Preventing Fraud in Georgia County Governments
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Slide presentation about how fraud occurs in Georgia county governments and how to prevent theft in those entities.
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Preventing Fraud in Georgia County Governments
- 1. Protecting Your County From Fraud McNair, McLemore, Middlebrooks & Co., LLC
- 2. Overview You can't fix what you don't control Reasons fraud is more likely in county governments How fraud can occur in your county What you can do to protect your county
- 3. My First Fraud: Theft by Tax Commissioner
- 4. You can't fix what you don't control
- 5. What does the typical agency fund's activity look like?
- 6. Money is Collected Money is Deposited Money is Remitted 1. Stolen as Received 2. Stolen Before Deposit 3. Check written to Officer or Employee Places Theft OccursNormal Processes
- 7. Lessons Learned County Commissioners can't control the operations of constitutional officers Auditors can't make anyone change
- 8. Lessons Learned Nice people steal Segregation of duties are often lacking in smaller offices
- 9. Reasons fraud is more likely in county governments
- 11. County Cash Collections Landfill Tax Commissioner Probate Court Magistrate Court Sheriff's Office
- 12. County Cash Collections Ambulance Service Law Library Drug Task Force Commissioners' Office Recreation Department
- 14. Lack of Uniformity = Risk
- 15. Small offices often lack sufficient controls
- 17. Who? County Commissioner Clerk of Superior Court Sheriff's Office Tax Commissioner Payroll Clerk
- 18. How Funds Were Used Vacation Expenses Mortgage Payments Build a Barn Christmas Gifts Waterslide
- 19. Fraud Occurrences Fictitious Vendors Kickbacks Skimming Inflated Payroll Noncash (theft of physical assets)
- 20. What are the largest threats?
- 21. 36% Corruption
- 23. What you can do to protect your county?
- 24. Fraud Hotline 1-800 number to anonymously report fraud or suspicions of fraud
- 25. 43% of Frauds Detected by Tips
- 26. Fraud Training Employees need to know the red flags of fraud
- 27. Surprise Audits Create a "camera" effect You want employees to think "if I steal, I will be caught."
- 28. Bank Statement Transparency Possibly mail bank statements to a County Manager or County Commissioner
- 29. Map Your Processes Highlight your control weaknesses
- 30. Know Your Risks It's the unknown risks that create the greatest harm
- 32. Contact Information McNair, McLemore, Middlebrooks & Co., LLC Charles B. Hall, CPA, CFE, MACC Direct line: 478-330-5248 Email: chall@mmmcpa.com Blog: cpa-SCRIBO.com
- 34. Firm Information McNair, McLemore, Middlebrooks & Co., LLC P.O. Box One, Macon, Ga. 31202 22 partners 65 CPAs 125 employees Offices in Macon and Perry Office phone: 478-746-6277