Reporting Fraud, Waste, Abuse, Neglect & Corruption

2021-2022  Procedures


Each employee of the district participates in yearly training. Each employee verifies that they know how to locate that they understand how to report Fraud, Waste, Abuse, and Corruption. Verification of completing the survey is kept in the Federal Program Director’s Office.


MCSS provides employees, clients, vendors, and individuals with confidential channels to report suspicious activities. MCSS shall not tolerate fraud, waste, abuse, or corruption of any kind and has an established system for the reporting of suspicious activities.


Fraud is a false representation of a matter of fact, whether by words or by conduct, or by concealment of that which should have been disclosed, that is used for the purpose of misappropriating property and/or monetary funds from local, state, or federal grants and funds.

Waste is the intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use, or squandering of local; state, or federal resources to the detriment or potential detriment of the district. Waste also includes incurring unnecessary costs as a result of inefficient or ineffective practices, systems, or controls.

Abuse is the excessive or improper use of a thing, policy or procedure, or to employ something in a manner contrary to the natural or legal rules for its use. It is also the intentional destruction, diversion, manipulation, misapplication, maltreatment, or misuse of resources. Abuse can also occur through the extravagant or excessive use of one’s position or authority. Abuse can occur in financial or non-financial settings.

Corruption includes dishonest proceedings, bribery, debasement, alteration, or perversion of integrity. Corruption threatens equal access, quantity and quality of education.


  • Personal use of district owned supplies or equipment
  • Violations of system and/or state procurement policy/Financial Internal Control Policy


  • Excessive, unnecessary, and in appropriate expenditures and requests, intentionally written or intentionally verbally implied.
  • Falsification of official documents (timesheets, leave reports, travel vouchers, etc.) Failure to report Federal Time and Effort Requirements for personnel paid with Federal Funds, if required.
  • Contract fraud
  • Conducting personal business on district time
  • Failure to ethically administer local and statewide formal assessments
  • Failure to report actions that violate the Professional Code of Ethics
  • Failure to accurately report mandatory reporting including but not limited to Child Neglect and Abuse; Homelessness, and Statewide data elements in the Student Information System.
  • Failure to perform job duties and responsibilities as outlined in job description.
  • Failure to follow the Miller County Board of Education Chain of Command
  • Failure to adhere to Miller County Board of Education policies.


Any and all reports of suspicious activity and/or suspected fraud, waste, abuse, or corruption shall be investigated. MCSS shall not tolerate fraud, waste, abuse, or corruption of any kind, and any reported cases of suspected fraud, waste, abuse, or corruption will be thoroughly investigated to determine if disciplinary, financial recovery, and/or criminal action should be taken


All reports of suspected fraud, waste, abuse or corruption must be handled under the strictest confidentiality. Only those directly involved in the investigation should be given information. Informants may remain anonymous but should be encouraged to cooperate with the investigators and should provide as much detail and evidence of alleged fraudulent act as possible.



Anyone suspecting fraud, waste, abuse, or corruption whether it pertains to local, state, or federal programs, shall report his or her concerns to:


Robert Green

Federal Programs Director

Miller County Board of Education

96 Perry Street

Colquitt, GA. 39837


Employees are required to report to the Federal Programs Director.