The memorandum of understanding allows the State’s Attorney’s Office to request specialized investigative support on a case-by-case basis. Under the guidance of senior lecturer Samuel Handwerger, students from the Smith School will work alongside credentialed professionals to analyze bank records and financial documents. This hands-on training provides students with practical experience while helping law enforcement overcome the resource constraints often associated with labor-intensive financial crime cases.
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Howard County Prosecutors Tap UMD Students for Forensic Accounting Aid
Howard County prosecutors are gaining free access to forensic accounting expertise through a new partnership with Justice for Fraud Victims and the University of Maryland’s Robert H. Smith School of Business, aiming to bolster complex investigations into embezzlement and financial fraud by tracing transactions and quantifying victim losses.

State’s Attorney Rich Gibson emphasized that the collaboration is designed to help his office better follow financial evidence, which is essential for holding offenders accountable and securing justice for those who have lost their sense of security. While JFV provides these services at no cost, the organization maintains a neutral stance, focusing solely on the objective analysis of evidence rather than acting as a legal advocate. Every engagement is governed by specific assignment letters to ensure data security, confidentiality, and proper handling of grand jury materials.
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