Reporting Fraud, Theft, Waste, and Abuse

"Any State employee, contractor of the State, or other individual who observes or receives a report of an activity that is suspecting of involving fraud, theft, waste or abuse related to State activities is required to report it to the GAO, the Auditor General, the Attorney General, and, as may be relevant, the applicable law enforcement organization (collectively herein, the appropriate authorities) within one (1) business day."

"This policy applies to any fraud, theft, waste, or abuse or suspected fraud, theft, waste, or abuse involving any employee (including management), consultant, vendor, contractor, outside agency, or person doing business with an agency or in any other relationship with an agency."

- SAAM 0530, Fraud, Theft, Waste and Abuse

Definitions for fraud, theft, waste, and abuse can be found in SAAM 9505, Glossary. State financial policy does not tolerate any type of fraud or theft and all instances must be reported in accordance with State of Arizona Accounting Manual (SAAM). The General Accounting Office (GAO) has established the e-mail address [email protected] to facilitate this reporting. 

Failure to comply with this policy, subjects an employee to possible disciplinary action, as appropriate, including and up to immediate termination. SAAM 0530 provides additional information regarding what information should be provided to the appropriate authorities as well as additional guidance and responsibilities. 

“Periodic communication through State and agency newsletters and meetings should emphasize the responsibilities and channels to report suspected fraud, theft, waste or abuse.”

- SAAM 0530-4, Fraud, Theft, Waste and Abuse

All agencies and individuals should review SAAM 0530. Employees should be made aware of their responsibilities and how to report all observations and/or reports of fraud, theft, waste, and abuse. If an agency has an internal process, the agency is also responsible for making sure that the required timely reporting happens in accordance with SAAM 0530.

Policy-related questions can be sent to [email protected]

GAO Policy
Related Terms