                                 CODE OF VIRGINIA

DUTIES OF LOCAL GOVERNMENT AUDITORS (§ 15.2-2511.2)

A. As used in this section:
			&#8220;Abuse&#8221; means the excessive or improper use of something, or the
employment of 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; or
extravagant or excessive use so as to abuse one&#8217;s position or authority.
			&#8220;Fraud&#8221; means the intentional deception perpetrated by an
individual or individuals, or an organization or organizations, either internal
or external to local government, that could result in a tangible or intangible
benefit to themselves, others, or the locality or could cause detriment to
others or the locality. Fraud includes a false representation of a matter of
fact, whether by words or by conduct, by false or misleading statements, or by
concealment of that which should have been disclosed, which deceives and is
intended to deceive.
			&#8220;Waste&#8221; means the intentional or unintentional, thoughtless or
careless expenditure, consumption, mismanagement, use, or squandering of
resources owned or operated by the locality to the detriment or potential
detriment of the locality. Waste also includes incurring unnecessary costs
because of inefficient or ineffective practices, systems, or controls.

B. Any fraud, waste, and abuse auditor appointed by the local governing body of
any county, city, or town having a population of at least 10,000, or any town
constituting a separate school division regardless of its population, who by
charter, ordinance, or statute has responsibility for conducting an
investigation of any officer, department or program of such body, shall be
responsible for administering a telephone hotline, and a website, if
cost-effective, through which employees and residents of the locality may report
anonymously any incidence of fraud, waste, or abuse committed by any such
officer, or within any such department or program, of that body. Such auditor
may inform employees of the locality of the hotline and website, if any, and the
conditions of anonymity, through the conspicuous posting of announcements in the
locality&#8217;s personnel newsletters, articles in local newspapers issued
daily or regularly at average intervals, hotline posters on local employee
bulletin boards, periodic messages on local employee payroll check stubs, or
other reasonable efforts.
			Such auditor shall determine the authenticity of every allegation received on
the hotline or website and ensure that investigation and resolution activities
are undertaken in response to any such authentic allegation in the most
cost-effective and confidential manner available; provided, however, that the
officer shall assign responsibility for investigation and resolution to other
investigative and law-enforcement personnel where such responsibility is
prescribed by general law and where appropriate to avoid duplicating or
replacing existing investigation and resolution functions.

HISTORY: 2006, c. 597.