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Approval Date: Effective Date: Revision No.: Policy Section & Number:
03/28/07 03/28/07 FM - 001
I. PURPOSE
The purpose of this policy is to define employee and management responsibility
for reporting fraud or potential fraud and to establish procedures for addressing
wrongful conduct.
II. POLICY
All employees of Linn County have the responsibility to ensure that County
funds and resources are used only in activities that support the mission of the
County; to protect County funds and resources from theft, misuse,
misappropriation and other conduct that may be injurious to the financial welfare
and reputation of the County; and, to ensure the integrity of the County’s
financial records through accurate reporting.
III. SCOPE
This policy is applicable to all Linn County departments and employees or
relatives, friends, or associates from or through activities and transactions
related to the business of Linn County.
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• Theft, destruction, or misappropriation of funds, securities, supplies,
inventory or any other asset
V. COMPLIANCE OFFICE
VI. PROCEDURES
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compliance issues compromised, and any external reporting obligations that
may be necessary. Based on the risk assessment, the Compliance Officer will
provide interim reports to the Board of Supervisors as the investigation
progresses.
Reporting Results
Disciplinary Action
Legal Action
When legal action may be required, the Compliance Officer will consult with the
County Attorney. Only the County Attorney is authorized to respond to any
requests from any legal office, as well as to subpoenas and other notices from
state and federal judiciary offices.
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