What should be reported?
Fraud
Fraud is the intentional use of deception, dishonesty, misrepresentation, or abuse of public office by an elected official, government employee, contractor, or other individual to obtain an unauthorized personal or financial benefit, conceal wrongdoing, or improperly use public funds, property, resources, or authority.
Examples of common local government fraud include misappropriation of funds, bribery or kickbacks, procurement fraud, payroll and time fraud, false claims and financial reporting, or conflicts of interest.
Waste
Waste is the unnecessary, excessive, inefficient, or avoidable use of public funds, property, personnel, equipment, or other government resources that fails to provide reasonable value, achieve intended public purposes, or serve the public interest.
Examples of common local government waste include wasteful spending by purchasing unnecessary goods or services or substantially overpaying for them. Waste is not necessarily fraudulent and could be due to ineffective processes, poor planning, and weak internal controls.
Abuse
Abuse is the improper, excessive, arbitrary, or unethical use of governmental authority, public resources, or an official position by an elected official, government employee, contractor, or other individual acting on behalf of the local government. Abuse violates public trust, infringes on rights, creates an improper advantage, or undermines the fair and lawful administration of government.
Examples of common local government abuse include using official powers to intimidate, threaten, punish, or improperly influence individuals.
