Who Completes This Task: Anyone

Process

Everyone who deals with funding is responsible for helping combat fraud, and for reporting suspected or possible fraud when it is identified.

Whistle-blower protection exists for employees who report concerns of fraud. An employee may not be discharged, demoted, or otherwise discriminated against as a reprisal for disclosing to information that the employee reasonably believes is evidence of:

• Intentional mismanagement
• Intentional misuse of funds
• A danger to public health and safety
• An abuse of authority
• A violation of law

Allegations of fraud can and should be made directly to the grant awarding agency’s Office of Inspector General (OIG).

See the US Government Accountability Office’s information sheet on this topic.

Criteria

• Evidence of possible fraud has been identified

Steps - Federally Funded Projects

1. Contact the chief financial officer (CFO) for a confidential consultation regarding the issue
1. An internal investigation will be initiated
2. If necessary, the case will be forwarded to the OIG for evaluation and investigation

Steps - State Funded Projects

1. Contact the CFO for a confidential consultation regarding the issue
1. An internal investigation will be initiated
2. If necessary forwarded to the state’s Office of Grants Management (OGM) and the Office of the State Auditor (OSA)
   

Steps – Evidence of Theft, Embezzlement or Unlawful Use

1. If there is evidence of theft, embezzlement, or any unlawful use of public funds or property, contact the CFO
   1. An internal investigation will be initiated
   2. The CFO will notify the Office of the State Auditor (OSA) and the appropriate agency’s OIG

Documentation Required

• If there is documentation that supports your suspicion of fraud or waste, provide it to the CFO if possible
• Those charged with investigating the allegations will document their process including
• Names
• Dates
• Evidence and data gathered