Explore a case study demonstrating the importance of having sound internal control systems over the grant award and grantee monitoring processes. It quickly became evident that internal control procedures were missing or broken down in several crucial areas. But were more sinister forces at play? Who had motive, access, and opportunity? Did someone misappropriate funds? Did someone funnel funds to cronies? If so, who did it? Participants will have the opportunity to cross-examine the key suspects in the case to arrive at the truth.