As the first official act of her second term, Auditor Nicole Galloway announced the creation of the Public Corruption and Fraud Division.
The Public Corruption and Fraud Division is a unit within the Missouri State Auditor's Office dedicated to rooting out fraud, waste and abuse in state, county and local government and assisting law enforcement to ensure corrupt public officials are held accountable.
The division is made up of attorneys, auditors and investigators and includes forensic auditing specialists and Certified Fraud Examiners. Under the leadership of Auditor Galloway, we have a demonstrated history of working with local, state and federal law enforcement to pursue justice for taxpayers.
How We Investigate Public Corruption and Fraud
We receive information on allegations of improper governmental activities:
The State Auditor's Whistleblower Hotline is a resource to report potential wrongdoing.
Information submitted should include relevant and specific details. This typically includes:
- the governmental entity you are reporting;
- specific allegations related to suspected fraud, waste or general operations concerns;
- any documentation to support the allegation(s);
- names of individuals who are conducting these alleged activities;
- date(s) of the alleged activity;
- how and when you were made aware of the alleged activity;
- the reason you believe it occurred;
Under state law, individuals who make a report may choose to remain anonymous until they affirmatively consent to having their identity disclosed.
We review the submitted information:
Each year, we receive hundreds of tips from citizens, public employees and government officials. When information is received, it is reviewed by a staff member for relevance and completeness. Whistleblowers who provide their contact information may be contacted directly for additional information.
We investigate the allegation:
When allegations of fraud or abuse are reported, the Public Corruption and Fraud Division will complete an initial review to determine if allegations are credible. If not deemed credible or if insufficient documentation is provided, the case is closed.
If deemed credible, there are a variety of potential next steps. These include:
- Working with an entity or public official directly to resolve the concern appropriately and efficiently.
- Referring information to entities with enforcement or administrative duties related to the allegations.
- Providing to audit staff for consideration in current or future audit work.
- Working with law enforcement to immediately address activities that appear criminal in nature.
The audit process:
If a concern is deemed credible and falls under the authority of the State Auditor's Office, it may result in an audit. These audits examine financial accountability, waste, opportunities for fraud, and whether government organizations and programs are operating economically and efficiently.
All audits are performed in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States.
After a report is finalized and signed by the State Auditor, it is released to the public. Audit reports are available online.
Case leads to prosecution:
When there is a potential criminal violation of law, audit staff will cooperate and work with appropriate law enforcement. This includes providing forensic auditing assistance to the law enforcement agency investigating the case. The State Auditor's Office is willing and able to assist throughout the process, including providing testimony during legal proceedings.
Please note, the State Auditor's Office does not have the legal authority to investigate federal agencies, private individuals or private entities.