What are some areas of risk in most local governments in relation to fraud?

So far in the course, you have examined several different types of government financial statements and learned about government funds and operations. What are some areas of risk in most local governments in relation to fraud? Discuss some areas of government funds or operations where you believe internal controls should be implemented, such as independent verification or separation of duties, for example. How could these internal controls help prevent fraud in government operations? Among the suggestions from your peers, which controls do you believe will be most effective, and why?