georgia law, elder abuse is any intentional or negligent act by a caregiver or any other person that causes harm or a serious risk of harm to a vulnerable adult. It includes physical, sexual and emotional abuse, financial exploitation, neglect, self-neglect or abandonment. It might be physical violence, isolation, or identity theft or the theft or embezzlement of a senior’s property.

Unfortunately, the number of elder abuse cases in Georgia is growing. The Georgia Bureau of Investigation recently labeled the increase, especially across North Georgia, as the “Silver Tsunami.” Based on information from the National Council on Aging (NCOA), an organization whose mission is to improve the health and economic security of older adults (typically considered 60+), the abuse can take many forms – phone scams, Medicaid/Medicare fraud, home improvement scams, counterfeit prescription drugs, homeowner/reverse mortgage scams, lottery scams and, probably the most heart wrenching, the grandparent scam where a scammer calls an elderly person, pretends to be a grandchild, and proceeds to ask for money to be sent via Western Union or MoneyGram (which don’t always require ID to collect the money).

From the State Court of DeKalb County, State of Georgia:

We need the help and cooperation of the DeKalb Bar Association in making our court records accurate and understandable.

When you e-file, your labeling of the documents carries over into the docket – electronic filing has in some respects outsourced the creation of the court’s record to the filing parties. The mislabeling of electronically filed pleadings creates inefficiency and inaccuracy related to the court’s record. The standing order presented below is an attempt to address that situation.

By Karen B. Fortune, CPA/CFF, CGMA, MAcc
IAG Forensics & Valuation
karen@iagforensics.com

Many times, mom and dad, in an attempt to transfer as much wealth as possible by saving trustee and executor fees, name one of their children as the executor(rix) of their wills. This sounds like an ideal situation since the siblings love one another and will do the right thing by each other. In some situations; however, this decision can lead to disaster and tear an otherwise close-knit family apart. 

The 2016 DeKalb Bar Association Holiday Party was held in December, once again at the Solarium at historic Scottish Rite in Decatur's Oakhurst Village. Thanks to our generous sponsors, delicious food and the fellowship of DBA members and friends, a…