2025 Government A&A Update: Government T&E Fraud

Author: Robert K Minniti

The Washington Post reported the US Government loses between $233 Billion and $521 Billion to fraud on an annual basis. The news in 2024 documented several government officials, including elected officials, misusing their travel and expense allowances.

We have all heard of travel & expense fraud, but did you ever wonder how it works? How do these fraud schemes work and how much do they cost taxpayers? This course is designed to review government travel & expense frauds. Examples of actual fraud cases will be provided so participants can understand how these frauds are being committed and how they were uncovered. We will discuss the red flags that could be indicative of travel and expense frauds at government entities. We will review various methodologies for detecting travel & expense frauds. We will review various methodologies and internal controls for preventing government travel & expense frauds.

Publication Date: January 2025

Designed For
This course would be appropriate for CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants, CPAs, CMA, CIAs and risk management personnel.

Topics Covered

• Fraud Theories
• Government Travel
• Travel Reimbursement Fraud in the News
• Detecting & Preventing Expense Reimbursement Frauds
• Internal Controls for Expense Reimbursement Fraud
• Investigating Expense Reimbursement Fraud

Learning Objectives

• Identify methodologies for committing government travel & entertainment fraud
• Identify procedures for reporting government fraud
• Identify the red flags for travel & entertainment fraud
• Identify methods for discovering travel & entertainment fraud
• Identify common expense reimbursement frauds
• Identify red flags for expense reimbursement fraud

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None