Fraud Prevention Tool

AGA's Fraud Prevention Tool provides resources for federal, state, local and tribal government financial managers to use in preventing and detecting fraud.

Tool Features:

This tool contains a comprehensive array of tools, posters, educational materials, PowerPoint presentations and videos. Users can find tools by looking under business process such as accounts receivable, program areas like the Office of Management and Budget's high-priority programs, or by fraud type such as billing schemes. The tool addresses fraud risks, red flags, and best practices/resources to help you implement a fraud prevention and detection action plan. Features include: 

• Quick summaries of types of fraud likely to be encountered by governments.
• Tools you can use today, without delay, to help in your fight against governmental fraud.
• Links to a wide array of fraud-fighting resources including procedures, protocols, posters and papers on identifying and preventing fraud.
• Information organized so that you, in whatever role you play in government operations, can find what you need to fight fraud effectively.

Resources by Fraud Type

The types of fraud listed under the "Tools by Fraud Type" subject subtitles are those most frequently encountered in the governmental environment. This is not an exhaustive list. Fraudsters are constantly thinking up new ways to prey on their victims.

When fraud is discovered, it is not unusual to discover that other, related types of fraud have been carried out simultaneously. When corruption, bid rigging and kickbacks are uncovered, government officials should assess whether other types of fraud, like cross charging, product substitution, and improper cost allocation have been committed.

This ToolKit can help unravel some of the complexities associated with fraud. For example, should investigators discover bid rigging, the menu selections offered can readily help identify other types of fraud that might accompany the bid rigging. After examining the resources available in the "Fraud Type" target tab, the user might select the "Business Process" target tab, which reveals related processes, like "Construction and Public Works" or "Contract Management."

Unavoidably the Fraud Prevention Tool user may see some duplication. Embezzlement, for example, can occur as part of any business process or in any program.

Resources by Business Process

One way of thinking about fraud is by looking at the types of fraud perpetrated in business processes or business areas. There is a certain amount of inevitable overlap between the types of business areas and processes as grouped (benefits frauds, for example, often represent specific kinds of disbursement frauds), but this categorization may help you quickly find the information, tools, links and other resources most useful to you.

Resources by Program Area

These resources will assist you in locating risks, red flags and prevention/detection tools by the type of program: