Internal Audit Hotline

Fraud Awareness Training

An important component of any effective internal control environment is fraud awareness training for employees.  Effective training helps mitigate general fraud risks and increase the effectiveness of other controls.  Organizations that provide fraud training for employees saw a 38% reduction in the median loss per fraud instance (According to the Association of Certified Fraud Examiners). 

In 2023, the Internal Auditor delivered Fraud Awareness Training to over 200 County employees across every department and division. 

• Watch the Fraud Awareness Training Video.
• Fraud Awareness Training Handout

Reporting Fraud, Waste, and Abuse

Volusia County Council is striving to make our government more effective, open, and accessible to all citizens.  Therefore, the County is very interested in receiving any citizen or employee concerns regarding fraud, waste, or abuse within Volusia County government operations.  The Internal Auditor has been charged with receiving any citizen or employee concerns regarding fraud, waste, or abuse within Volusia County government operations.

Fraud is obtaining something of value through willful misrepresentation or deception.  Examples include theft, falsifying records, bid rigging, and kickbacks.  Waste involves mismanagement or the careless, extravagant, or unnecessary use of County resources.  Examples include improper expenditures and misuse of County assets.  Abuse is behavior that is improper compared to what a prudent person would consider reasonable business practice, or the misuse of one’s position for personal gain.  Examples include using County property for personal use or creating unnecessary overtime.  Waste and abuse do not necessarily involve fraud or illegal acts but may indicate potential fraud or undermine the County’s objectives.

There are 3 ways to report a concern to the Internal Auditor:

1. Phone:  386-822-5056
2. Email:  jpedwards@volusia.org *
3. Mail:  Internal Auditor, 123 W. Indiana Ave., Room 301, DeLand, FL  32720-4612

* NOTICE:  Under Florida law, email addresses are public records.  If you do not want your email address released in response to public records requests, do not send electronic mail.  Instead, contact this office by phone or in writing.

Instructions for reporting an issue:

1. Describe your concern in as much detail as possible.  Provide the names of all individuals involved, including any witnesses.  Give the date and times the incident(s) occurred and where it happened.  State whether there is any supporting documentation to be provided.  It can be sent to the address above.
2. If no contact information is provided, please call the hotline above two weeks after reporting your concern(s).  Often after we start our review, questions arise, or further clarification is necessary to continue.  Therefore, it is extremely important for you to contact us after the initial contact.
3. Be sure your issue relates to the operations of the County.  A listing of other agencies is below.

It is not necessary to provide your name to submit your concerns; however, be advised that if you confidentially report an issue and provide any information which might identify you, the Internal Auditor may not be able to protect your identity in accordance with the Florida Public Records Act. 

Tips are assigned a case number, reviewed by the Internal Auditor, and investigated or referred as appropriate.  According to the ACFE, tips are the most common fraud detection method, accounting for 42% of initial fraud detection. 

Thank you for taking the time to report your concerns and helping protect County resources.

Other agencies you can contact regarding concerns about fraud, waste, or abuse: