Our goal at the State Auditor’s Office (SAO) is to help you prevent, detect and report fraud in your government.
Establish internal control systems
To help prevent fraud of government funds or property, establish effective internal controls. The following resources will help you understand how to create, implement and evaluate internal controls in your organization.
Internal Controls Assessment Tools downloads
- Cash Receipting (Excel)
- Payroll (PDF) »
- Vendor Payments (PDF) »
- Control Environment (PDF) »
- Cash (PDF) »
- Billing and Receivables (PDF) »
- Credit Card Receipts (PDF) »
- Petty Cash (PDF) »
Internal Control guidebooks
- Download Segregation of Duties: An Essential Internal Control (PDF) »
- Developed by SAO’s Center for Government Innovation, this resource on separating conflicting duty assignments can help protect your local government’s assets. The guide contains special guidance for small governments, as well as self-assessment tools, checklists and more.
- Download Internal Control Guidebook (PDF) »
- Developed by the NASC Multi-State Consortium on Internal Control, in cooperation with the SAO, this comprehensive guidebook introduces government employees to the principles of internal controls. It also includes a series of questionnaires to help management evaluate their controls, especially in mid-size or large governments.
Free training on fraud detection and reporting for local governments
- Fraud: Detection and Deterrence (eLearning runs 40:00)
- Includes a brief overview of the most common types of fraud schemes, their associated red flags and suggested internal controls.
- Fraud: Recognizing and Reporting (eLearning runs 25:00)
- Shows local government officials how to be aware of, respond to and report possible fraud.
Additional resources to help combat fraud
- Go to the Association of Certified Fraud Examiners (ACFE) Publications
- The ACFE is the world’s largest anti-fraud organization and a leading provider of anti-fraud training and education. The association’s 65,000 members work together to reduce business fraud worldwide while inspiring public confidence in the integrity and objectivity within the profession.
If you have any questions, please contact us at firstname.lastname@example.org.
What to do if you suspect fraud
Visit our reporting fraud in government page to learn more.