Fraud, Waste and Abuse Policy

Hotline: (866) 272-4351

Address:
SJC Clerk of Court & Comptroller
Attn: Inspector General/Public Integrity Unit
4010 Lewis Speedway
St. Augustine, FL 32084

Email:
fw*@st**********.com

I. POLICY

The St. Johns County Clerk of the Circuit Court and Comptroller’s (SJC COCC) Fraud,
Waste and Abuse Policy has been established to facilitate the prevention, detection, and
reporting of fraud, waste and abuse involving the SJC COCC and County government.
The policy is designed to:

● Prevent and detect fraud, waste, and abuse as defined in § 11.45(1), Fla. Stat.
● Promote and encourage compliance with applicable laws, policies, procedures, rules,
contracts, grant agreements, and best practices.
● Support efficient and effective governmental operations.
● Safeguard assets.
● Enhance the public trust.

II. PURPOSE

This directive provides for the implementation of the SJC COCC’s Fraud, Waste and Abuse
Policy.

III. SCOPE

This directive is applicable to all employees of the SJC COCC and applies to all
employees, vendors, consultants, contractors, and all other outside agencies/parties doing
business with, or seeking to do business with, the SJC COCC.

The Clerk of the Circuit Court and Comptroller has authorized the Office of Inspector
General (OIG) to make investigations into St. Johns County affairs in the same manner, and
under the same policies, as are applied within the SJC COCC to include the administration
of oaths, conducting interviews, compelling the production of books, papers, data, and any
other evidence material to said inquiry

IV. DEFINITIONS

A. “Fraud” means to obtain something of value through willful misrepresentation,
including, but not limited to, intentional misstatements or intentional omissions of
amounts or disclosures in financial statements to deceive users of financial statements,
theft of an entity’s assets, bribery, or the use of one’s position for personal enrichment
through the deliberate misuse or misapplication of an organization’s resources. See §
11.45(1)(e) Fla. Stat. This may include, but is not limited to, any dishonest act
including forgery or alteration of any document; misappropriation of funds or supplies;
improper handling or reporting of money or financial transactions; profiting oneself or
others as a result of inside knowledge; destruction or intentional disappearance of
records, furniture, fixtures or equipment; accepting or seeking anything of material
value from vendors or persons providing services or materials to St. Johns County for
personal benefit; and/or any similar or related irregularity.

B. “Waste” means the act of using or expending resources unreasonably, carelessly,
extravagantly, or for no useful purpose. See § 11.45(1)(m) Fla. Stat. This may include
the unnecessary incurring of costs resulting from inefficient practices, systems, or
controls.

C. “Abuse” means behavior that is deficient or improper when compared with behavior
that a prudent person would consider a reasonable and necessary operational practice
given the facts and circumstances. The term includes the misuse of authority or position
for personal gain. See § 11.45(1)(a) Fla. Stat. Abuse may include violations and
circumventions of laws, rules, contracts, departmental or agency regulations, or best
practices, which impair the effective and efficient execution of operations.

V. INVESTIGATIVE RESPONSIBILITIES

A. The OIG has the primary responsibility for investigating all concerns and complaints of
fraud, waste, and abuse as defined in this policy. The following procedures are
established to assure the effective and efficient administration of this policy, to promote
the prevention of fraud, waste, and abuse; enhance accountability in government; and to
create an environment in which employees and/or citizens are encouraged and
comfortable in reporting suspected violations.

B. The OIG, through the authorization of the Clerk of the Circuit Court and Comptroller,
is authorized to make investigations into St. Johns County affairs and for that purpose
may administer oaths; take testimony; compel the production of books, papers, records,
data regardless of form; and other evidence material to said inquiry.

VI. PROCEDURES

A. Making a Complaint

1. Who May File a Complaint?
Any person may contact the OIG and file a complaint. The OIG may receive
complaints from the public, employees, vendors, contractors, and others.

2. Where to File a Complaint?
A complaint may be made directly to the OIG whenever possible. Complaints may
be filed in writing, via phone, fax, email or through the web portal as follows:
Mail: Office of Inspector General
4010 Lewis Speedway
St. Augustine, FL 32084
Phone: (866) 272-4351
Fax: (904) 819-3696
E-mail: fw*@st**********.com

B. Complainants – Confidentiality, Anonymity, and Whistle-blowers

Many complainants choose to identify themselves and provide contact information that
permits the OIG to ask additional questions and follow up with the complainant as
needed. The OIG’s ability to follow up and seek additional information is often a
significant factor in the outcome. A complainant may request confidentiality; remain
anonymous; or be determined to be a whistle-blower under applicable state law. The
characteristics of each designation are as follows:

1. Confidentiality – When a complainant requests confidentiality the OIG will protect
the identity of the individual to the extent permitted by law. Under state law,
confidentiality may be maintained until “the audit or investigation is complete and
the audit report becomes final or when the investigation is no longer active.” See
§119.0713(2)(b) Fla. Stat.

2. Anonymity – When a complainant remains anonymous, they have not disclosed
their identity. The OIG does receive complaints anonymously; however, we highly
encourage complainants remaining anonymous to work with the OIG to establish a
means of communication, to ensure OIG staff can seek additional information or
receive updated information.

3. Whistle-blowers – The law in Florida protects employees from retaliatory or
adverse personnel action for disclosing certain information, including, but not
limited to, violations of laws that create and present a substantial and specific
danger to the public’s health, safety, or welfare and suspected acts of gross
mismanagement or gross waste of public funds. These protections are detailed in §§
112.3187-.31895 Fla. Stat. The OIG assesses every complaint for whistle-blower
designation eligibility.

C. Information Needed to File a Complaint

1. While each circumstance is different, complainants are asked to provide as much
factual information as possible regarding the who, what, when, where, how, and
when the law, policy, or procedure was believed to have been violated. This
information may include:

● Identities of the employees, vendors, contractors, or others potentially involved.
● Specific actions believed to be fraudulent, wasteful, or abusive.
● Dates and times of specific actions or observations.
● Locations where events or actions occurred.
● Vehicle information such as tag numbers, vehicle make, model, color, and other
identifying information such as seals, logos, or supplemental vehicle numbers.
● Any other material that could help the OIG assess the information provided,
such as photos, videos, documents, etc.

2. Complainants observing or reporting potential fraud, waste, or abuse should not
attempt to conduct an investigation.

3. Where the complainant is an employee of the SJC COCC or the County, and is in a
supervisory role over the individual(s) or operational area involved, the complainant
should compile all relevant information and contact the OIG.

D. What Happens Next

1. Received complaints are documented through an intake process, assessed for
jurisdiction, and viability. Complaints result in one of several outcomes which
include:
● Investigation
● Audit
● Management Review
● Referral to another authority
● Closure with no further action, which typically occurs where the information provided does not reasonably support the allegations.

2. The OIG notifies all complainants in writing, where there is sufficient information
to do so, of their complaint’s disposition.

E. Investigations

1. Investigations may take some time depending on complexity and available
resources. Complainants are encouraged to remain engaged during the investigation
and provide additional information that may be of assistance.

2. While an investigation is active, the OIG may provide interim reports or updates
where it is determined that the SJC COCC or the County could take action to
mitigate ongoing loss, liability, or mismanagement.

3. Upon completion of an investigation where allegations are substantiated, the OIG
will notify the Clerk of the Circuit Court and Comptroller and the St. Johns County
Administrator, as applicable, and such other County officials, as appropriate.

4. Complainants will be apprised in writing concerning the outcome of the
investigation.

VII. OFFICE OF INSPECTOR GENERAL (OIG) RESPONSIBILITIES

A. Maintain a Fraud, Waste and Abuse Hotline, and attempt to secure as much information
as possible from the reporting individual.

B. In matters involving viable criminal allegations, the OIG will consult with law
enforcement agencies as necessary to coordinate, collaborate, or support those
investigations or prosecutions.

C. Evaluate reported conduct pertaining to any departments of the County and such other
activities/entities engaged in the expenditure of County funds.

D. Report investigative findings to the County Administrator or Clerk of the Circuit Court
and Comptroller, as applicable, in an interim report. If interim findings are of a
countywide nature or are otherwise significant, the Board of County Commissioners
may also be notified if any of their personnel are involved.

E. Report any significant findings to the County Administrator, Clerk of the Circuit Court
and Comptroller and Board of County Commissioners, as applicable, in a final report.

F. Self-initiate investigative actions, as appropriate, based upon information received or
identified by the OIG.

G. In those instances where the OIG believes it to be in the best interests of the
investigation, the OIG has the authority and duty, as applicable, to:

1. Limit employee access and/or gain access to any SJC COCC and St. Johns County
premises utilized by Clerk of the Circuit Court and Comptroller, whether owned or
rented.

2. Examine, copy and/or remove all or any portion of the contents of any document
and equipment.

3. Wherever feasible, notice will be provided in advance to the Clerk of the Circuit
Court & Comptroller and the County Administrator.

VIII. EMPLOYEE/MANAGEMENT RESPONSIBILITES

Whenever an employee or manager reasonably believes that fraud, waste, and/or abuse
FWA has occurred, or is likely occurring, they shall:

A. Report the suspected activity to the OIG as soon as reasonably possible.

B. Ensure that all information related to the complaint is only discussed with those
individuals who have a lawful and legitimate need to know, which may include the
OIG, law enforcement, or others associated with conducting the investigation until the
investigation is complete.

C. Cooperate with the investigative process by answering questions, furnishing written
statements, assuring access to data, volunteering information important to the
investigation, etc.

IX. LIMITATION

Nothing in this directive or policy shall be construed to interfere with, limit, restrict or
otherwise impair the St. Johns County Clerk of the Circuit Court and Comptroller
Management or any official’s ability to manage, train, assign or discipline their employees.