Fraud Investigation Resources
Scenarios and Indicators
Financial Statements
- Improper Disclosures-Subsequent Events
- Improper Revenue Recognition
- Concealed Liabilities and Expenses
Labor Costs
Billing Systems and Related Reviews
Indirect Costs
Contracting
- Contract Progress Reports
- HUBZone Contracts
- Missing Documents and Independent Government
Estimates - Service Disabled Veteran-Owned Business
- Subcontracting-Natural Disasters
- Illegal Gratuities
- Overbilling
In Theatre Operations
- Construction Failure
- Emergency Relief Supply Fund
- Foreign Service National Fraud
- Multiple Subcontractors
- Fraudulent Invoices
- Unusual and Compelling Authority
- Inherently Governmental Functions
- Reconstruction Funds
- Suspect Invoices Charges
- Fuel Accountability
Travel/Payroll
- Active Duty Overpayments
- Travel Fund Embezzlement
- Invalid Travel Receipts
- Excessive Overtime Fraud
- Military Pay
- Duplicate Payroll Charges
- Separated Employees
- Service Member Improper Payments
- Ghost Employee
Worker's Compensation
Asset Misappropriation
- Excess Inventory
- Treasury Checks
- In-Kind Gifts
- Billing Scheme
- Check Tampering-Forged Maker
- Expense Reimbursement
- Authorized Maker
Base Allowance for Housing
Retail Operations
- Black Market Sales
- Coupon Fraud – Store Director Misusing Vendor Coupons, Large Coupon to Sales Ratio, Excessive Coupon Refunds
- Customer Refunds and Incomplete Sales Transaction
- Food Discounts
- Inventory Theft
Healthcare
- Billing for Service not Rendered
- Duplicate Payments
- Eligibility Fraud
- Overseas Healthcare Payments
- Unbundling
- Upcoding
Purchase Card