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Actions Taken by Texas School Districts to Prevent Fraud

Description: This research is a descriptive analysis answering the question, what measures are currently taken by the leadership―boards of trustees and superintendents of schools―of Texas school districts to prevent embezzlement? The research perspective utilized was quantitative with a descriptive, cross-sectional design. Data collection was accomplished through a survey with questions constructed from the most commonly recommended strategies discovered through the review of literature. The survey was distributed to the 1031 superintendents of school districts in Texas via email. The response rate was 33% or 339 returned surveys. The data set created concentrates on the four most common preventive measures: policy and procedure, management, auditing, and ethics. These measures are considered as they function to interrupt the principles of the fraud triangle. Comparisons were completed regarding region, district size, superintendent tenure and superintendent experience. Policy adoption was found to be extremely widespread. Procedures written to fully implement policy were less prevalent. Review of management practices found problems concerning credit cards, personnel evaluations, and password access to multiple computer finance recordkeeping systems concentrated in one employee. External auditing programs were universal due to statutory mandate but internal auditors and internal audit committees were few. Ethics training for business office personnel existed but with little consistent application across districts. The adoption of a code of ethics for business office personnel was rare. Recommendations made were that school leaders should be educated concerning appropriate actions in the common prevention areas. They need an to understand the importance of internal auditing, know the language in local policy, and they need to write procedures.
Date: May 2011
Creator: Taylor, Gordon Douglas
Partner: UNT Libraries

Medicare Fraud Prevention: CMS Has Implemented a Predictive Analytics System, but Needs to Define Measures to Determine Its Effectiveness

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The Centers for Medicare and Medicaid Services (CMS) implemented its Fraud Prevention System (FPS) in July 2011, as required by the Small Business Jobs Act, and the system is being used by CMS and its program integrity contractors who conduct investigations of potentially fraudulent claims. Specifically, FPS analyzes Medicare claims data using models of fraudulent behavior, which results in automatic alerts on specific claims and providers, which are then prioritized for program integrity analysts to review and investigate as appropriate. However, while the system draws on a host of existing Medicare data sources and has been integrated with existing systems that process claims, it has not yet been integrated with the agency's payment-processing system to allow for the prevention of payments until suspect claims can be determined to be valid. Program officials stated that this functionality has been delayed due to the time required to develop system requirements; they estimated that it will be implemented by January 2013 but had not yet developed reliable schedules for completing this activity."
Date: October 15, 2012
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Recovery.gov

Description: Website for the Recovery Accountability and Transparency Board, a non-partisan, non-political agency established by the American Recovery and Reinvestment Act of 2009 (ARRA) intended to provide information and oversight related to the distribution and spending of Hurricane Sandy funds. It contains information about the board's activities, as well as funding data and information for funding recipients.
Date: 2015
Creator: United States. Recovery Accountability and Transparency Board.
Partner: UNT Libraries Digital Projects Unit

Recovery.gov [2009-2015]

Description: Website for the Recovery Accountability and Transparency Board, a non-partisan, non-political agency established by the American Recovery and Reinvestment Act of 2009 (ARRA) intended to provide information and oversight related to the distribution and spending of Hurricane Sandy funds. It contains information about the board's activities, as well as funding data and information for funding recipients. This archive includes multiple captures of the Recovery.gov domain over the course of six years.
Date: 2009/2015
Creator: United States. Recovery Accountability and Transparency Board.
Partner: UNT Libraries Digital Projects Unit