Leo Munoz is a Managing Director at GlassRatner. Mr. Munoz is a CPA with over 30 years of combined experience in public accounting, forensic accounting, litigation support, financial due diligence, bankruptcy consulting and corporate experience. In public accounting, Mr. Munoz worked for a Big 4 firm and a national CPA firm. He also held various finance and accounting management roles with a publicly owned corporation in the restaurant and food service industry over a nine-year period. Prior to joining GlassRatner, Mr. Munoz spent the last seventeen years leading the forensic accounting practice in the Texas market for RSM US LLP and a Texas based regional CPA firm acquired by RSM US LLP.
He has assisted a variety of clients in a broad range of industries. Clients have included individuals, trusts and estates, businesses of all sizes, governments, private equity, financial institutions, lawyers, healthcare organizations, and insurance companies.
Mr. Munoz has extensive case experience testifying in a variety of case types in Federal and State court, arbitration and depositions primarily in areas of financial/economic damages, financial fraud/white collar and accounting/finance matters.
Mr. Munoz is a CPA, with a Certificate in Financial Forensics from the American Institute of CPA’s, is a Certified Fraud Examiner and a member of the AICPA and ACFE.
- Damages & Expert Witness Services
- Economic Consulting Services
- Valuation Disputes
- Fraud & Internal Investigations
- Forensic Data Analytics
- Construction Claims & Disputes
- Litigation & Arbitration (Construction)
- Financial Due Diligence & Quality of Earnings
- Mergers & Acquisitions
- Retained by a financial institution to investigate the suspicion of residential mortgage loan fraud involving a loan officer employed by the financial institution and a real estate agent. Using digital forensics analyzed approximately 8,000 emails and 11,000 computer files, identified falsified paystubs, W-2s, employee verifications and bank statements. Findings and report provided comprehensive evidence to refer the matter to federal criminal agencies.
- Retained by counsel representing the owner of a commercial construction company who was criminally indicted by the Federal government for allegations of fraud and misrepresentation in the awarding of federally funded construction projects. Reviewed case production and financial data to address financial issues and rebut certain allegations presented by DOJ in their case. Provided expert testimony at trial in Federal court.
- Investigated the embezzlement of a $2.0 million, multi-year embezzlement fraud scheme perpetrated by an employee at a professional services firm. Using data analytic software applications in analysis and investigation, able to re-engineer the former employee’s methods and concealments within the banking system and general ledger accounting entries. Met with U.S. Secret Service to discuss findings in the internal investigation. Internal investigation report and evidentiary support shared with the U.S. Secret Service for their criminal investigation
- Retained by a restaurant franchisee company to assist with a post-acquisition dispute matter between the franchisee and franchisor. Analyzed, concluded and reported on a specific issue disputed by the franchisor/buyer regarding its accounting for royalty expense regarding the EBITDA calculation under the purchase agreement. My report was issued to an independent arbitrator as part of the overall arbitration process. The arbitrator agreed with my position on the royalty expense issue resulting in a $5.0 million favorable impact on the EBITDA earn out amount for my client.
- Assisted court appointed receivers assigned to oversee the family trust probate dispute. Provided forensic accounting analysis of all cash transactions under review. The trust assets were over a billion dollars and included transaction activity involving an NFL and NBA franchise.