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 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 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 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.

A “political subdivision” is defined in ORC § 2744.01(F), 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."

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

Your employer is responsible for tracking training requirements. Failure by any employee to complete the training may result in noncompliance being reported during your entity’s next audit.

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.

AOS online training can be found here: Fraud Training

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.

• Impersonating a government official to steal cash from a government cash collection point.
• Creating fictional invoices and using public funds to pay them to the benefit of yourself or a friend.
• Falsifying timesheets for the purpose of gaining additional compensation or leave time.
• Falsifying financial statements to cover up a redirecting of public money to a personal bank account.

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

• Local government purchases new computers for staff, fails to assign them, and allows them to sit in a warehouse for years until they are obsolete.

Abuse is behavior that is outside established business practices and standards, resulting in a loss to the government. Abuse also includes misuse of authority or position for personal gain or to improperly benefit a family member or business associate.

• Allowing unneeded overtime hours, requesting staff to perform personal errands or work tasks for a supervisor or manager, misusing an official position for personal gain.

The AOS has issued AOS Bulletin 2024-005 defining Fraud, Waste, and Abuse in more detail.

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

This information also can be found at ohioauditor.gov/fraud/report-fraud.html

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

AOS prefers that fraud reports provide the individual’s contact information so that we can follow up with the person filing the report; however, yes, anonymous reports may be filed with AOS.

Government employees who reasonably believe, and in good faith report, suspected fraud to the AOS are entitled to certain protections against employer retaliation. Ohio Rev. Code (ORC) § 124.341 extends whistleblower protections to classified and unclassified employees who file a complaint with the AOS’s fraud-reporting system. If retaliatory or disciplinary action is taken against the employee, the employee has the right to appeal with the State Personnel Board of Review within thirty (30) days after receiving actual notice of the employment action. Additional whistleblower protections are provided to state and local public officials and employees under ORC § 4113.52.

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