Consent-General Government # 13.
Board of Supervisors
Financial Services
- Meeting Date:
- 09/13/2022
- Brief Title
- Adopt Fraud Reporting and Whistleblower Policy
From:
Chad Rinde, Chief Financial Officer, Department of Financial Services
Staff Contact:
Kim Eldredge, Audit Manager, Department of Financial Services x9204; Alberto Lara, Director, Human Resources, x8149
Supervisorial District Impact:
Subject
Adopt the Fraud Reporting and Whistleblower Policy. (No general fund impact) (Rinde/Eldredge)
Recommended Action
- Adopt the Fraud Reporting and Whistleblower Policy; and
- Direct Chief Financial Officer and Human Resources Director to publicize methods for county employees and members of the public to report incidents of suspected fraud, waste, and abuse without the fear of retaliation.
Strategic Plan Goal(s)
 |
In Support of All Goals (Internal Departments Only) |
Reason for Recommended Action/Background
The proposed Fraud Reporting and Whistleblower Policy (Attachment A) provides a method for employees and the public to report suspected fraud, waste, and abuse within County government.
This policy is a recommended practice by the Government Finance Officers Association (GFOA) and a goal for both Internal Audit and Human Resources. The GFOA recommends that "Governments should establish policies and procedures to encourage and facilitate the reporting of fraud, waste or abuse and questionable accounting or auditing practices". This policy describes the Yolo County Fraud Reporting and Whistleblower Program and describes responsibilities and procedures for reporting any allegations and investigating potential fraud, waste, and abuse, and provides specific instructions regarding other appropriate actions in case of suspected violations. This policy applies to any suspected event of fraud, waste, or abuse that is committed against the County of Yolo by elected officials, department heads, county managers, employees, interns, as well as volunteers, committee members, consultants, vendors, contractors, outside agencies, and/or any other parties with a business relationship with Yolo County.
The County established a Whistleblower Program as a means for county employees and members of the public to confidentially report any allegations of fraud, waste, or abuse committed against the County government by the parties listed above. Under this policy, a whistleblower is protected by California Labor Code 1102.5, California Code section 8547.1 and this policy from retaliation. If the policy is approved, County staff will contract with an independent company to assist with intake of allegations in an anonymous web hotline whose trained intake specialists will receive calls and web-based reports 24 hours a day, 7 days a week, and 365 days per year. Periodic reports will be provided on reports and investigations undertaken by internal audits to the County's Audit Committee.
This policy is a recommended practice by the Government Finance Officers Association (GFOA) and a goal for both Internal Audit and Human Resources. The GFOA recommends that "Governments should establish policies and procedures to encourage and facilitate the reporting of fraud, waste or abuse and questionable accounting or auditing practices". This policy describes the Yolo County Fraud Reporting and Whistleblower Program and describes responsibilities and procedures for reporting any allegations and investigating potential fraud, waste, and abuse, and provides specific instructions regarding other appropriate actions in case of suspected violations. This policy applies to any suspected event of fraud, waste, or abuse that is committed against the County of Yolo by elected officials, department heads, county managers, employees, interns, as well as volunteers, committee members, consultants, vendors, contractors, outside agencies, and/or any other parties with a business relationship with Yolo County.
The County established a Whistleblower Program as a means for county employees and members of the public to confidentially report any allegations of fraud, waste, or abuse committed against the County government by the parties listed above. Under this policy, a whistleblower is protected by California Labor Code 1102.5, California Code section 8547.1 and this policy from retaliation. If the policy is approved, County staff will contract with an independent company to assist with intake of allegations in an anonymous web hotline whose trained intake specialists will receive calls and web-based reports 24 hours a day, 7 days a week, and 365 days per year. Periodic reports will be provided on reports and investigations undertaken by internal audits to the County's Audit Committee.
Collaborations (including Board advisory groups and external partner agencies)
Internal Audit and Human Resources staff collaborated and requested feedback from the Chief Financial Officer, County Administrator, County Counsel, District Attorney, County Department Heads, and the County Audit Committee.
Fiscal Impact
No Fiscal Impact
Fiscal Impact (Expenditure)
- Total cost of recommended action:
- $
- Amount budgeted for expenditure:
- $
- Additional expenditure authority needed:
- $
- On-going commitment (annual cost):
- $
Source of Funds for this Expenditure
- General Fund
- $0
Further explanation as needed:
While there is no direct fiscal impact with approving the Fraud Reporting and Whistleblower Policy, the cost of setting up the third-party hotline is estimated to be $21,548. A separate request for IT Innovation Funds for this purpose is included on the Board agenda for September 13, 2022.
Attachments
Form Review
| Inbox | Reviewed By | Date |
|---|---|---|
| Tom Haynes | Tom Haynes | 09/02/2022 11:28 AM |
| County Counsel | Phil Pogledich | 09/07/2022 03:37 PM |
- Form Started By:
- keldredge
- Started On:
- 08/29/2022 12:07 PM
- Final Approval Date:
- 09/08/2022