The Office of the City Auditor ensures transparency, accountability, and integrity in the City of Oakland. The Fraud, Waste + Abuse Prevention Program (FW&A) is one of the mechanisms to achieve these objectives.
The City has contracted Ethicspoint, whose trained intake specialists receive all reports.
Fraud is the intentional misappropriation of City assets through theft, embezzlement, or misrepresentation. Fraud can be external or internal and can be perpetrated by City departments and employees, or contractors.
Examples of fraud include:
- Submitting fictitious invoices for personal goods and services
- Theft of City property, such as inventory or supplies
- Falsification of records, such as time cards, travel or other expense
- Falsely reporting expenses for reimbursement
- Stealing a check the City issued to another payee
- Taking or "skimming" cash paid for City services, such as parking, permits or fines
- Computer fraud or information theft;
- Utilizing City property for personal use;
- Accepting a bribe, kickback or illegal gratuity;
- Obtaining a benefit or service from the City for which a person, organization or department did not qualify for
- Recording fictitious sales
- Auditing or accounting irregularities
Waste is needless, careless or extravagant spending of City funds or misuse of resources as a result of inefficient practices.
Abuse is the use of employment of the City to obtain personal gain or benefit. Such actions constitute an abuse of position and abuse of the public trust.