Washington State Auditors Office
Our Office has noted a recent increase in cases of payroll frauds at fire
districts and departments of all sizes. Specifically, we’ve seen frauds involving
the inflation of leave balances and/or employees not taking leave when
required.
The key to preventing payroll loss to your district is ensuring you, your
governing body and district employees understand the signs of payroll fraud and
implement strong internal controls to stop and detect inappropriate payroll activities.
Check out these resources on internal controls over payroll for more
information.
·
Segregation of Duties: Essential InternalControls
·
Internal Controls Checklist for Local
Governments
·
Internal Controls Checklist for Payroll
Systems