Approved March 27, 2008
A. Basic Policy
This fraud policy for the Mecklenburg County Bar (MCB) is established to aid in the detection and prevention of fraud against MCB. This policy seeks to define fraud as well as establish a method for handling and reporting acts of fraud.
B. Definition and Examples
Definition: Fraud is defined as the intentional, false representation or concealment of a material fact which is done for the purpose of inducing another to act or rely upon it to his or her detriment.
Examples: Fraudulent activity can occur in numerous forms. The following is a list of some types of fraud, but is not meant to be exhaustive:
C. Reporting Fraud
Each MCB employee has a duty to report any fraud that is detected or suspected immediately to the employees supervisor or to the Executive Director of MCB. The employee or other complainant may ask to remain anonymous and MCB will, if possible, maintain the anonymity of the reporting employee. All such reports received by a supervisor of an MCB employee must be forwarded by such supervisor to the Executive Director, who coordinates all investigations with the attorneys for MCB and other affected departments or areas, both internal and external. If the detected or suspected fraud involves the Executive Director it must be reported immediately to any member of the Executive Committee of the Board for MCB. Any employee who suspects dishonest or fraudulent activity should not attempt to personally conduct investigations or interviews related to any suspected fraudulent activity.
When an initial report of suspected fraud is made, the reporting individual should receive the following information and instructions: