Construction Management

DAN L. JOHNSON

Mr. Johnson is a Senior Associate with Rocky Mountain Advisory. He has more

than 5 years of public accounting experience in audit and forensic services. His

expertise focuses on fraud investigations, Foreign Corrupt Practices Act

investigations, damage calculations, evaluating business solvency, bankruptcy and

troubled company work. Mr. Johnson also has extensive background and

experience in the financial services industry including banking, investing and

lending. Mr. Johnson is a Certified Public Accountant and is Certified in Financial

Forensics.

Employment History

March 2010 to Rocky Mountain Advisory

present Salt Lake City, Utah

May 2005 to PricewaterhouseCoopers, LLP

March 2010 Salt Lake City, Utah

Forensic Services

October 2004 to HJ & Associates, LLC

May 2005 Salt Lake City, Utah

Audit

Education

University of Utah, Salt Lake City, Utah

Master of Business Administration, 2005

University of Utah, Salt Lake City, Utah

BS Finance, 2001

Professional Credentials

Certified Public Accountant - Licensed in Utah

Certified in Financial Forensics by the American Institute of Certified Public Accountants

Professional Memberships

American Institute of Certified Public Accountants

Utah Association of Certified Public Accountants

Association of Certified Fraud Examiners

Language Proficiency

Speaks, reads and writes Spanish proficiently

Dan Johnson, continued

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Experience

Litigation Construction Dispute. Analysis of all phases of the pipeline construction and

construction related delays. Quantified damages relating to domino effect of

construction inefficiency and delays. Gained level of familiarity with issues

unique to construction litigation.

Partnership dissolution. Analyzed transactional history of company in order

to recalculate owner's equity for each of the three partners involved.

Performed partner interviews as well as transactional investigations to make

correct allocation of personal and business expenses attributable to each

partner.

Legality of municipal fees. Performed in depth analysis of all costs and

revenues related to pre-construction fees charged to developers by a city.

Allocated revenues and expenses over a period of time to determine the

reasonableness of these fees. Made recommendations for process

improvements.

Misappropriation of funds. Performed analysis of redevelopment grant

revenues and related expenditures. Identified and traced expenditures

related to the redevelopment from the general ledger. Performed payroll

analysis in order to allocate proper charges related to redevelopment.

Quantified total redevelopment related grant revenues and expenditures.

Investigations Federal Corrupt Practices Act. Performed investigation into illegal bribes

paid to government officials in foreign countries to facilitate distribution of

products within these countries. Investigated explicit knowledge of these

illegal bribes by senior management and member of the audit committee.

Stock option backdating. Performed analysis to uncover trends in stock

options backdating. Identified specific grants that were in violation of

Accounting Principles Board Opinion No. 25 and/or company policy.

Contract dispute. Performed comprehensive review and testing of

independent driver contracts to ensure proper documentation of all revenues

and expenses as well as review compliance with government regulations.

Contract dispute. Performed comprehensive review, testing and

recalculation of payouts to a large distributor of health and nutrition products.

Analysis of complex country specific contracts for each of the nine countries

in which distributor did business.

Fraud detection. Performed various analyses to uncover potential fraud and

areas of concern for management. Employed data-mining techniques to

identify fictitious vendors and missing documentation related to payables.

Performed walkthroughs of various transactions from beginning to end to

identify internal control weaknesses. Made recommendation to strengthen

internal controls and presented findings senior management.

Dan Johnson, continued

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Other - Health Care Performed initial testing and review of records for health care company to

ensure compliance with government regulations in the areas of Workers

Compensation, Medicare, and third party insurance coverage.

References

Available upon request

Contact Dan Johnson at:

Rocky Mountain Advisory

215 South Main Street, Suite 550

Salt Lake City, UT 84111

801-***-**** (Direct Line)

801-***-**** (Direct Fax)

********@*********************.***

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