Fraud and theft prevention
Outcome statement
To protect any physical and financial resources of Ahititi School and establish systems and procedures to guard against the actions of theft and fraud
Principal to ensure that preventative measures against theft and fraud are in place
School/s physical resources kept secure and accounted for
Financial systems designed to prevent and detect the occurrence of fraud
All such systems to meet the requirements and standards as set out in the Public finance Act 1989, Section 45C(b)
Staff members made aware of their responsibility to immediately inform the Principal should they suspect or become aware of any improper or fraudulent actions by staff, suppliers, contractors, students or other persons associated with the School.
Any investigation into theft or fraudulent action to be conducted in a manner that conforms to the principles of natural justice and is just and fair. In the event of an allegation of theft or fraud the Principal shall act in accordance with the following procedures
Report to Police within 24 hours – record the details of the allegation, the person or persons involved quantity and or value of the theft or fraud.
Request a written statement from the persons who has informed the Principal with details as to the nature of the theft or fraud, time and circumstances, quantity/value of theft.
Seek appropriate advice
Inform the Board chair.
On the basis of advice received and after consultation with the board chair, the Principal shall decide whether or not a prima facie case of theft or fraud exists, and if not, to document this decision and record that no further action is to be taken.
The Principal shall then carry out the following –
Investigate the matter further
If a prima facie case is thought to exist to continue with investigation.
Invoke any disciplinary procedures contained in the contract of employment should the person be a staff member.
Lay a complaint with the New Zealand Police
If necessary commission an independent investigation
In the case of fraud, require a search fro written evidence of the possible fraudulent action to determine the likelihood or not of such evidence.
Seek Legal advice
Inform the Manager, National Operations, Ministry of Education Local Office and the school’s auditors.
Once all available evidence is obtained the Principal shall consult with the Board.
If a case is considered to exist the Principal or a person designated by them shall, unless another course of action is more appropriate –
Inform the person in writing of the allegations that has been received and request a meeting with them at which their representative or representatives are invited to be present.
Meet with the person who is the subject of the allegation and their representative to explain the complaint against them.
Obtain a verbal or preferably a written response
Advise the person in writing of the processes to be involved from this point on.
The Board recognizes that supposed or actual instances of theft or fraud can affect the rights and reputation of the person or persons implicated. All matters to remain strictly confidential with all written information kept secure.
The Board affirms that any allegation of theft or fraud must be subject to due process, equity and fairness. Should a case be deemed to be answerable then the due process of the law shall apply to the person or persons implicated.
Any intimation or written statement made on behalf of the school and related to any instance of supposed or actual theft or fraud shall be made by the Board who shall do so after consultation with the Principal and if considered appropriate after taking expert advice.
Any allegation concerning the Principal should be made to the Board. The Board will then investigate in accordance with the requirements of this policy.
Any allegation concerning a member of the Board of Trustees should be made to the Principal. The Principal will then advise the manner of the local office of the Ministry of Education and commence an investigation in accordance with the requirements of this policy.
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