The Office of the County Auditor (OCA) reviews all
reports received and investigates or refers to appropriate agencies all
credible allegations of fraud, waste, or abuse regarding Baltimore County Government
resources (funds, property, one’s position, etc.).
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Fraud
involves obtaining something of value
through willful misrepresentation - an intentional wrongdoing, the concealment
of this act, and a derived benefit for which the recipient is not entitled.
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Waste involves using or expending County
resources carelessly, extravagantly, or unnecessarily primarily due to
mismanagement, inappropriate actions, and inadequate oversight.
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Abuse involves behavior that is deficient
or improper, including the misuse of authority or position.
Examples of What to Report:
·
Inappropriate use, theft, or unauthorized
use/removal/destruction of County resources (e.g., funds, equipment, furniture,
supplies, records, County-provided electronic devices);
·
Falsification of payroll records/timekeeping
(e.g., abuse of overtime, reporting hours not worked);
·
Falsification of expense reports (e.g., inflating
expenses, inappropriate expenses);
·
Falsification/misrepresentation of financial
records (e.g., transactions, invoices);
·
Contract/procurement fraud (e.g., vendor
kickbacks/bribes, conflicts of interest, collusive bidding by contractors,
change order abuse); and
·
Misuse of authority for personal gain.