The District is responsible for protecting the funds and physical assets of the schools against fraud, waste, theft and abuse that may occur as a result of the wrongful acts of officers, employees, vendors or agents of the District.
Any individual who reasonably believes that an act of fraud, waste, theft or abuse has occurred, or is occurring, shall report such allegation(s) to the Superintendent of Schools, or to the Board of Education if the allegations involve the Superintendent of Schools. A person who makes a good faith report of a potential act of fraud, waste, theft, or abuse shall not be subjected to any repercussions or reprisals for doing so.
Each allegation shall be investigated by the district. The Superintendent of Schools, or the Board President, is authorized to consult with and direct the School District Attorney to engage forensic auditors when necessary to assist in determining whether or not there is a reasonable basis to believe that fraud, waste, theft or abuse has occurred or is occurring.
Prior to engaging such services, the School District Attorney shall present to the Superintendent of Schools, or the Board President, a budget that shall be reasonable in nature for undertaking such investigative activities and that may be approved by the Superintendent of Schools, or the Board President, by authority delegated to them pursuant to this policy. The School District Attorney shall notify all Board members of the required forensic investigation, except for any members who may be involved in the alleged wrongdoing.
Acts of fraud, waste, theft and abuse will not be tolerated and will be reported to civil and criminal authorities whenever there is a reasonable basis to believe, following investigation (internal or external forensic audit), that such conduct has occurred.