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.).

•          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.

•          Waste involves using or expending County resources carelessly, extravagantly, or unnecessarily primarily due to mismanagement, inappropriate actions, and inadequate oversight.

•          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.