A five-year check-up on the city of Bowling Green, Kentucky's internal audit controls found that they are working effectively since being implemented following an embezzlement and fraud scandal at city hall in 2007, according to the Bowling Green Daily News.
The city's former chief financial officer, Davis Cooper, was found guilty of misappropriating $3.8 million in funds, which prompted the shake-up.
Bowling Green is the only second-class city in Kentucky to have an internal auditor on staff to ensure internal controls, risk management and government processes are sufficient. An audit committee acts as backup, meeting quarterly to discuss auditor Deborah Jenkins' work and her audit plans for the upcoming fiscal year.
"One of the big goals of the committee is to ensure internal audit reports are thorough and the recommendations are appropriate and fair," committee chairman David McKillip told the news source. "It goes back to making sure taxpayer dollars are being spent wisely."
In addition to establishing audit controls and conducting regular accounts payable audits, municipalities and other organizations can reduce their risk of embezzlement by establishing accountability measures – for example, requiring a check written by one person to be authorized by another.