Fraud Reporting & Training Required

Every public employee and elected or appointed official of a political subdivision is required to complete the training. Refer to AOS Bulletin 2024-005 (opens in a new tab) for more detail.

Yes, seasonal employees are required to complete the training upon initiating employment.

Yes, the training may be viewed in a group. The individual in charge of training should maintain a sign-in sheet (like this sample sign-in sheet) to document each person’s participation. Note, only the primary registrant's name will appear on the certificate of completion — that’s fine, because the Fraud Reporting Form (located under the "Tools for Tracking" above) that each employee is required to fill out will be sufficient proof that they have viewed the training video.

The group sign-in sheet should be maintained by the political subdivision for yearly AOS audit purposes.

Again, employers are required to keep a record of the fraud training completed by each employee, to be examined during audit.

All employees and elected officials of the school district are required to watch the AOS fraud training video. If you are unsure whether someone is considered an employee, it would be a best practice for the entity to have all individuals view the video. If an individual is contracted for services by the ESC, the ESC would be responsible for ensuring that the individual views the video.

Yes, the AOS training is a new requirement established by Ohio House Bill 33 of the 135th General Assembly and made available for viewing July 1, 2024. Note that the AOS fraud training has now been incorporated into the Public School Works framework and is acceptable for viewing. Remember to maintain documentation showing how each employee meets the requirement of watching the fraud training video.

An “employee” is anyone paid with public money by a political subdivision via a W-2. Independent contractors would not be considered “employees” for purposes of the fraud training requirement if they are not paid via a W-2 by the political subdivision.

An “elected official” for purposes of ORC § 117.103 (opens in a new tab) training is anyone who was elected to a local or statewide office and who has received a certificate of election pursuant to ORC § 3505.38 (opens in a new tab).

A “political subdivision” is defined in ORC § 2744.01(F) (opens in a new tab), which states in part: "Political subdivision" or "subdivision" means a municipal corporation, township, county, school district, or other body corporate and politic responsible for governmental activities in a geographic area smaller than that of the state."

No, compensation cannot be withheld. The entity is responsible for ensuring all employees meet the legal requirement of watching the AOS fraud training video. Contact your regional AOS representative to make them aware of the employee’s refusal. Document the steps you have taken to meet the requirement and that the employee is refusing or failing to comply.

New hires should complete the training within 30 days of their first day of employment.

AOS online training is available through the Fraud Training (opens in a new tab)

Upon successful completion, click “View Certificate” to save or print your certificate. Your employer should maintain certificates for AOS audit purposes.

You can retrieve your certificate by logging back into the training module and selecting “Already Registered” to retrieve your certificate.

Fraud is criminal behavior where a person knowingly deceives another for their own benefit.

Examples of Fraud

• Impersonating a government official to steal cash from a government cash collection point.
• Creating fictional invoices and using public funds to pay them to benefit yourself or a friend.
• Falsifying timesheets to gain additional compensation or leave time.
• Falsifying financial statements to conceal public money redirected to a personal account.

Waste occurs when government resources are used inefficiently or unnecessarily, resulting in unnecessary taxpayer costs.

Example of Waste

• Purchasing new computers and allowing them to sit unused until obsolete.

Abuse is behavior outside established business practices resulting in government loss. Abuse also includes misuse of authority or position for personal gain or to benefit relatives or associates.

Example of Abuse

• Allowing unnecessary overtime, assigning personal errands, or misusing an official position for personal benefit.

The AOS has issued AOS Bulletin 2024-005 (opens in a new tab) with additional guidance.

There are several ways to report Fraud, Waste, or Abuse of public dollars.

Additional reporting information is available on the Report Fraud page (opens in a new tab)

A single report submitted to AOS on behalf of the group is acceptable.

AOS prefers that fraud reports include contact information so follow-up can occur if needed; however, anonymous reports may be filed.

Government employees who reasonably believe, and in good faith report, suspected fraud to AOS are entitled to protections against employer retaliation.

Ohio Revised Code (ORC) § 124.341 (opens in a new tab) extends whistleblower protections to classified and unclassified employees who file complaints through the AOS fraud-reporting system.

If retaliatory or disciplinary action occurs, employees may appeal to the State Personnel Board of Review within thirty (30) days after receiving notice of the employment action.

Additional whistleblower protections are available under ORC § 4113.52 (opens in a new tab).

If your question is not answered here, submit the inquiries form (opens in a new tab)