Internal auditor suggests annual risk assessment and a fraud hotline as next steps

Julian recommended that, after completing the 2026 restricted-funds audit, the committee undertake two related measures: a formal, repeatable annual risk assessment and the implementation of a fraud hotline that residents and employees could use to report concerns.

"I would suggest that you consider after this audit for the rest of the year coming up that there will be 2 other things to consider doing ... an annual risk assessment ... and then putting together a fraud hotline," Julian said. He explained the risk assessment would use standard metrics and a qualitative survey of county leadership to build a repeatable risk matrix to inform future audit selection. He described the fraud hotline as a common, inexpensive control that can be run by vendors or internally and would require policies for how reports are triaged and who receives them.

Committee members who had experience with fraud hotlines said the tool is inexpensive and useful if employees and the public are made aware of it; they discussed vendor options and governance (who receives reports and how investigations are assigned). The committee did not adopt a vendor at the meeting but asked staff to include both items in the committee’s workplan for 2026–2027.