Term

Definition

Examples

Fraud

Any intentional act or omission designed to deceive others, resulting in the government of the City of Houston suffering a loss and/or the perpetrator achieving a gain.

• Falsifying financial records to conceal the theft of resources or City property.
• Theft or misuse of City of Houston money, time, equipment, supplies and/or other materials.
• Submitting invoices for fictitious goods or services.
• Soliciting or accepting a bribe or kickback.
• Falsifying payroll information.

Waste

The intentional or unintentional, thoughtless, or careless expenditure, consumption, mismanagement, use, or squandering of City of Houston governmental resources.  This would include incurring unnecessary costs because of inefficient or ineffective practices, systems, or controls.

• Purchasing supplies, goods, or services at inflated prices. 
• Making unnecessary purchases.
• Failure to reuse or recycle major resources.
• Failure to reduce waste generation.

Abuse

Intentional destruction, diversion, manipulation, misapplication, or misuse of City government resources.  Extravagant or excessive use as to abuse one’s position or authority.

• Receiving personal gain for awarding contracts to certain vendors
• Creating unneeded overtime.
• Requesting staff to perform personal errands or work tasks for a supervisor or manager.
• Misusing the official’s position for personal gain.
• Travel choices contrary to existing travel policies or are unnecessarily extravagant or expensive.
• Procurement or vendor selections contrary to existing policies or are unnecessarily extravagant or expensive.