The purpose of this policy is to establish controls and aid in the prevention and detection of fraud and theft against NH Communications, employee or customer property. NH Communications does not tolerate any type of theft. As such, we expect all incidents of employee theft to be reported immediately to your supervisor or management representative, along with any data or information you have observed or obtained. NH Communications further retains the right to use video cameras and audio recording methods as well as software to identify and detect employee fraud or theft.
Failure to comply with this policy subjects an employee to disciplinary action, which may include immediate termination. NH Communications will pursue criminal prosecution if the results of an investigation indicate criminal activity.
For purposes of this policy, the terms fraud (or fraudulent) and theft are defined below.
Definitions and Examples of Fraud and Theft:
Fraud or fraudulent means an intentional deception designed to obtain a benefit or advantage or to cause denial of some benefit that is lawfully due. Examples of fraud include:
- Forgery or alteration of a check, bank draft, or any other financial document
- Theft of a check or other diversion of a payment made to NH Communications
- Improper or dishonest handling of funds, supplies, or other assets
- improper handling or reporting of financial transactions
- Profiteering as a result of insider knowledge of NH Communications operations
- Selling or using confidential NH Communications information in the conduct of an outside business activity
Theft is the unauthorized removal or misappropriation (i.e. unauthorized storage, transfer or use) of Employee, NH Communications or Customer property. Such property may include, but is not limited to:
- Product
- Personal possessions
- Software
- Waste material (to include excess copper and aluminum wire)
- Equipment and tools
- Trade secrets
Responsibility to Report Known and Suspected Fraud or Theft:
Each employee is required to report any known or suspected fraud or theft to the employee's supervisor or member of NH Communications management.
NH Communications management will determine the merits of a report of known or suspected fraud or theft.
To the extent possible, the identity of an employee or complainant who reports known or suspected fraud or theft will be protected to the full extent allowed by law. NH Communications will not tolerate any form of retaliation against individuals providing information concerning known or suspected fraud or theft.
Guidelines for Handling a Report of Known or Suspected Fraud or Theft:
The reporting individual shall utilize the following guidelines:
- Donot contact the suspected individual in an effort to determine facts or demand restitution.
- Allow NH Communications management to conduct the investigation. Do not further investigate the allegations.
- Observe strict confidentiality. Do not discuss the case, facts, suspicions, or allegations with anyone unless specifically asked to do so by NH Communications management
Responsibility of NH Communications management and Guidelines for the Investigation of Known and Suspected Fraud or Theft:
On receiving a report of known or suspected fraud or theft, NH Communications management shall document the report and conduct a preliminary investigation to determine the credibility of the report. If the report is credible, NH Communicaitons management shall follow the investigation guidelines provided below.
NH Communications management shall make every effort, within the limitations of Texas Public Records Law, to protect the right and the reputations of everyone involved in a report of suspected fraud or theft, including the individual who in good faith alleges perceived misconduct, as well as the alleged violator(s). NH Communications shall make every effort to protect the identity of a person who in good faith reported the suspected fraud. However, disciplinary action may be taken as provided by this policy if a report is made in bad faith.
On determining that a report is not credible or is not a report of fraud or theft, NH Communications management shall document this determination and report the determination to the person(s) reporting the perceived misconduct and the alleged violator(s). NH Communications management is responsible for reporting confirmed fraud or theft to the proper law enforcement officials.
Any required investigative activity shall be conducted without regard to the suspected wrongdoer’s length of service, position/title, relationship to NH Communications, or any other perceived mitigating circumstance.
Disciplinary Action:
Failure to comply with any part of this policy is grounds for disciplinary action, which may include immediate termination.
Any employee who:
- has engaged in any form of fraud or theft
- suspects or discovers fraudulent activity and fails to report his or her suspicions as required by this policy
- intentionally reports false or misleading information
is subject to disciplinary action, which may include termination.
Any supervisor who does not submit to NH Communications management each and every report of suspected fraud or theft made by an employee or other person is subject to disciplinary action, including immediate termination.