§ 15.2-2511.2. Duties of local government auditors.
A. As used in this section:
"Abuse" means the excessive or improper use of something, or the employmentof something in a manner contrary to the natural or legal rules for its use;the intentional destruction, diversion, manipulation, misapplication,maltreatment, or misuse of resources owned or operated by the locality; orextravagant or excessive use so as to abuse one's position or authority.
"Fraud" means the intentional deception perpetrated by an individual orindividuals, or an organization or organizations, either internal or externalto local government, that could result in a tangible or intangible benefit tothemselves, others, or the locality or could cause detriment to others or thelocality. Fraud includes a false representation of a matter of fact, whetherby words or by conduct, by false or misleading statements, or by concealmentof that which should have been disclosed, which deceives and is intended todeceive.
"Waste" means the intentional or unintentional, thoughtless or carelessexpenditure, consumption, mismanagement, use, or squandering of resourcesowned or operated by the locality to the detriment or potential detriment ofthe locality. Waste also includes incurring unnecessary costs because ofinefficient or ineffective practices, systems, or controls.
B. Any fraud, waste, and abuse auditor appointed by the local governing bodyof any county, city, or town having a population of at least 10,000, or anytown constituting a separate school division regardless of its population,who by charter, ordinance, or statute has responsibility for conducting aninvestigation of any officer, department or program of such body, shall beresponsible for administering a telephone hotline, and a website, ifcost-effective, through which employees and residents of the locality mayreport anonymously any incidence of fraud, waste, or abuse committed by anysuch officer, or within any such department or program, of that body. Suchauditor may inform employees of the locality of the hotline and website, ifany, and the conditions of anonymity, through the conspicuous posting ofannouncements in the locality's personnel newsletters, articles in localnewspapers issued daily or regularly at average intervals, hotline posters onlocal employee bulletin boards, periodic messages on local employee payrollcheck stubs, or other reasonable efforts.
Such auditor shall determine the authenticity of every allegation received onthe hotline or website and ensure that investigation and resolutionactivities are undertaken in response to any such authentic allegation in themost cost-effective and confidential manner available; provided, however,that the officer shall assign responsibility for investigation and resolutionto other investigative and law-enforcement personnel where suchresponsibility is prescribed by general law and where appropriate to avoidduplicating or replacing existing investigation and resolution functions.
§ 15.2-2511.2. Duties of local government auditors.
A. As used in this section:
"Abuse" means the excessive or improper use of something, or the employmentof something in a manner contrary to the natural or legal rules for its use;the intentional destruction, diversion, manipulation, misapplication,maltreatment, or misuse of resources owned or operated by the locality; orextravagant or excessive use so as to abuse one's position or authority.
"Fraud" means the intentional deception perpetrated by an individual orindividuals, or an organization or organizations, either internal or externalto local government, that could result in a tangible or intangible benefit tothemselves, others, or the locality or could cause detriment to others or thelocality. Fraud includes a false representation of a matter of fact, whetherby words or by conduct, by false or misleading statements, or by concealmentof that which should have been disclosed, which deceives and is intended todeceive.
"Waste" means the intentional or unintentional, thoughtless or carelessexpenditure, consumption, mismanagement, use, or squandering of resourcesowned or operated by the locality to the detriment or potential detriment ofthe locality. Waste also includes incurring unnecessary costs because ofinefficient or ineffective practices, systems, or controls.
B. Any fraud, waste, and abuse auditor appointed by the local governing bodyof any county, city, or town having a population of at least 10,000, or anytown constituting a separate school division regardless of its population,who by charter, ordinance, or statute has responsibility for conducting aninvestigation of any officer, department or program of such body, shall beresponsible for administering a telephone hotline, and a website, ifcost-effective, through which employees and residents of the locality mayreport anonymously any incidence of fraud, waste, or abuse committed by anysuch officer, or within any such department or program, of that body. Suchauditor may inform employees of the locality of the hotline and website, ifany, and the conditions of anonymity, through the conspicuous posting ofannouncements in the locality's personnel newsletters, articles in localnewspapers issued daily or regularly at average intervals, hotline posters onlocal employee bulletin boards, periodic messages on local employee payrollcheck stubs, or other reasonable efforts.
Such auditor shall determine the authenticity of every allegation received onthe hotline or website and ensure that investigation and resolutionactivities are undertaken in response to any such authentic allegation in themost cost-effective and confidential manner available; provided, however,that the officer shall assign responsibility for investigation and resolutionto other investigative and law-enforcement personnel where suchresponsibility is prescribed by general law and where appropriate to avoidduplicating or replacing existing investigation and resolution functions.
§ 15.2-2511.2. Duties of local government auditors.
A. As used in this section:
"Abuse" means the excessive or improper use of something, or the employmentof something in a manner contrary to the natural or legal rules for its use;the intentional destruction, diversion, manipulation, misapplication,maltreatment, or misuse of resources owned or operated by the locality; orextravagant or excessive use so as to abuse one's position or authority.
"Fraud" means the intentional deception perpetrated by an individual orindividuals, or an organization or organizations, either internal or externalto local government, that could result in a tangible or intangible benefit tothemselves, others, or the locality or could cause detriment to others or thelocality. Fraud includes a false representation of a matter of fact, whetherby words or by conduct, by false or misleading statements, or by concealmentof that which should have been disclosed, which deceives and is intended todeceive.
"Waste" means the intentional or unintentional, thoughtless or carelessexpenditure, consumption, mismanagement, use, or squandering of resourcesowned or operated by the locality to the detriment or potential detriment ofthe locality. Waste also includes incurring unnecessary costs because ofinefficient or ineffective practices, systems, or controls.
B. Any fraud, waste, and abuse auditor appointed by the local governing bodyof any county, city, or town having a population of at least 10,000, or anytown constituting a separate school division regardless of its population,who by charter, ordinance, or statute has responsibility for conducting aninvestigation of any officer, department or program of such body, shall beresponsible for administering a telephone hotline, and a website, ifcost-effective, through which employees and residents of the locality mayreport anonymously any incidence of fraud, waste, or abuse committed by anysuch officer, or within any such department or program, of that body. Suchauditor may inform employees of the locality of the hotline and website, ifany, and the conditions of anonymity, through the conspicuous posting ofannouncements in the locality's personnel newsletters, articles in localnewspapers issued daily or regularly at average intervals, hotline posters onlocal employee bulletin boards, periodic messages on local employee payrollcheck stubs, or other reasonable efforts.
Such auditor shall determine the authenticity of every allegation received onthe hotline or website and ensure that investigation and resolutionactivities are undertaken in response to any such authentic allegation in themost cost-effective and confidential manner available; provided, however,that the officer shall assign responsibility for investigation and resolutionto other investigative and law-enforcement personnel where suchresponsibility is prescribed by general law and where appropriate to avoidduplicating or replacing existing investigation and resolution functions.
