Investigations 0-60
2017 ALGA Annual Conference CS#16. Investigations 0-60
Investigations 0-60
OPENING REMARKS
Nathan Wiebe Chief of Investigations, Auditor’s Office City of Austin (TX)
Jenna Green Investigation Manager, Auditor’s Office City of Atlanta (GA)
2
2017 ALGA Annual Conference CS#16. Investigations 0-60
Investigations 0-60 Nathan Wiebe (Austin, TX) Jenna Green (Atlanta, GA)
Agenda Write it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources Get training If it is material, and in your jurisdiction, report 4
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion
Write it down Know your mandate and criteria Stay in your lane Get connected
Pump the Brakes Plan Leverage your resources
Get training
Plan through the lens of criteria
Due Diligence Investigation
If it is material, and in your jurisdiction, report
Output 5
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 6
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion
Austin
50% “Hotline Program”
10% Referrals
40% Direct
Our Office Allegations Received 7
Allegation or Suspicion
50% “Hotline Program”
10% Referrals
40% Direct
Our Office Allegations Received 8
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Cakes
Examples
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
9
Allegation or Suspicion
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Cakes
Examples
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
10
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Cakes
Examples
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
11
• Free Time
12
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down
13
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 14
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1 – whose mandate
15
Pump the Brakes
Questions
? #1 – whose mandate City Charter ….The auditor shall have such duties, responsibilities and staff as determined by ordinance including the responsibility to conduct, or cause to be conducted, financial, performance, investigative, and other audits… City Code …The city auditor may initiate, conduct, or expand the scope of an audit or investigation, if the auditor determines that…fraud, abuse, or illegality may have or is occurring..
16
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1 – whose mandate City Charter ….The auditor shall have such duties, responsibilities and staff as determined by ordinance including the responsibility to conduct, or cause to be conducted, financial, performance, investigative, and other audits… City Code …The city auditor may initiate, conduct, or expand the scope of an audit or investigation, if the auditor determines that…fraud, abuse, or illegality may have or is occurring..
17
Pump the Brakes
Questions
? #1 – whose mandate City Charter ….The auditor shall have such duties, responsibilities and staff as determined by ordinance including the responsibility to conduct, or cause to be conducted, financial, performance, investigative, and other audits…
Fraud, Waste, City Code or Abuse? …The city auditor may initiate, conduct, or expand the scope of an audit or investigation, if the auditor determines that…fraud, abuse, or illegality may have or is occurring..
18
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1 – whose mandate
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
19
Pump the Brakes
Questions
? #1 – whose mandate
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Fraud, Waste, or Abuse? 20
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1 – whose mandate
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Fraud, Waste, or Abuse?
NO
Poison Control Food and Drug Administration Police
21
Write
it down Know your mandate
22
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
23
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
24
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
25
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse? 26
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse? Yes
27
Investigate?
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Texas Penal Code Sec. 31.03. THEFT. (a) A person commits an offense if he unlawfully appropriates property with intent to deprive the owner of property. (b) Appropriation of property is unlawful if: (1)it is without the owner's effective consent;
28
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Texas Penal Code Sec. 31.03. THEFT. (a) A person commits an offense if he unlawfully appropriates property with intent to deprive the owner of property. (b) Appropriation of property is unlawful if: (1)it is without the owner's effective consent;
City Code
29
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Texas Penal Code
POLICE AUDITOR
Sec. 31.03. THEFT. (a) A person commits an offense if he unlawfully appropriates property with intent to deprive the owner of property. (b) Appropriation of property is unlawful if: (1)it is without the owner's effective consent;
City Code
30
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria
31
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse? Yes Investigate?
32
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse?
IT DEPENDS Yes
33
Investigate?
Write
it down Know your mandate and criteria Stay in your lane
34
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane
35
Pump the Brakes
Questions
? #3 – whose lane City Code (G) If the city auditor determines that a city employee or official may have violated the law, or may be reasonably anticipated to commit a violation, the auditor shall: (1) consult with and obtain advice from the city attorney; (2) immediately report the suspected violation to the appropriate authority; and (3) if the suspected violation is criminal, notify the appropriate chief prosecuting authority. 36
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #3 – whose lane Auditor
37
Pump the Brakes
Questions
? #3 – whose lane Cakes
Auditor
Law 38
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #3 – whose lane Auditor Law
Pump the Brakes
Cakes
Police/ Prosecutor 39
Questions
? #3 – whose lane Auditor Law
Cakes Police/ Prosecutor 40
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #3 – whose lane Auditor Law
Pump the Brakes
?
Police/ Prosecutor 41
Questions
? #3 – whose lane Auditor Law
?
Police/ Prosecutor 42
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #3 – whose lane Auditor Law
Pump the Brakes
?
Police/ Prosecutor 43
Questions
? #3 – whose lane Auditor Law
?
Police/ Prosecutor 44
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane Get connected
45
Pump the Brakes
Questions
? #1-3
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse? Yes Investigate?
46
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1-3
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse?
YES
Yes
Investigate?
47
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 48
2017 ALGA Annual Conference CS#16. Investigations 0-60
Plan
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
? 49
Plan
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
City Code - § 2-7-62 - STANDARDS OF CONDUCT. (J) No City official or employee shall use City facilities, personnel, equipment or supplies for private purposes, except to the extent such are lawfully available to the public.
50
2017 ALGA Annual Conference CS#16. Investigations 0-60
Plan
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
City Code - § 2-7-62 - STANDARDS OF CONDUCT. (J) No City official or employee shall use City facilities, personnel, equipment or supplies for private purposes, except to the extent such are lawfully available to the public.
51
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria
52
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria City Code - § 2-7-62 - STANDARDS OF CONDUCT. (J) No City official or employee shall use City facilities, personnel, equipment or supplies for private purposes, except to the extent such are lawfully available to the public. Texas Penal Code - Sec. 39.02. ABUSE OF OFFICIAL CAPACITY. (a) A public servant commits an offense if, with intent to obtain a benefit or with intent to harm or defraud another, he intentionally or knowingly: (2) misuses government property, services, personnel, or any other thing of value belonging to the government that has come into the public servant's custody or possession by virtue of the public servant's office or employment. 53
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 54
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
55
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
56
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Personnel Records
57
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Public Records Licensing Org.
58
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Internet Search (Linkedin)
59
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Internet Search (Employee’s Real Estate Website) 60
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
61
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Forensics
62
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Forensics
63
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Forensics
64
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Forensics
65
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources
66
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
67
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Predication 68
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 69
Investigation
70
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources Get training 71
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources Get training 72
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 73
Output
• Cakes
74
2017 ALGA Annual Conference CS#16. Investigations 0-60
Output
• Free Time
75
Output
“I am particularly concerned about the auditor making the decision not to report something…” 76
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources Get training If it is material, and in your jurisdiction, report 77
Recap
Allegation or Suspicion
Write it down Know your mandate and criteria Stay in your lane Get connected
Pump the Brakes Plan Leverage your resources
Get training
Plan through the lens of criteria
Due Diligence Investigation
If it is material, and in your jurisdiction, report
Output 78
2017 ALGA Annual Conference CS#16. Investigations 0-60
Thank you!!! Questions?
QUESTIONS AND ANSWERS
Nathan Wiebe Chief of Investigations, Auditor’s Office City of Austin (TX)
Jenna Green Investigation Manager, Auditor’s Office City of Atlanta (GA)
80
Investigations 0-60
OPENING REMARKS
Nathan Wiebe Chief of Investigations, Auditor’s Office City of Austin (TX)
Jenna Green Investigation Manager, Auditor’s Office City of Atlanta (GA)
2
2017 ALGA Annual Conference CS#16. Investigations 0-60
Investigations 0-60 Nathan Wiebe (Austin, TX) Jenna Green (Atlanta, GA)
Agenda Write it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources Get training If it is material, and in your jurisdiction, report 4
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion
Write it down Know your mandate and criteria Stay in your lane Get connected
Pump the Brakes Plan Leverage your resources
Get training
Plan through the lens of criteria
Due Diligence Investigation
If it is material, and in your jurisdiction, report
Output 5
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 6
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion
Austin
50% “Hotline Program”
10% Referrals
40% Direct
Our Office Allegations Received 7
Allegation or Suspicion
50% “Hotline Program”
10% Referrals
40% Direct
Our Office Allegations Received 8
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Cakes
Examples
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
9
Allegation or Suspicion
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Cakes
Examples
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
10
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Cakes
Examples
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
11
• Free Time
12
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down
13
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 14
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1 – whose mandate
15
Pump the Brakes
Questions
? #1 – whose mandate City Charter ….The auditor shall have such duties, responsibilities and staff as determined by ordinance including the responsibility to conduct, or cause to be conducted, financial, performance, investigative, and other audits… City Code …The city auditor may initiate, conduct, or expand the scope of an audit or investigation, if the auditor determines that…fraud, abuse, or illegality may have or is occurring..
16
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1 – whose mandate City Charter ….The auditor shall have such duties, responsibilities and staff as determined by ordinance including the responsibility to conduct, or cause to be conducted, financial, performance, investigative, and other audits… City Code …The city auditor may initiate, conduct, or expand the scope of an audit or investigation, if the auditor determines that…fraud, abuse, or illegality may have or is occurring..
17
Pump the Brakes
Questions
? #1 – whose mandate City Charter ….The auditor shall have such duties, responsibilities and staff as determined by ordinance including the responsibility to conduct, or cause to be conducted, financial, performance, investigative, and other audits…
Fraud, Waste, City Code or Abuse? …The city auditor may initiate, conduct, or expand the scope of an audit or investigation, if the auditor determines that…fraud, abuse, or illegality may have or is occurring..
18
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1 – whose mandate
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
19
Pump the Brakes
Questions
? #1 – whose mandate
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Fraud, Waste, or Abuse? 20
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1 – whose mandate
Poison
“Caller stated he believed his morning cereal may have been tainted and/ or poisoned and that he needed to know what to do.”
Fraud, Waste, or Abuse?
NO
Poison Control Food and Drug Administration Police
21
Write
it down Know your mandate
22
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
23
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
24
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
25
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse? 26
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse? Yes
27
Investigate?
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Texas Penal Code Sec. 31.03. THEFT. (a) A person commits an offense if he unlawfully appropriates property with intent to deprive the owner of property. (b) Appropriation of property is unlawful if: (1)it is without the owner's effective consent;
28
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Texas Penal Code Sec. 31.03. THEFT. (a) A person commits an offense if he unlawfully appropriates property with intent to deprive the owner of property. (b) Appropriation of property is unlawful if: (1)it is without the owner's effective consent;
City Code
29
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Texas Penal Code
POLICE AUDITOR
Sec. 31.03. THEFT. (a) A person commits an offense if he unlawfully appropriates property with intent to deprive the owner of property. (b) Appropriation of property is unlawful if: (1)it is without the owner's effective consent;
City Code
30
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria
31
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse? Yes Investigate?
32
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #2 – whose criteria
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse?
IT DEPENDS Yes
33
Investigate?
Write
it down Know your mandate and criteria Stay in your lane
34
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane
35
Pump the Brakes
Questions
? #3 – whose lane City Code (G) If the city auditor determines that a city employee or official may have violated the law, or may be reasonably anticipated to commit a violation, the auditor shall: (1) consult with and obtain advice from the city attorney; (2) immediately report the suspected violation to the appropriate authority; and (3) if the suspected violation is criminal, notify the appropriate chief prosecuting authority. 36
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #3 – whose lane Auditor
37
Pump the Brakes
Questions
? #3 – whose lane Cakes
Auditor
Law 38
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #3 – whose lane Auditor Law
Pump the Brakes
Cakes
Police/ Prosecutor 39
Questions
? #3 – whose lane Auditor Law
Cakes Police/ Prosecutor 40
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #3 – whose lane Auditor Law
Pump the Brakes
?
Police/ Prosecutor 41
Questions
? #3 – whose lane Auditor Law
?
Police/ Prosecutor 42
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #3 – whose lane Auditor Law
Pump the Brakes
?
Police/ Prosecutor 43
Questions
? #3 – whose lane Auditor Law
?
Police/ Prosecutor 44
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane Get connected
45
Pump the Brakes
Questions
? #1-3
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse? Yes Investigate?
46
2017 ALGA Annual Conference CS#16. Investigations 0-60
Pump the Brakes
Questions
? #1-3
Cakes
“Employee is over-purchasing supplies and gifts for worker "Appreciation Parties" and keeping the extra food, supplies, and gifts for personal use.”
Fraud, Waste, or Abuse?
YES
Yes
Investigate?
47
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 48
2017 ALGA Annual Conference CS#16. Investigations 0-60
Plan
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
? 49
Plan
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
City Code - § 2-7-62 - STANDARDS OF CONDUCT. (J) No City official or employee shall use City facilities, personnel, equipment or supplies for private purposes, except to the extent such are lawfully available to the public.
50
2017 ALGA Annual Conference CS#16. Investigations 0-60
Plan
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
City Code - § 2-7-62 - STANDARDS OF CONDUCT. (J) No City official or employee shall use City facilities, personnel, equipment or supplies for private purposes, except to the extent such are lawfully available to the public.
51
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria
52
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria City Code - § 2-7-62 - STANDARDS OF CONDUCT. (J) No City official or employee shall use City facilities, personnel, equipment or supplies for private purposes, except to the extent such are lawfully available to the public. Texas Penal Code - Sec. 39.02. ABUSE OF OFFICIAL CAPACITY. (a) A public servant commits an offense if, with intent to obtain a benefit or with intent to harm or defraud another, he intentionally or knowingly: (2) misuses government property, services, personnel, or any other thing of value belonging to the government that has come into the public servant's custody or possession by virtue of the public servant's office or employment. 53
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 54
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
55
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
56
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Personnel Records
57
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Public Records Licensing Org.
58
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Internet Search (Linkedin)
59
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Internet Search (Employee’s Real Estate Website) 60
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
61
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Forensics
62
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Forensics
63
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Forensics
64
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Forensics
65
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources
66
2017 ALGA Annual Conference CS#16. Investigations 0-60
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
67
Due Diligence
Free Time
“Employee routinely conducting side businesses (real estate) on City time.”
Predication 68
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 69
Investigation
70
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources Get training 71
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources Get training 72
2017 ALGA Annual Conference CS#16. Investigations 0-60
Allegation or Suspicion Pump the Brakes Plan Due Diligence Investigation Output 73
Output
• Cakes
74
2017 ALGA Annual Conference CS#16. Investigations 0-60
Output
• Free Time
75
Output
“I am particularly concerned about the auditor making the decision not to report something…” 76
2017 ALGA Annual Conference CS#16. Investigations 0-60
Write
it down Know your mandate and criteria Stay in your lane Get connected Plan through the lens of criteria Leverage your resources Get training If it is material, and in your jurisdiction, report 77
Recap
Allegation or Suspicion
Write it down Know your mandate and criteria Stay in your lane Get connected
Pump the Brakes Plan Leverage your resources
Get training
Plan through the lens of criteria
Due Diligence Investigation
If it is material, and in your jurisdiction, report
Output 78
2017 ALGA Annual Conference CS#16. Investigations 0-60
Thank you!!! Questions?
QUESTIONS AND ANSWERS
Nathan Wiebe Chief of Investigations, Auditor’s Office City of Austin (TX)
Jenna Green Investigation Manager, Auditor’s Office City of Atlanta (GA)
80
