Procedures for Reporting Fraud, Waste, Abuse, and Corruption
To ensure that the reporting of suspicion of fraudulent activity occurs, the Wilcox County Board of Education ensures employees, constituents, and providers shall have confidential channels to report suspicious activity.
Fraud is a false representation of a matter of fact, whether by words or by conduct, or by concealment of that which should have been disclosed, that is used for the purpose of misappropriating property and/or monetary funds.
Waste is the intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use or squandering of resources owned or operated by the school system.
Abuse is the excessive or improper use of something; the intentional destruction, diversion, manipulation, maltreatment, or misuse of resources owned or operated by the school system; or abuse of one’s position or authority.
Corruption includes dishonest proceedings, bribery, debasement, alteration, or perversion of integrity. Corruption threatens equal access, quantity and quality of education.
The Board thoroughly and expeditiously supports the investigations of any and all reported cases of suspected fraud, waste, abuse, and corruption to determine if disciplinary, financial recovery, and/or criminal action should be taken. All reports of suspected fraud, waste, abuse, and corruption shall be handled in the strictest manner of confidentiality possible. Only those directly involved in the investigation should be given information. Informants may remain anonymous if and when possible, but should be encouraged to cooperate with investigators and should provide as much detail and evidence of alleged fraudulent activity as possible.
Procedures
- Anyone suspecting fraud, waste, abuse, or corruption concerning federal, state or local programs should report their concerns to the Superintendent or his/her designee. If the suspected fraud, waste, abuse, or corruption implicates the Superintendent, the informant shall report the information directly to the Board Chair.
- Any employee of the school system who receives a report of suspected fraudulent activity shall report this information within the next business day to the Superintendent or his designee. Employees have the responsibility to report suspected fraud, waste, abuse, or corruption immediately. All reports can be made in confidence.
- The Superintendent or his designee shall conduct or cause to be conducted an investigation of employees, providers, contractors, or vendors as necessary and appropriate. In a case where the Superintendent is suspected of involvement in fraud, waste, abuse, or corruption the Board Chair or his designee shall conduct or cause to be conducted the investigation.
- Periodic communication should emphasize the responsibilities and channels to report suspected fraud, waste, abuse, or corruption.
Wilcox County Administrative Regulations for Reporting Fraud, Waste, Abuse, or Corruption
This procedure is established to facilitate the development of controls concerning fiscal matters that aid in the detection and prevention of waste, fraud, abuse and corruption against the Wilcox County Board of Education. It is the intent of the District to promote consistent organizational behavior by providing guidelines and assigning responsibility for the development of controls and conduct of investigations. These procedures apply to acts involving employees as well as consultants, vendors, contractors, and any other parties doing business with the District.
Management is responsible for the detection or prevention of fraud, misappropriations, and other inappropriate conduct. Each employee is responsible for reporting indication of irregularity. Any fraud, waste, abuse, or corruption that is detected or suspected must be reported to the Superintendent of Schools, Dale Garnto, 114 7th Avenue, Rochelle, GA, 31079.
The Superintendent has the primary responsibility for the investigation of all suspected fraudulent financial acts as defined herein. If the investigation substantiates that fraudulent activities have occurred, final action or resolution will rest with the Board.
Investigations related to fraud will be treated with confidentiality. Investigation results will not be disclosed or discussed with anyone other than those who have a legitimate need to know.