Business Services

Fraud Reporting

Internal Auditing and Fraud Reporting

The Internal Auditor serves as the liaison between the District and the external auditors and reviews internal procedures to ensure compliance with Federal, State and District guidelines for the colleges, District services, and the Foundations. These responsibilities involve interacting with a variety of departments on campus to ensure the adequacy and effectiveness of internal controls and to ensure compliance with the SOCCCD policies and state education code.

Internal Audit also works with college constituencies to identify and develop a plan to mitigate significant risks to the District. One way that risks are mitigated is by assisting with fraud prevention measures through awareness and periodic training.

HOW TO REPORT SUSPICION OF FRAUD

The South Orange County Community College District supports a culture of honesty wherein employees are provided with information to assist them in identifying possible signs of fraud and are encouraged to report their suspicions without fear of reprisal. The following are some potential indicators of fraud:

  • Inadequate internal controls over assets, lack of segregation of duties or independent checks, especially in areas such as purchasing, accounts payable, cash handling, and payroll.
  • Lack of management oversight.
  • Poor physical safeguards over cash; investments, inventory or fixed assets.
  • Frequent or no vacations are taken by employees performing key controls.
  • Conflicts of interest.
  • Changes in behavior or lifestyle that may indicate assets may have been misappropriated.
  • Management override of internal controls.
  • Fraudulent reporting of student or employee information.

The following are some examples of fraudulent activity common to community colleges:

  • Failure to report leaves for time taken off
  • Unauthorized grade changes
  • Awarding financial aid to ineligible students
  • Utilizing grant or Foundation funds for personal gain/benefit
  • Decision-maker hiring family/friends as NBU and paying higher than usual wage for work performed
  • Decision-maker accepting gifts from a vendor prior to or after issuing a contract

If you suspect that fraud has or is potentially occurring, contact Richard Kudlik, Internal Auditor, at (949) 582-4647, or you may complete the form below.

To anonymously report potential fraud, contact the SOCCCD Fraud Hotline at 949-582-4899 or complete the following form to email a fraud report directly to the Fraud Department.

* Type of Incident * Incident Day/Date Range * Incident Location(s) (Bldg/Dept)
PERSON INVOLVED    
* Name *Position * Department/Area
DESCRIPTION OF INCIDENT    
* Providing the most detail possible about your concern will better assist us with conducting a thorough evaluation of this matter. Specific details are needed to identify potential violations and the extent to which they have occurred. Your assistance in providing this information is greatly appreciated.
Potential witnesses (please indicate what additional information they may be able to provide)
*  Would you like to be contacted?

Thank you. We will not contact you about this report.

* Confidentiality Statement - SOCCCD can never guarantee that the information provided by an individual will remain confidential. SOCCCD cannot share the specifics of an administrative determination where it relates to confidential information. During an inquiry of this nature, the parties most directly connected to the matter will be notified of the process. This may include the immediate supervisor of the parties involved, the Human Resources Department, and any individuals who can provide any relevant information concerning the matter under evaluation.
 
* Please verify yourself
     
   

* Indicates a REQUIRED field