(A) Fraud, Waste and Abuse. Any illegal, wasteful, or improper activity involving Village assets or resources. It includes theft by means of deception, deceit or trickery; willful misrepresentation to obtain something of value; and the extravagant, careless or needless expenditure or consumption of Village resources, whether intentional or not.
(B) Fraud. Theft by means of deception, deceit or trickery. Examples include but are not limited to forging or altering a Village warrant or check; charging personal expenses to the Village; or claiming overtime when not worked.
(C) Waste. The unnecessary or pointless consumption of resources, time or labor. Examples include but are not limited to using more of something when less will do; performing tasks that do not need to be performed; or maintaining excessive inventories.
(D) Abuse. Misuse of power, authority or control. Examples include but are not limited to using one’s authority to direct employees to perform non-Village related work; causing employees to work overtime without compensation; or using Village assets for non-Village business without proper permission.
Additional definitions of terms to fraud, waste and abuse include:
(E) Asset. Anything of value, whether tangible or intangible. Examples include, but are not limited to cash, tools, equipment, fuel, office supplies and time.
(F) Conflict of Interest. Any circumstance in which the interests, duties, obligations or activities of an employee or an employee’s immediate family member are in conflict or incompatible with the interests of the Village, the duties and obligations of the employee, or his or her capacity as an employee. Examples include but are not limited to: Village employees bidding on Village contracts; influencing Village policy or activities for personal gain; or disclosing confidential Village information to a friend or relative in order to assist them or benefit themselves.
(G) Employee. Any individual classified by the Village as a full-time, part-time, seasonal, temporary full-time, temporary part-time, or per diem employee or officer of the Village.
(H) Gifts. Any payment or item that gives a personal benefit to the recipient to the extent that something of equal or greater value is not received and includes a discount or rebate, unless the discount or rebate is available to all members of the public.
(I) Immediate Family. A spouse or dependent child of the employee.
(J) Reasonable Person. Any person of average competence and ability to reason.
(K) Third Party. Any person or entity other than an employee of the Village or the Village itself.