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Fraud Reporting Process

How reports of suspected Fraud, Waste and Abuse of Public Recources are processed by the Office of the State Auditor

 

Questions you should be prepared to answer (If Possible):

What

  • What are the specific allegations, related issues and financial implications (violations of statute, favoritism, fraud, embezzlement etc.)?
  • What is the supporting documentation or related evidence that may be available (bank records, emails, computer files, correspondence etc.)?
  • What investigative or audit effort has occurred to date?
  • What is the source of funding being utilized (public, private etc.)

Who

  • Who are the parties involved (e.g. witnesses, perpetrators, participants)?
  • Who else is aware (e.g. law enforcement, other agencies, internal audit or inspector general, the IPA for the entity)?

Why

  • Why did the alleged act(s) occur (no control, poor compliance, collusion)?

Where

  • Where did the alleged act(s) occur (city/building/room location)?

How

  • How was/where the alleged act(s) accomplished (if known)?
  • How much money/financial loss may be involved with each alleged act?

When

  • When did the alleged act(s) occur (if known), and is it still ongoing?
  • When did those in authority become aware of the alleged act(s)?
  • If an internal audit/investigation was done, when was it completed?