Reportable Incidents and Examples

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Fraud. Fraud involves an intentional deception or misrepresentation, by act or omission, which results or could result in a benefit for a person or entity to which the person or entity is not entitled. 

Examples of fraud include but are not limited to:

1. Theft of City money, equipment, supplies, data, or other property.
2. Submitting invoices to the City to pay for fictitious or personal goods and services.
3. Intentionally misrepresenting the cost of goods or services provided to the City.
4. Forging or falsifying documents or accounts or financial records belonging to the City.
5. Submitting false claims for travel or other expense reimbursements.
6. Falsifying timecards or timesheets or payroll information.
7. Impropriety in the handling or reporting of money or financial transactions.
8. Use of City equipment or property for personal gain.
9. Stealing a check the City issued to another payee.
10. Soliciting or accepting a bribe or kickback.
11. Inappropriate or unauthorized use, alteration, or manipulation of data, computer files, equipment, software, networks, or systems.
12. Intentional use of false weights or measures.

Fraud can be perpetrated against the City by a person or entity outside the City government as well as by City officials and employees.

Waste. Waste involves the needless, careless, or extravagant expenditure of City funds, or the misuse or mismanagement of City resources or property. Waste does not have to involve a private use or personal gain and can be intentional or unintentional.

Examples of waste include but are not limited to:

1. Unauthorized use or misuse of City property.
2. Purchase of unneeded supplies or equipment.
3. Purchase of goods at inflated prices.
4. Incurring unnecessary costs because of inefficient or ineffective practices, systems, or controls.
5. Failure to reuse or recycle major resources or reduce waste generation.

Inefficiency. Inefficiency involves an inability to do something in a well-organized or competent way, or the failure to implement processes as intended with minimal wasted time or resources. “Inefficiency” may also occur when the design of a program or policy fails to produce desired outcomes, despite the resources invested.

Abuse. Abuse involves the improper use of a City position or the improper use or destruction of City records or resources.

Examples of abuse include but are not limited to:

1. Using a City position to gain an advantage when conducting personal business or to obtain or provide a City benefit or service for someone who does not qualify for it.
2. Serious abuse of the City’s travel reimbursement system, unauthorized time away from work, or use of City time for personal business.
3. Suspending or terminating an enforcement action based on a personal relationship.
4. Bid-fixing or receiving favors for awarding contracts to certain vendors.
5. Unauthorized disclosure of confidential or proprietary information.
6. Failure to report damage to City equipment or property.
7. Outside employment that conflicts with City employment.

Some actions may appear to be examples of both fraud and abuse. These types of reportable incidents can overlap.