Oregon Woman Convicted For Stealing From Dental And Medical Clinics

Anndrea Jacobs

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Update Jan 11, 2021

Last week a federal judge sentenced Ms. Jacobs to four years in prison and orderd restitution of $1.2 million.

Ms. Jacobs has been in custody since August after violating her release conditions.


May 28, 2020, an Oregon woman, Anndrea D. Jacobs, age 49, turned herself into the U.S. Marshals Service on an outstanding warrant for bank fraud. The FBI obtained the underlying criminal complaint, alleging that Jacobs stole checks payable to a Hood River, Oregon, dental practice worth more than $22,000 between August and October 2019. Jacobs worked as a contractor for the clinic until her termination in May 2020. The FBI and IRS-Criminal Investigation Division agents are working this case jointly.

She made her initial appearance today, May 28, 2020, on these charges before U.S. Magistrate Judge John V. Acosta in the U.S. District Court in Portland. The judge ordered that Jacobs be detained pending a continued hearing on the government’s motion to revoke her pretrial release in an older case against her.

Jacobs is already scheduled to go to trial in August 2020 on a separate indictment charging her with similar behavior at a medical practice in La Grande. The 2018 indictment spells out 15 charges, including: four counts of wire fraud, five counts of filing false income tax returns, four counts of aiding and assisting in the filing of false income tax returns, one count of false impersonation of a U.S. Government employee, and one count of aggravated identity theft.

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Content retrieved from: https://www.fbi.gov/contact-us/field-offices/portland/news/press-releases/oregon-woman-faces-federal-charges-for-allegedly-stealing-funds-from-dental-clinic

Kristi Heffington’s Accomplice Convicted; Loses Appeal

Jami Peterson

Visitors to our Hall of Shame are probably familiar with the saga of Kristi Heffington.

(The main story on Ms. Heffington is HERE, a story about a friend of Ms. Heffington who was also indicted is HERE, and we placed a business, S.O.S. Dental Experts, for which Ms. Heffington appears to have some involvement, on our watchlist — see story HERE.)

As hard as it is to believe, there is more. A woman named Jami Marie Peterson, also of Maryland, was convicted of theft scheme, conspiracy to commit theft scheme, identity fraud, and conspiracy to commit identity fraud for being Ms. Heffington’s accomplice in various fraud schemes. The court transcripts reveal that Ms. Heffington and Ms. Peterson had made plans to open a bar together and that they needed money to do so. The transcript indicates that Ms. Heffington was the sister of Ms. Peterson’s fiance.

In May 2020, Ms. Peterson’s appeal of her convictions was denied. The appeals judge specifically highlighted that “the trial court indicated that it had the opportunity to observe Ms. Peterson and judge her credibility and that ‘quite honestly I don’t believe a word [she] said’ “.

The appeal judge also highlighted Ms. Peterson’s conflicting statements around her involvement with creating Care Credit accounts used by Ms. Heffington in the perpetuation of her fraud. Ms. Peterson initially denied her involvement in the creation of these accounts but subsequently issued an “affidavit of correction” in which she did confirm her involvement.

Here is the full appeal court decision:

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The Importance Of Month-end Reconciliations

By Wendy Askins, CFE, MBA

A thorough month-end reconciliation is critical to uncover revenue anomalies, errors, and embezzlement.   Relying solely on information that is offered to a business owner by a team member is dangerous.  Embezzlers can manipulate reports, handwritten deposit slips, and other data sources to execute their schemes.  However, they cannot manipulate third-party statements from outside entities.
All third-party revenue statements should be sent directly to a secured location accessible only by the business owner.  Revenue statements include bank statements, merchant account (credit card) statements, third party patient finance company (Care Credit and Lending Club) statements, Orthobanc or Vanco statements, and OrthoFi statements.  Once the business owner has reviewed the statements, forward the documents to the bookkeeper or the individual responsible for practice financial data reconciliation and retention.
 The reconciliation process can be an arduous process that is best completed by an outside source instead of the business owner.  Additionally, the reconciliation process should NOT be completed by a team member who has control over posting of payments nor control over the day-end processes.  Many practice owners rely on a bookkeeper or company that can complete the process virtually.
The reconciliation process begins by ensuring that all serial numbered computerized daysheets and deposit slips are represented and that there are no “hidden” records of adjustments or payments. 
Using the third-party statements, confirm that the amounts of each payment method listed on the practice management software computerized deposit slip match the amount and timing of the deposit on the third-party statements.  Physical payment methods (cash, checks, money orders) are located on the bank statement; funds that are electronically deposited to the bank are located on the individual company statement.  Once the revenue data from the practice management software is reconciled to all third-party statments, then move to a reconciliation of the business accounting software (Quickbooks, etc.).

Many business owners assume that their Certified Public Accountant (CPA) is responsible for reconciling their revenue.  In actuality, CPAs are responsible for ensuring that expenses are categorized correctly and generating business financial statements.  CPAs do not reconcile income from the practice management software with records of revenue on third-party statements.   A webinar with more reconciliation tips can be found on the Prosperident website and YouTube channel.    If you suspect embezzlement is occurring in your practice, please seek advice from individuals who specialize in financial crimes committed against orthodontic specialists.  Prosperident is here to help!

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Las Vegas Woman Arrested For Embezzlement

Danielle Powers

When you talk with Prosperident’s Scott Clfford for even a few minutes his ability to out think embezzlers shines through clearly. As a Supervising Examiner, Scott handles some of Prosperident’s most challenging cases.

One of Scott’s recently completed cases resulted in this woman, Danielle Powers, being arrested for embezzlement. She is charged with four counts of theft over $5,000. Her bail was set at $250,000.

Here is Danielle’s arrest report:

A search of Nevada court records reveals that a Danielle Powers was charged in 2013 for forgery, fraud and embezzlement, as well as 2004 charges for burglary and fraud, and 2003 charges for burglary and drug possession.

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