The purpose of this policy is to establish certain expectancies for the conduct of business for the school district as a measure to prevent, investigate and provide consequences for engaging in any manner of fraudulent activity. Any irregularity that is detected or suspected by any staff member shall be reported immediately to the Office of Internal Auditing for guidance as to whether pursuit of an investigation is warranted.
Fraud differs from irregularities by the intent by which it has occurred.
Fraud includes but is not limited to the intent to personally benefit or assist someone else to personally benefit from the improper action. If there is any question as to whether an action constitutes fraud, the Supervisor of Internal Auditing shall be contacted for guidance. If the investigation reveals that fraudulent activities have occurred, the Office of Internal Auditing may issue reports with the results of the investigation to the appropriate management staff, the school board and appropriate law enforcement agencies. The provisions of Leon County School District Policy 1.32, Prevent Retaliatory Action, shall be followed for individuals sharing information pertaining to investigative activities. In cases of suspected or observed fraud, individuals shall contact the Office of Internal Auditing immediately.