Confidential Fraud / Complaint Form

The Maury County Confidential Complaint Form (PDF) is to report suspected:

Fraud
Improper, Illegal, Abusive Activity or Mismanagement
Misuse
Waste

The form is available for use by anyone in the public domain (citizens, taxpayers, etc.), and for reporting by local government employees or officials as well.

Confidentiality

The detailed information received from this report shall be considered confidential and is therefore not an open record pursuant to Title 10, Chapter 7. The Audit Committee may hold confidential, nonpublic executive sessions, regarding items listed in T.C.A. 10-7-503 and T.C.A. 10-7-504 that are deemed not subject to public inspection, as well as other matters designated as confidential or privileged under this code.

Retaliatory Action Is Prohibited

No local government employees shall suffer any of the prohibited retaliatory actions specified in T.C.A. 50-1-304 for reporting or cooperating with the audit committee, internal auditors, or external auditors from, or approved by the State of Tennessee Comptroller of the Treasury, or for reporting any facts to the local government to which the audit committee is attached. Any person who knowingly and willingly retaliates or takes adverse action of any kind against any person for reporting alleged wrongdoing pursuant to this chapter commits a Class A misdemeanor.

Definitions of Terms

Fraud

“Fraud” means the intentional deception perpetrated by an individual or individuals, or an organization or organizations, either internal or external to local government; that could result in the tangible or intangible benefit to themselves, others, or could cause detriment to others or to the County.

Fraud includes a false representation of a matter of fact, whether by words or by conduct, by false or misleading statements, or by concealment of that which should have been disclosed, which deceives and is intended to deceive.

Misuse

“Misuse” means:

The excessive or improper use of something, or the employment of something in a manner contrary to the natural or legal rules for its use
Intentionally doing any of the following regarding resources owned or operated by the County:
- Destruction
- Diversion
- Maltreatment
- Manipulation
- Misapplication
- Misuse
- Extravagant or excessive use so as to misuse one’s position or authority.

Waste

“Waste” means the intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use, or squandering of resources owned or operated by the County to the detriment or potential detriment of the County. Waste also includes incurring unnecessary costs because of inefficient or ineffective practices, systems, or controls.

Examples of Fraud, Waste, and Misuse

Asset Misappropriation: Theft Cash/Goods/Services
Expense Scheme: Travel, Petty Cash, Check Request
Fraud or Misuse of Grants/Contracting Funds
Leave Misuse: Falsely Reporting Sick Leave
Payroll Fraud: Falsifying Payroll Records
Purchasing Fraud: Fictitious Vendors/False Invoicing
Time Misuse: Personal Activities on County Time
Waste: Careless Expenditure, Squandering Resources
Other Fraud: Falsifying Records, e.g. Concealing Inventory Shrinkage, False Mileage Reports
Other Misuse: Misuse or Maltreatment of Resources
Others (Including Actions That Appear to be Improper, Illegal, Abusive or Mismanagement)

Any information provided that causes the Chairperson of the Audit Committee to believe that illegal, improper, wasteful, or fraudulent activity may have occurred, then the Chair of the Audit Committee shall report the information to the office of the Comptroller of the Treasury pursuant to Title 8, Chapter 4, Part 5. (T.C.A. 9-3-406).

Allegations

Be reasonably certain of any claims of suspected fraud, waste, or misuse. False allegations can have serious and negative impacts. They can also damage reputations. Frivolous reporting of ethical violations or other alleged violations are subject to civil penalties.