8.
Waste, Fraud, Abuse, & Corruption
We will
disclose waste, fraud, abuse and corruption to the appropriate personnel.
Overview
Examples
Resources
Overview
SDUSD
promotes a working environment where employees are encouraged to disclose
information related to waste, fraud, abuse and corruption without fear
of retaliation or reprisal.
Examples
Waste occurs when resources are misused or lost
due to deficient practices, system controls or poor decisions. To
avoid waste, the district promotes:
- Cultivating “best
practices” to make optimal use of our resources.
- Managing
our operational systems effectively and efficiently, thereby reducing
loss or misuse of resources.
Fraud is
a deceptive act intentionally designed to obtain a benefit or advantage
or to interfere with a benefit being received. Some examples:
- Forgery
or alteration of a district check, bank draft or any other financial
document.
- Theft
of a check or other diversion of a taxpayer payment.
- Misappropriation
of funds, securities, supplies or other assets.
- Improper
handling or reporting of money or financial transactions.
Abuse is
the intentional, wrongful, or improper use of resources or the misuse
of rank, position or authority resulting in the loss or misuse of resources.
Some examples:
- Using
district equipment or supplies to conduct personal business.
- Using
non-confidential district or school information to get new customers
for one’s outside business.
Corruption is
the result of abuse of public power for private benefit. It is the
destruction of integrity in the discharge of public duties by bribery
or favor or the use or existence of corrupt practices. Some examples:
- Theft.
- Claiming
hours not actually worked.
- Taking
kickbacks from suppliers.
- Inflating
expense accounts.
Resources
Information
on the district’s waste-fraud-abuse-corruption policies can be found
in Administrative Procedures 2370, 7100, 7110, 7111, 7113, 7155, and 7767;
and Board Policy I-1800.
School board members
and those designated to file Form 700 are also advised to take advantage
of free online additional specialized training
to become more familiar with complex laws that can carry substantial penalties.
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Code
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