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§ 2-17-3 DEFINITIONS.
   For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   ABUSE. The use of resources or exercise of authority that is contrary to rule or policy, or knowingly inconsistent with any established mission or objectives for the resource, or of the position held by the person exercising the authority. Abuse does not necessarily involve fraud or illegal acts.
   COMMITTEE. The Accountability in Government Oversight Committee.
   CONTRACTORS. All city contractors, including community- based organizations.
   EMPLOYEE. All city employees, including appointed employees.
   FRAUD. A knowing misrepresentation of the truth, or concealment of a material fact to induce another to act to his or her detriment.
   FRAUDULENT FINANCIAL REPORTING. Intentional misstatements or omissions of amounts or disclosures in the financial statements to deceive financial statement users which may include intentional alteration of accounting records, misrepresentation of transactions, or intentional misapplication of accounting principles.
   INVESTIGATED PARTY. A city- related department, program, activity, agency, vendor, employee, contractor or other city-related entity affected by an investigation.
   INVESTIGATION. A formal inquiry or systematic study conducted by the Office of the Inspector General pursuant to this article. A formal systematic study may include inspections, evaluations, and reviews which are analyses of operations and programs for the purposes of providing information for decision-making, and making recommendations to improve programs, policies, or procedures.
   MISAPPROPRIATION OF ASSETS. Theft of an agency’s assets, including theft of property, embezzlement, or fraudulent payments.
   OFFICE. The Office of the Inspector General.
   OFFICIAL. The Mayor, City Councilors, and appointed members of city boards, commissions, or committees.
   PUBLISHED. A report that, unless otherwise prohibited, has been presented to the Committee, distributed in final form to the Mayor and Chief Administrative Officer, and to the City Council, and is available to the public.
   WASTE. The thoughtless or careless expenditure, mismanagement, or abuse of resources to the detriment of the city.
(Ord. 30-2010; Am. Ord. 2023-018)