Winter 2026 Newsletter 
President's Report
GGFOA Members,
As we move through winter and look ahead to spring, many of us are already feeling the familiar shift in pace. For some, budget season is ramping up. For others, audit preparations are front and center. No matter where you fall, this time of year often brings a renewed sense of focus—and, let’s be honest, a little hustle and bustle—as we prepare for the months ahead.
As this is my first letter to you as President of the Georgia Government Finance Officers Association, I want to begin by saying how grateful I am to be part of this community and to serve alongside so many dedicated professionals. The work you do each day—often behind the scenes—supports transparency, accountability, and public trust across our state.
One important opportunity on the horizon is Georgia Government Finance Professionals Week, taking place March 16–20, 2026. This week is a chance to pause, reflect, and intentionally recognize the critical role finance professionals play in our organizations and communities. Whether through a proclamation, a social media post, or a simple moment of recognition within your department, your participation helps elevate the profession and the people behind the work. We look forward to celebrating with you in the months ahead.
That same week, we will also host our Spring Training Seminar on March 17–18. This seminar offers timely, practical training during a busy season and provides an opportunity to connect with peers who truly understand the challenges and rewards of government finance. I encourage you to join us if you are able.
Looking a bit further ahead, I recently had the opportunity to visit Chicago in advance of the National GFOA Conference in June, and I am already looking forward to returning. We are planning a Georgia meet-up during the conference and hope many of you will be able to attend and connect with fellow GGFOA members while there.
As always, thank you for your continued involvement, professionalism, and commitment to excellence in government finance. I look forward to the months ahead and to finding meaningful ways for us to learn, connect, and celebrate together.
Sincerely,
Ashlan Webb
Calendar of Events
GGFOA WEBINAR SERIES
1. January 21, 2026 | 10:00am – 11:00am
Government Fraud
Donna Mcginnis, Columbus Consolidated Government
2. February 18, 2026 | 10:00am – 11:00am
Electric Vehicles and Government Administration: What Finance Officers Need to Know
Asher Dozier, Institute of Government
3. April 22, 2026 | 10:00am – 11:00am
Smarter Bank Reconciliation
John Ewing, Wells Fargo
4. May 20, 2026 | 10:00am – 11:00am
The Philosophy of Sleep Adjusted Returns
Hilltop Securities
SPRING TRAINING SEMINAR
1. March 17, 2026 – March 18, 2026
University of Georgia Gwinnett Campus
GGFOA ANNUAL CONFERENCE
1. October 11, 2026 – October 14, 2026
Savannah, Georgia
Article
6 Fraud Prevention Lessons from Forensic Accounting
By: Tim Lyons, CPA
Forensic accountants discover a multitude of sins during case investigations, but like seeing the proverbial open barn door, their findings come after the fact. What went wrong, and what set of circumstances allowed it to happen? Patterns that reappear during forensic case investigations of government entities reveal common weak points. You can reduce the risk of fraud and theft by learning the lessons that forensic accounting provides.
Lesson 1: Vendor documentation demands monitoring and review.
Every government entity requires vendors (as well as internal staff and grant recipients) to document expenditures. But if no one is reviewing the underlying costs that justify invoices, reimbursements and funding requests, public funds may be flowing too fast — or into the wrong pockets. To prevent overbilling, ask for and review documentation of actual hours, programs, and purchases rather than automatically approving these requests.
Lesson 2: Procurement policies only work when they’re followed.
Do staff complete the requisition process only after goods and services have been delivered and invoiced? Is your agency paying higher prices for goods and services than the contract calls for, or that aren’t in the contract at all? Failure to follow established government requisition processes creates unnecessary risk exposure. Require staff to follow procurement protocols exactly and confirm appropriate contract pricing by cross-referencing purchase orders and invoices with the original contract.
Lesson 3: Any rise in purchases merits a closer look.
Many governments make routine purchases at familiar big-box and office supply stores, in amounts that often vary throughout the year. When the level of buying diverges from typical patterns, it’s time to look closer. Do unusual events or exceptional needs explain the rise? If not, find the documentation for these purchases to determine who’s buying extra and why.
Lesson 4: Late payments could indicate a problem.
If bills aren’t being paid on time, you need to find out why — and fast. Juggling payments can let an unethical staff member cover up fraud, but not forever. Past due balances for vendor accounts and routine bills may be a sign that the money to pay those bills is gone. Similarly, if there are entries posted to the books that don’t align with actual bill payments and other authorized expenditures, someone is likely trying to force the books to balance.
Lesson 5: Delayed or unusable financial reporting is a major red flag.
“I’m too busy to keep up!” “I’ll get those reconciliations to you next month.” “The budget reports aren’t quite ready because I’ve had drama at home.” If you hear these or similar phrases, be on guard — delays in financial reporting very often accompany fraud. Investigate immediately if staff are late submitting reports or providing documentation that shows remaining funds available. The same goes for financial records that are continually changing or so disorganized as to be unusable. Accept no excuses for delays of any kind and probe deeply to verify that finances are being appropriately managed.
Lesson 6: Transitions create additional risk.
Whether it’s changing leadership or major technology upgrades, transition periods bring added risk for government organizations. New leaders often rely on lower-level personnel to show them the financial controls that are in place, lacking the institutional knowledge of their predecessors, while disruptions associated with moving to a new technology platform or system make it easy for fraudsters to “lose” or alter financial records. Government leaders at all levels should take extra precautions during times of transition to minimize fraud risk.
Maintain the trust of those you serve
The persistent threat of fraud by malicious actors is a serious concern for every government entity. While complete prevention is unattainable, adopting a robust fraud prevention strategy can significantly decrease the incidence of fraud and enable rapid detection when it occurs. The experienced government advisors at Mauldin & Jenkins are ready to assist you in designing and implementing a comprehensive fraud prevention program tailored to effectively mitigate your risks. Contact us today to discover how we can help you protect your entity.