REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
September 1, 2026
FROM
JASON ANDERSON, District Attorney
SUBJECT
Title
Employment Contract for Forensic Accountant
End
RECOMMENDATION(S)
Recommendation
Approve Employment Contract with Doris Webster as a part-time Forensic Accountant, effective September 5, 2026 through September 2, 2028, for an estimated annual cost of $83,200 (Salary - $83,200, Benefits - $0), to assist in the investigation and prosecution of financial crimes.
(Presenter: Michael Fermin, Chief Assistant District Attorney, 382-3662)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Create, Maintain and Grow Employment Opportunities and Economic Value in the County.
Provide for the Safety, Health and Social Service Needs of County Residents.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). The employment contract for a part-time Forensic Accountant, at a cost of $80 per hour, is not expected to exceed $166,400 for a two-year period. No benefit costs will be included except those as required by law. The rate of $80 per hour is consistent with the Forensic Accountant classification at the Riverside County District Attorney’s office. The cost will be funded with salary savings from vacant positions and grant funding from the Worker’s Compensation Fraud Prosecution program. Sufficient appropriation has been included in the District Attorney’s 2026-27 budget and will be included in future recommended budgets.
BACKGROUND INFORMATION
The District Attorney (Department) is the public prosecutor and has the mandated responsibility to prosecute crimes committed within San Bernardino County, including city jurisdictions, pursuant to Government Code section 26500. The Department’s Specialized Prosecutions Division contains special units that focus on investigating and prosecuting financial crimes. The special units include the Major Fraud Unit, Workers’ Compensation Fraud Unit, Real Estate Fraud Unit, and the Consumer and Environmental Protection Unit (CEP) that litigates illegal commercial cannabis cultivation and sales.
Effective prosecution of cases involving financial crimes depends on thorough investigation of financial activities to uncover the crimes, identify those engaged in crimes, and determine the extent of financial loss of victims. Financial investigations consist of analyzing complex financial records and data to trace hidden assets. Transactions must be interpreted to reconstruct the movement of currency, discern between accurate and falsified financial data, uncover evidence of fraud, embezzlement, money laundering and other crimes. A certified forensic accountant is a financial investigator whose expertise helps identify the path of money before, during, and after crime to determine aspects of the crime, those involved, and the magnitude of loss to the victims. The forensic accountant can also provide expert testimony in court.
The District Attorneys’ offices in Riverside County, Orange County, San Diego County and Los Angeles County, among others, employ forensic accountants to assist in the investigation and prosecution of financial crimes. San Bernardino County does not have a Forensic Accountant job classification and the Department does not have staff who are certified in forensic accounting and fraud detection. The Department only has one accountant who is assigned to a different work unit but temporarily assists with cases on an as-needed basis. The Department previously contracted with a forensic accountant through a service contract for a specific case being investigated, but the case was resolved. The Department prefers an employment contract at this time to work closely with a forensic accountant on multiple cases.
The Department requests approval of a two-year employment contract with Doris Webster as a Forensic Accountant. Ms. Webster retired from the Federal Bureau of Investigation as a special agent with 20 years of experience in forensic accounting. In addition to a Bachelor of Science degree in accounting, Ms. Webster is a Certified Public Accountant and a Certified Fraud Examiner. The Department expects the employment contract to be part-time and hours may vary according to the types of cases being investigated.
This contract is necessary to improve the quality and effectiveness of the Department’s investigation and prosecution of financial crimes. Without the services of a forensic accountant to investigate financial records, suspects engaged in crime may not all be identified, and some evidence may not be uncovered, which will diminish the scope of prosecution. The extent of loss suffered by victims may not be fully identified or restored by the Court. Forensic accounting investigations can succeed in uncovering the breadth of crime that few other investigative tools can replicate.
Although the Department has not engaged in an employment contract with a forensic accountant, the contract terms are consistent with the County’s standard clauses and consistent with the Department’s other employment contracts. The contract does not contain benefits except as required by law. The hourly rate is consistent with an experienced forensic accountant in neighboring and similarly-sized counties. Therefore, the Department requests approval of the employment contract for a Forensic Accountant.
PROCUREMENT
N/A
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Scott Runyan, Principal Assistant County Counsel, 387-5455) on July 10, 2026; Human Resources (Jose Mancilla, Employment Division Chief, 387-6080) on July 7, 2026; and County Finance and Administration (Elias Duenas, Administrative Analyst, 387-4052) on August 10, 2026.