Definition of Fraud

Fraud includes unethical and illegal acts which are characterised by the intent to deceive. Fraud includes the following activities and standard of conduct:

• gaining a benefit by dishonesty such as drawing an allowance or payment (eg travelling and sustenance expenses) where no such entitlement exists;
• accepting gifts, money or entertainment in response to, or in the expectaion of, a favourable tender outcome or other benefit;
• knowingly accepting collusive tendering by outside bodies;
• making false statements, either orally or in writing, about quality assurance or one own qualifications, professional experience and competence;
• misuse or the deliberate misallocation of their employer's resources.

D.2 Prevention of fraud

members, as local government managers, are responsible for preventing fraud by ensuring that fraud prevention controls are established and maintained in their areas of responsibility.

D.3 Detection of fraud

Members are resonsible for recognising indicators of fraud and of recommneding to their employer or senior staff when an investigation is warranted in the light of such indicators.

D.4 Investigation of fraud

members must help in any investigation of fraudulent practice(s) which occur in the administration or opertations of their employer.

D.5 Reporting fraud

members must report to their Chief Executive Officer any evidence of fraud and the Chief Executive Officer must report evidence of fraud direct to their employer or teh appropraite authorities. Where the evidence relates to the Chief Executive Officer, the member must report this to their employer.

• If you you have any queries regarding the Code of Ethics please contact the Divisional executive in your state or the National Office of LGMA.