1. The forensic audit shall include identifying fraud and evaluating compliance with the County’s Contract Policy Manual and all applicable procurement-related statutes for contracts established between January 2019 and August 2024. 2. The forensic audit shall include, but not limited to, contracts within the County Executive Office, Health Care Agency, Orange County Community Resources, and Social Services Agency for the following fund accounts: a. American Rescue Plan Act (ARPA) b. Coronavirus Aid, Relief, and Economic Security Act (CARES) c. Mental Health Services Act (MHSA) 3. Contractor shall prioritize the review of Human Services and Sole Source contracts. 4. The forensic audit shall include the review of all Human Services and Sole Source contracts within the County Executive Office, Health Care Agency, Orange County Community Resources, and Social Services Agency for the General Fund account. 5. Contractor shall immediately upon discovery notify the Internal Audit Department Director (Project Officer) of any findings regarding criminal activity, illegal acts and fraudulent activities or civil liabilities, when the fraud occurred and if it is ongoing, how the fraud was concealed, the perpetrators of the fraud, quantify the loss suffered due to the fraud, and gather relevant evidence.
