                                 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.