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| What do you know about fraud? |
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State Fiscal Officers and employees have a duty to stay alert to the conditions that permit fraud to occur and remain undetected. That duty includes the proactive development of policies, standards, systems, business processes, procedures, and internal controls that work independently and in harmonization to prevent and detect fraud; and to recover government assets and prosecute the perpetrators of fraud.
Secretary of State's Outreach Newsletter - Tips on how to strengthen controls over the SPOTS card; Audit Findings; AICPA Guidelines Toolkit info; Fraud Posters and Brochures available.
ACFE Report (pdf) - Fraud is an occupational fact of life throughout our society. It occurs in every type of human endeavor and at every level of economic and social strata. State statutes and many state policies and procedures are designed to work to prevent fraud from occurring. Fraud awareness and prevention is part of everyone's job. This report will give you a clear understanding of the types of fraud and in the areas where fraud is more likely to develop because controls are inadequate or where attention should have been more vigilant.
Achilles’ Heel (pdf) - No agency director or member of a state board or commission wants to learn too late of the “Achilles’ heel” of any system of fraud prevention: those who design and implement internal controls – management – can also override or bypass those controls. Although this document is geared primarily to publicly-held companies in the private sector, it offers important observations and lessons that anyone in state government charged with oversight responsibilities can use to reduce the risk of management override of internal controls.
Antifraud Training - Free one hour web based training session entitled "How Fraud Hurts You and Your Organization." It is being made available by the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners. Requires an internet connection and MS Windows Media Player (free download available).
Corruption Prevention Network - State agency financial managers sometimes face making difficult ethical choices. Making the wrong choice can lead to audit and legal problems for the agency including violations of state statutes, violations of the Oregon Accounting Manual, investigations by the Oregon Government Standards and practices Commission, and possible legislative interventions. Here is a convenient tool you might find useful when you're facing an issue with these types of ramifications. Go to this web site and click on "big grappler." It might give you some insight and help you through a decision making process.
CSI/FBI National Computer Crime Survey (ppt) - This is a Power Point presentation on what State Business and Technology Managers need to know.
Fraud Manual on Employee Embezzlement - Download the manual from the Association of Certified Fraud Examiner's web site.
Investment Fraud - Learn about Investment Fraud (an Interactive Guide for young people).
Managing the Risk of Fraud (pdf) - A Guide for Managers from the UK.
Management Antifraud Programs and Controls (pdf) - Guidance to help prevent and deter fraud.
Association of Certified Fraud Examiners
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| Whistleblower Links/Protection |
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Report fraud to the Government Ethics Commission
Fraud, Waste & Abuse Government Waste Hotline 1-800-336-8218
FBI Portland Division - Report corruption. Voters deserve politicians and public servants who are honest and spend public money wisely. When there is wrongdoing, however, the FBI will work to convict those who have broken trust with our citizens.
National Whistleblower Center
Office of the Inspector General
Office of Special Counsel, Whistleblower Disclosures
Government Accountability Project - Protection of Whistleblowers
(Federal) GAO FraudNET - Another place to report fraud.
ORS 659A.550 - Prohibition against discrimination in employment based on initiating or aiding in criminal or civil proceeding (Whistleblowing)
U.S. Department of Justice Report cyber crime here.
American Recovery & Reinvestment Act of 2009 (ARRA)
ARRA Section 1553 - Protecting State and Local Government and Contractor Whistleblowers. The ARRA provides for new wider reaching protections for whistleblowers. This includes very broad definition of an employer, scope of subject matter of disclosures, class of recipients of protected disclosures, scope of protection, and scope of prohibited reprisals. In addition, there are procedural provisions regarding jurisdiction, investigations, burden of proof, determinations, lawsuits, remedies, judicial enforcement of agency actions, judicial review, waiver of rights, and notice posting. It is increasingly important for agencies that are receiving ARRA funds to be aware of these expanded whistleblower protections and ensure they are providing adequate controls and guidelines to comply with these regulations.
Free Training offered by Ethics Point: Unprecedented Whistleblower Provisions Created by the ARRA; Tuesday, April 28, 2009, 10:00 a.m. - 11:00 a.m.
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