Inventories

Red Flags for Fraud

Why didn’t you see it? There was fraud and you missed it. Conducting a “should of” after a fraud happens may show that red flags were present. If you had only recognized the warning signs, then that loss may not have occurred or been substantially reduced. Based on a recent survey by the Association of Certified Fraud Examiners (ACFE), occupational fraud substantially increases organizational costs. It is a myth that fraud is a big scheme that should have been uncovered sooner and easy to detect.

Wireless Technology and Security

The purpose of this guidance is to provide a basic overview of wireless technology and security. There are a number of steps that local governments and school districts can take to help mitigate the risks of wireless technology. Although wireless environments and their related security systems can be quite complex, a government personnel can implement effective controls with relative ease and without incurring additional cost.
Updated July 2021 (Originally Issued January 2016)

Information Technology Governance

The following guidance is intended to make the oversight of information technology less daunting by providing a template for understanding and strengthening controls over IT.

Strategic Planning

We have designed this publication for both elected and appointed local officials who are interested in strategic planning. This guide assumes no prior knowledge of strategic planning and takes a very basic approach to the rudiments involved in creating and implementing such a strategic plan.

Capital Assets

This guide will address a number of practices that local officials can use to receive the most value from their government’s investment in capital assets.