The summary below is information provided by Wirth-Davis to help other organizations prevent scams and manage the situation when it occurs.

HOW TO HANDLE THE SITUATION

• Anyone aware of any unusual behavior happening should report the situation to a supervisor or the CEO.
• The CEO and CFO should disclose issue to the Audit Committee of the Board of Directors.
• Engage a forensic audit firm.
• Engage your attorney.
• Inform all members of the Board of Directors. Provide updates to Board regularly.
• Engage a crisis communications firm to help create public messages for specific audiences.
• Present findings from forensic investigation to County Attorney’s office.
• Fully cooperate with legal authorities during investigation.
• Inform your staff
• Inform the public. Coordinate activities with the media relations staff of the County Attorney’s office.

TELLING THE PUBLIC

Since most organizations are involved with the public in some way, it is important to let them know what is going on. Below are steps to take in getting the media involved to accurately disclose the situation:

• Work with a team of professionals as to how to go about letting the public know about the incident. This includes who all should be told and when to announce it.
• Look at all possible scenarios that could be brought up during the process of public disclosure.
• Make sure to tell the staff everything first before the media is told. Be direct and respectful to answer all questions received or point them to the appropriate communications staff.
• Track and monitor all public responses.
• Proactively alert the Attorney General’s office of the situation. Provide updates regularly.
• Next, release the information to the media and allow interviews.
• Reinforced the message publicly that this situation in no way reflects the work you do every day on behalf of those in your communities and it will not affect the quality of your programs and services.

LESSONS LEARNED

• Nonprofits must be vigilant and proactive when events like this occur. Focus on facts and not speculation, defer to transparency. Understand and convey the facts. Show concern for your staff, including the alleged perpetrator. Act professionally; be fearless in the pursuit of truth.  Respond directly and respectfully.
• Continue to maintain a trust factor, but make sure to verify actions and know that accountability is everyone’s responsibility.
• The Board of Directors is absolutely critical to good nonprofit governance. The Board must guide management’s actions and be fully informed.
• As “partnership” is a core organizational value, external experts are vital partners to maintaining and promoting accountability and transparency. Forensic accountants, crisis communicators and legal advisors are valuable resources for both the Board and management. These professionals have history and expertise with sensitive organizational issues, and help keep things in perspective.
• Separation of duties within the finance department is critical, regardless of the number of employees. Require two signatures on all checks. Include non-finance staff as part of the four members who can sign checks. Restrict use of CEO’s signature stamp and mandatory log entries when it is used.
• Focusing on internal controls (just like safety drills) is an on-going responsibility of the Board Audit Committee and management, as well as the external audit firm. All accounts are reconciled monthly, with reviews and sign-offs. Use a lock box for all donations. Run all cash sales through store registers for retail operations. Deposit cash sales with store deposits.
• Staff is critical. Use your existing communications staff as partners with external communications consultants. Provide support to staff that was interviewed as part of the investigation. 
• Maintain confidentiality until issue is publicly disclosed.
• Do your part to share lessons learned so that other organizations might reduce their chances of experiencing any thing similar. Be diligent about being transparent and accountable to all stakeholders. Review internal controls and identify other areas of risk and vulnerability with your Audit Committee. 
• Practice honesty, integrity and accountability as part of your routine operation to establish credibility. This will come in handy during the challenging times.
• Use your mission, vision and values as filters for decisions, actions and choices; this serves the organization well. Maintain zero tolerance for any type of theft.