Forensic Audits
Follow the Money. Document the Facts.
Forensic audit services that analyze transactions, vendors, payroll, purchasing, banking activity, and internal controls to identify irregularities and financial exposure.
What We Do
Municipal Central provides practical, implementation-focused support designed to strengthen municipal capacity, controls, compliance, service delivery, and measurable results.
CORE SERVICES
Transaction Analysis
Analyze financial transactions for unusual patterns, unsupported activity, duplicates, anomalies, and potential control failures.
Improper Payment Testing
Test payments for authorization, documentation, duplication, eligibility, vendor validity, and compliance with policy.
Payroll Reviews
Examine payroll, timekeeping, overtime, deductions, adjustments, and employee records for irregularities and control issues.
P-Card Reviews
Review purchasing-card activity for prohibited purchases, split transactions, missing documentation, and policy exceptions.
Bank Activity Analysis
Analyze bank transactions, transfers, checks, ACH activity, and reconciliations for unusual or unsupported items.
Fraud Indicators
Apply targeted tests and professional judgment to identify red flags that warrant further investigation.
Control Analysis
Determine which process or internal-control weaknesses allowed errors, irregularities, or losses to occur.
Corrective Actions
Document findings and recommend recovery, control improvements, accountability measures, and follow-up procedures.
GOVERNMENT CONTRACTING CODES
NAICS
541211
541219
PSC
R704
R710
Final NAICS and PSC selection should follow the predominant scope of the solicitation and the contracting agency’s classification.
MUNICIPAL CENTRAL DELIVERY MODEL