Abstract
This exploratory qualitative case study analyzes the risks of misappropriation of COVID-19 relief funds managed by public agencies in the County of Los Angeles. This study documents deviance, sources of misbehavior, vulnerability factors and mitigation strategies in place to prevent fraud and corruption. Results indicate that loopholes in benefits eligibility certification led to massive levels of fraud, and that internal infrastructure and the work climate within public institutions exacerbated fraud risks. Institutional fragmentation, political pressures and human resources practices hindered the effectiveness of prevention mechanisms. Recommendations to strengthen accountability systems and institutional safeguards against fraud and ethical deviance are proposed.
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