Fraud and Waste Reporting Policy

Purpose: 

  • To provide specific guidelines and responsibilities regarding the prevention, detection, investigation, and reporting of fraud and waste.
  • To outline the appropriate actions that must be followed for the investigation of fraud, waste, and other similar irregularities.

Statement:

Ottawa Public Library (“OPL” or “the Library”) is committed to protecting its financial resources, property, information, and other assets from any attempt, either by members of the public, contractors, sub-contractors, agents, intermediaries, volunteers, or its own employees, to gain financial or other benefits by deceit or by any other illicit means.  OPL is committed to implementing measures to detect, investigate, and report incidents of fraud or waste. 

Fraud is defined as any misuse or attempt to misuse an OPL asset or a City-owned asset allocated to OPL for personal gain, or unauthorized purposes which are unrelated to OPL business. Examples of fraud include, but are not limited to: 

  • Forgery or alteration of cheques, drafts, promissory notes, or securities;
  • Any misappropriation, embezzlement or theft of funds, securities, supplies or any other asset;
  • Any irregularity in the handling or reporting of money transactions;
  • Misappropriation of OPL property, furniture, fixtures, equipment, records, or time;
  • Seeking or accepting anything of material value from vendors, consultants or contractors doing business with OPL in violation of the OPL Employee Code of Conduct;\
  • Any computer-related activity involving the alteration, destruction, forgery, or manipulation of data for fraudulent purposes or misappropriation of OPL or City of Ottawa-owned software, hardware, or data;
  • Any improper claim for reimbursement of expenses; and/or;
  • Other inappropriate activities in violation of the OPL Employee Code of Conduct or the OPL Responsible Computing Policy.

Waste is defined as the inefficient use of OPL resources and refers to any operation, process, or activity where OPL resources may be used without due regard for value for money and/or where opportunities may exist to save money.

In accordance with the Employee Code of Conduct, employees are expected to act with integrity as they apply judgment and discretion while directly or indirectly serving the public. Employees are expected to use OPL/City property, services, and resources responsibly in the execution of their duties.  

OPL employees or members of the public shall report instances of fraud, waste, or wrongdoing by employees or others (such as contractors who do business with the Library) and may do so anonymously via the Fraud and Waste Hotline reporting mechanism. OPL does not have an internal mechanism for reporting fraud or waste. The Fraud and Waste Hotline is operated independently by a third party and information received through the Fraud and Waste Hotline is only accessible by the Office of the Auditor General (OAG). The OAG forwards OPL-related reports to OPL for consideration whether an investigation will be opened.

Anyone reporting fraud or waste must be acting in good faith and have reasonable grounds before filing such a report. Any employee or other person who knowingly makes a false complaint in bad faith, or who knowingly makes a false or misleading statement that is intended to mislead an investigation of a complaint, may be subject to disciplinary or legal action as determined by the Chief Executive Officer (CEO).
 
All parties to an investigation of a report of fraud or waste will be treated fairly.

OPL will protect from reprisal an employee or other person to the degree possible who, in good faith, reports fraud or waste to the appropriate authority to have the activity ended or otherwise addressed.  

An employee who retaliates against someone who has reported fraud or waste in good faith is subject to discipline up to, and including, termination of employment.

It is OPL’s intent to fully investigate any alleged fraud or waste.  An objective and impartial investigation will be conducted regardless of the position, title, length of service, or relationship with OPL of any party who might be, or becomes, involved in, or becomes / is the subject of, such investigation.