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Fraud, Waste, and Abuse Reporting
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               Lehigh County Controller                 

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Office of the Controller
Serving the Taxpayers of the County of Lehigh

Test 4

What is Fraud, Waste and Abuse?
Fraud occurs when there is intent to deceive. Examples include: theft; embezzlement; misuse of County resources; falsification of records such as travel and other expense vouchers; manipulation of financial statements or records; and creating and paying fictitious employees or vendors.

Waste pertains to inefficiencies. Examples include: the purchase of unneeded supplies or equipment; purchasing goods at inflated prices; gross mismanagement of County resources or property; and failure to reuse or recycle major resources or reduce waste generation.

Abuse relates to the bending of rules. Examples include: outside employment that conflicts with County position; using the influence of position to gain County business for self, a friend or family member; personal use of County goods or services; providing benefits or service to someone who doesn’t qualify; unauthorized reduction of fines or fees; and soliciting or accepting a bribe or kickback.

Have Something to Report?
There are three options to report suspected Fraud, Waste and Abuse. You have the ability to report anonymously but be assured that your right to confidentiality is protected even if you provide your name and/or contact information. Please include as much detailed information as possible in your tip. Vague allegations may not be able to be substantiated.