Adoption Date: 3/21/2006, Revised: 11/7/2006
5000 - NON-INSTRUCTIONAL/BUSINESS OPERATIONS
Fiscal accounting and reporting
5571 Financial Accountability: Allegations of Fraud
Reporting and Investigations of Allegations of Fraud
All
Board members and officers, District employees and third party
consultants are required to abide by the District's policies,
administrative regulations and procedures in the conduct of their
duties. Further, all applicable federal and/or state laws and
regulations must be adhered to in the course of District operations and
practices. Any individual who has reason to believe that financial
improprieties, fraud, and/or wrongful conduct is
occurring within the School System is to disclose such information
according to the reporting procedures established by the District. For
purposes of this policy “financial impropriety, fraud or wrongful
conduct” will include but will not be limited to: theft of time, theft
of property, falsification of an attendance record, time sheet or other
District business record, making or influencing decisions of the
District for personal gain, interference in the hiring process so as to
secure employment, a contract or a consultancy of a relative, etc. The
reporting procedures will follow the chain of command as established
within the department or school building or as enumerated in the
District's Organizational Chart. In the event that the allegations of
financial improprieties/fraud and/or wrongful conduct concern the
investigating official, the report shall be made to the next level of
supervisory authority. If the chain of supervisory command is not
sufficient to ensure impartial, independent investigation, allegations
of financial improprieties/fraud and/or wrongful conduct will be
reported as applicable, to the Internal Auditor (if available), or the
Independent (External) Auditor, or the School Attorney, or the Board of
Education. The District's prohibition of wrongful conduct, including
fraud, will be publicized within the District as deemed appropriate; and
written notification will be provided to all employees with fiscal
accounting/oversight and/or financial duties including the handling of
money. (See Reporting Matrix.)
Upon receipt of an allegation of
financial improprieties/fraud and/or wrongful conduct, the Board or
designated employee(s) will conduct a thorough investigation of the
charges. However, even in the absence of a report of suspected wrongful
conduct, if the District has knowledge of, or reason to know of, any
occurrence of financial improprieties/fraud and/or wrongful conduct, the
District will investigate such conduct promptly and thoroughly. To the
extent possible, within legal constraints, all reports will be treated
as confidentially and privately as possible. However, disclosure may be
necessary to complete a thorough investigation of the charges and/or to
notify law enforcement officials as warranted, and any disclosure will
be provided on a "need to know" basis. Written records of the
allegation, and resulting investigation and outcome will be maintained
in accordance with law.
Based upon the results of this
investigation, if the District determines that a school official has
engaged in financial improprieties/fraudulent and/or wrongful actions,
appropriate disciplinary measures will be applied, up to and including
termination of employment, in accordance with legal guidelines, District
policy and regulation, and any applicable collective bargaining
agreement. Third parties who are found to have engaged in financial
improprieties/fraud and/or wrongful conduct will be subject to
appropriate sanctions as warranted and in compliance with law. The
application of such disciplinary measures by the District does not
preclude the filing of civil and/or criminal charges as may be
warranted. Rather, when school officials receive a complaint or report
of alleged financial improprieties/fraud and/or wrongful conduct that
may be criminal in nature, law authorities should be immediately
notified.
An appeal procedure will also be provided, as
applicable, to address any unresolved complaints and/or unsatisfactory
prior determinations by the applicable investigating officer(s).
Prohibition of Retaliation
The
Board prohibits any retaliatory behavior directed against those
individuals who, in good faith, report allegations of suspected
financial improprieties/fraud and/or wrongful conduct as well as
witnesses and/or any other individuals who participate in the
investigation of an allegation of financial impropriety/fraud and/or
wrongful conduct. Follow-up inquiries shall be made to ensure that no
reprisals or retaliatory behavior has occurred to those involved in the
investigation. Any act of retaliation is prohibited and subject to
appropriate disciplinary action by the District.
Knowingly Makes False Accusations
Any
individual who knowingly makes false accusations against another
individual as to allegations of financial improprieties/fraud may also
face appropriate disciplinary action.
Policy References:
Civil Service Law Section 75-b