8700 - ANTI-FRAUD
This policy is provided as an addendum to current Policy 1210, Policy 3210, and Policy 4210, entitled Standards of Ethical Conduct.
The Board is committed to protecting its financial resources, property, information, and other assets. The Board will not tolerate the commission of fraud or the concealment of fraud by any employee.
The purpose of the policy is to establish certain principles for, and expectations of, District employees in order to prevent fraud, provide for the investigation of suspected fraud, provide for consequences for engaging in any manner of fraud, and to heighten awareness of possible fraud.
Definitions
Fraud or other similar irregularities include, but are not limited to:
forgery or alteration of documents (checks, timesheets, agreements, purchase orders, purchasing card transactions, budgets, etc.);
misrepresentation of information on documents;
misappropriation of funds, securities, supplies, or other assets;
any intentional irregularity in the handling or reporting of financial transactions;
theft, disappearance, or destruction of any asset;
accepting or offering a bribe, gift, or favor under circumstances that indicate that such gift or favor was intended to influence professional judgment;
unauthorized use or misuse of District assets;
knowingly authorizing or receiving payments for goods not received or services not performed (includes travel);
knowingly authorizing or receiving payment for hours not worked;
using District equipment or work time for private gain;
any violation of Federal, State, or local laws related to dishonest activities or fraud.
Application
This policy applies to any fraud, suspected or observed, involving any District employee, substitute employee, volunteer, and any other persons or parties in a position to commit fraud on the Board, regardless of the suspected wrongdoer’s length or service or position/title, office, or relationship.
Reporting Procedures
Any known or suspected fraud shall be reported immediately to the Superintendent. If the allegation involves the Superintendent, the report shall be made to the General Counsel. The obligation to report fraud includes instances where an employee knew or should have known that an incident of fraud occurred.
Failure to report fraud shall be grounds for discipline up to and including termination and reporting to the Professional Practices Services with the Florida Department of Education as required by law.
A false and malicious allegation of fraud is a violation of this procedure and shall be grounds for disciplinary action up to and including dismissal.
Confidentiality
All reports and investigative files shall be treated like any other investigation concerning employee discipline and in compliance with Florida statutes.
Roles and Responsibilities
The Superintendent, through his/her designee, shall cause an investigation to commence with regard to reports of fraud. The investigation shall follow the same procedures for any other investigation of employee misconduct. The investigation may involve a coordinated effort by District personnel and law enforcement. It may also involve attorneys, security personnel, and other specialists from inside or outside the District.
Consequences
Violation of this policy may result in termination or some lesser penalty, including but not limited to suspension without pay or reprimand.
Employee Education
All employees will be required to sign a statement indicating that they have read and understand this policy.
All new employees will be required to sign a statement indicating that they have read and understand this policy as part of the District orientation.
A copy of this policy shall be placed in all employee handbooks.
Reviewed 4/25/23
© Neola 2009