Fraud and Ethics Compliance

Transcription

1 1 Fraud and Ethics Compliance United ISD Internal Audit Department Marta G. Stahl, CPA School Year School Year

2 2 Purpose This presentation is intended to familiarize you with State Laws and Local Policies that should guide your ethical conduct as an EDUCATOR. Every UISD employee is considered an EDUCATOR.

3 3 Before we begin - Q: I m not a teacher, does this apply to me? A: YES, this applies to all school district employees, regardless of position. Under the Code of Ethics, Educator refers to ALL school district employees.

4 4 Before we begin - Q - I don t handle any money, does this apply to me? A - YES, fraud and ethical violations involve much more than money. They can involve employee time, district resources, and ethical violations such as cheating and relationships.

5 5 Educator Code of Ethics Ethical Culture Board Policies (CAA & DBD) Employee Standards of Conduct The Educator Code of Ethics and Board Policies provide the standard practices and ethical conduct that is expected of all District employees.

6 6 Educator Code of Ethics Tone At The Top Tone At the Top Ethical Culture Board Policies (CAA & DBD) The Tone at the Top is the atmosphere that you create. Performing your duties with integrity and in an ethical manner sets the tone for your campus or department.

7 7 Educator Code of Ethic Ethics Quick Test Tone At the Top Ethical Culture Board Policies (CAA & DBD) The Ethics Quick Test provides a moral compass to help you determine the right thing to do. Ethics Quick Test

8 8 Tone At the Top Educator Code of Ethic Ethical Culture Board Policies (CAA & DBD) Fraud and Ethics Hotline The Fraud and Ethics Hotline provides employees with a confidential reporting tool for reporting fraud, ethics and compliance violations. Fraud & Ethics Hotline Ethics Quick Test

9 9 3. Ethical Conduct Toward Students 1. Ethical Conduct, Practices and Performance 2. Ethical Conduct Toward Professional Colleagues Texas Educator Code of Ethics Texas Administrative Code applies to ALL district employees. Full text is in the Employee Handbook and Board Policy DH Exhibit. Violations: committing an act that goes against the conduct expected; may lead to termination.

10 10 Board Policies To Know Board of Trustees tab DH Employee Standards of Conduct CAA Fraud Policy: Prohibits fraud and financial impropriety, forgery, misappropriation of funds; requires that we act with integrity and diligence in duties involving fiscal resources. DBD Conflict of Interest disclosing business ownership, vendor relationships & vendor gifts.

11 11 The Ethics Quick Test Is the action legal? Does it comply with our values? If you do it, will you feel bad? How will it look in the newspaper? If you know it s wrong, don t do it! If you re not sure, ask. Keep asking until you get an answer. Personal Values Courtesy of Texas Instruments

12 12 Fraud and Ethics Hotline } It is operated by Lighthouse Services, Inc. } English } Spanish } A confidential reporting tool to enable employees to report fraud, ethics and compliance violations. } Additional information available at:

13 13 Fraud Definition What is Fraud? Fraud, unlike an error, is intentional and usually involves deliberate concealment of facts. The best way to avoid fraud is to have a strong system of internal controls. This is why we have the various levels of review and approval in our school district.

14 14 Fraud Examples Embezzlement - student activity fundraising money Forgery or alteration of documents - extra duty pay form, travel form Unauthorized alteration or manipulation of computer files Kronos time keeping system, altering district files Fraudulent financial reporting fundraising inventory not showing free items received, putting down students that owe when in fact they did pay. Misappropriation or misuse of District resources - e.g., funds, supplies, borrowing equipment, facilities, services, inventory, or other assets Authorization or receipt of payment for goods not received or services not performed collusion with vendors Authorization or receipt of unearned wages or benefits Conflict of interest, ethics violations

15 15 What should I do? Conduct your activities with integrity and in an ethical manner. When in doubt, ask your supervisor. If you suspect fraud or ethical violations, tell your supervisor or report it anonymously using the District s Fraud and Ethics Hotline.

16 16 Contact Information United ISD Internal Audit Dept Marta G. Stahl, CPA Laura Garcia Martha Esparza Beatriz Gaytan Alicia Gonzalez Raquel Ayala Blanca Sanchez, Secretary