Assessment of the risks of financial crimes in local government

The current study aimed to reveal the risks of financial crimes in local government; to identify the main trends in the emergence of risks. During the research, the following methods were used: literature analysis, case analysis, and semi-structured interviews. It is clear that preventing financial crimes is necessary not only in those areas where bribery and fraud usually occur but even in specific stages of the political cycle. The conducted qualitative study revealed that the main risk of financial crimes in all examined municipalities is related to public procurement. Depending on the size of the municipality and the scope of public procurement, the perception of risks differed.