Fraud & Corruption Policy
DRAFT - Better Waipa Initiative Discussion Document
1. Purpose
The purpose of this policy is to outline Waipa District Council's commitment to the prevention, detection, and management of fraud and corruption. The policy sets out the responsibilities of management, employees, stakeholders and ratepayers, in upholding high ethical standards and complying with applicable laws and regulations.
2. Scope
This policy applies to:
All WDC employees, including permanent, temporary, and other staff;
Elected members and all members of non – elected committees;
Sub/Contractors, consultants, volunteers, and third-party service providers;
Any individual or entity acting on behalf of, or in association with Waipa District Council.
3. Definitions
Fraud – Any intentional act or omission designed to deceive others, resulting in the victim suffering any loss and/or the perpetrator achieving a gain (financial and/or other). Examples include falsifying financial records, misappropriation of assets, or unauthorised use of company resources.
Corruption – Abuse of entrusted power for private gain. This includes bribery, nepotism, kickbacks, or collusion in procurement processes.
Bribery – Offering, giving, receiving, or soliciting something of value to influence the actions of an official or other person in charge of a public or legal duty.
Conflict of Interest – A situation where personal interests could improperly influence professional judgment or decision-making.
4. Policy Statement
Waipa District Council has zero tolerance for fraud and corruption. All employees and stakeholders are expected to act with integrity, transparency, and accountability. Allegations of fraud or corruption will be investigated thoroughly and, where appropriate, reported to law enforcement agencies.
5. Responsibilities
Management
Establish internal controls to prevent and detect fraud and corruption.
Better Waipa Initiative Discussion Document: Draft policy for Waipa District Council, June 2025
Promote a culture of integrity and ethical conduct.
Respond promptly and fairly to all reported cases.
Employees
Understand and comply with this policy.
Report suspected fraud or corruption without fear of retaliation.
Cooperate fully with investigations.
Internal Audit/Compliance Officer
Monitor adherence to anti-fraud controls.
Investigate reports or signs of fraud and corruption.
Provide training and awareness programs.
6. Reporting Procedures
Suspected fraud or corruption should be reported to a supervisor, manager, or directly to the designated Fraud and Corruption Reporting Officer.
Anonymous reporting mechanisms (e.g., whistleblower hotline or email) are available.
All reports will be treated confidentially and investigated promptly.
Investigation Process
The Compliance Officer or an appointed investigator will assess the allegations.
An independent investigation plan will be developed, utilising relevant skilled personnel, including interviews, document reviews, and evidence collection.
Findings will be documented, and recommendations for disciplinary or legal action will be made.
Where applicable, external authorities (e.g., police, anti-corruption agencies) will be notified.
8. Disciplinary Action
Employees found guilty of fraud or corruption will face disciplinary action, up to and including dismissal. (see also Scope 2)
Legal action may be taken to recover losses or pursue criminal charges if necessary.
Contractors or suppliers proven to be involved in fraud or corruption will be subject to contract termination and blacklisting.
Better Waipa Initiative Discussion Document: Draft policy for Waipa District Council, June 2025
9. Prevention and Awareness
Regular training and awareness sessions will be conducted.
Anti-fraud controls will be embedded in business processes (e.g., segregation of duties, approval hierarchies).
Periodic full reviews and risk assessments will be conducted to identify and address vulnerabilities.
10. Review and Updates
This policy will be reviewed annually or as needed to ensure its effectiveness and relevance. Changes will be communicated to all stakeholder
