We Take Safeguards Seriously
All HCDE personnel, especially management personnel, have the responsibility to:
- safeguard HCDE resources: financial, physical, and human, and to be aware of the risks of fraud.
This program is a great way to bring awareness to management personnel of their responsibilities in this area. This program is also one of the ways the independent auditors have to evaluate HCDE internal controls.
The HCDE Fraud Prevention Model and Awareness Program supports *SAS N0. 99 by communicating to management and others an awareness and understanding of fraud, and educating management about fraud and the types of controls that will deter and detect fraud. The Business Services division alone cannot prevent and/or detect all the types of fraud that may be perpetrated within HCDE. It takes all HCDE employees being aware and knowledgeable that fraud could occur to possibly prevent fraud from occurring or even detecting a fraud that has occurred.
*The American Institute of Certified Public Accountants’ Auditing Standards Board issued Statement of Auditing Standard, No. 99 (SAS No. 99): CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT in October 2002 and it became effective for audits of financial statements for periods beginning on or after Dec. 15, 2002.
HCDE Fraud Prevention Model and Awareness Program
Tab 1. Introduction
Tab 2. HCDE Internal Control Structure: A Primer for Safeguarding Assets and Preventing Fraud
Tab 3. Risk Assessment Checklist - Review of Key Risk Areas in HCDE
Tab 4. Board Policy: CAA LOCAL - Fiscal Management Goals and Objectives - Fraud Policy
Tab 5. Board Policy: CH LOCAL - Purchasing and Acquisition
Tab 6. Board Policy: CH LEGAL - Purchasing and Acquisition
Tab 7. Accounting Procedure: Contract Monitoring and Compliance Procedure
Tab 8. Accounting Procedure: Grant Monitoring and Compliance Procedure
Tab 9. Accounting Procedure: Authorization for Electronic Purchasing Procedure
Tab 10. Purchasing Procedure: Processing Temporary Personnel Services
Tab 11. Accounting Procedure: In-County Mileage Reimbursements
Tab 12. Flow Chart: Procedures for Initiating a Purchasing Commitment
Tab 13. Quick Reference Guide to HCDE Purchasing Policies
Tab 14. HCDE Signature Authority Forms - Finance - Required Annually
Tab 15. HCDE Signature Authority Forms - Payroll - Required Annually
Tab 16. Conflict of Interest Disclosure - Budget Managers - Required Annually