A1.     Complainants can report suspected fraud to Internal Audit through the following channels:

• • • • Google Form: Report Fraud, Waste, and Abuse

      • Hotline Phone: (303) 866-2551

      • Email: DOR_InternalAudit@state.co.us

      • Internal Audit in-person or virtual appointment by request.

Internal Audit also welcomes you to contact us DOR_InternalAudit@state.co.us to schedule a virtual or in-office appointment. 

A2.        Fraud is defined as the wrongful or criminal deception intended to result in financial or personal gain. Fraud includes false representation of fact, making false statements, or                 by concealment of information.

Waste is defined as the thoughtless or careless expenditure, mismanagement, or abuse of resources to the detriment (or potential detriment) of the state. Waste also includes incurring unnecessary costs resulting from inefficient or ineffective practices, systems, or controls.

Abuse is defined as excessive or improper use of a thing, or to use something in a manner contrary to the natural or legal rules for its use. Abuse can occur in financial or non-financial settings.

A3.      When submitting a complaint to the Hotline, please include a complete description of the facts and circumstances surrounding the reported activities. Specifically,

WHAT - What activity occurred that you believe to be fraud, waste, or abuse?

WHO - Who acted inappropriately? What is their position? Are there any other potential witnesses to the misconduct?

WHEN - When did the activity occur or take place? When did you become aware of it?

WHERE - Where did the misconduct occur or take place?

HOW - How did you become aware of the issue? Did you observe it or hear about it from someone else?

All complaints submitted through the Hotline are treated with high sensitivity. 

A4.      You may receive a response acknowledging the receipt of your report if you included your contact information. 

After Internal Audit (IA) receives a report of suspected fraud, a designated member of Internal Audit will review the allegation and determine whether there is a need for an investigation. At this time, Internal Audit may confer with the director of Human Resources and/or the Specialized Business Group (SBG) senior director to determine the office best suited for the investigation. 

IA will make all reasonable efforts to initiate an investigation into the allegation(s)and conclude the investigation as appropriate under the guidelines of the Administrative Investigations Policy (EDO-019) and IA’s Standard Operating Procedure for Administrative Investigations. 

If you have identified yourself, a member of the investigation may contact you for further information. However, if you are not contacted, it does not mean that your report is not being investigated. 

All investigations shall be fair, objective, impartial, and kept as confidential as possible. 

A5.      Yes. You do not need to identify yourself when submitting a complaint to Internal Audit through the Report Fraud, Waste, and Abuse form.

You can also call the DOR Fraud Hotline at (303) 866-2551. 

However, please note that the lack of contact information may prevent a comprehensive review of your complaint. Internal Audit will be unable to further communicate with you. 

A6.      The State of Colorado offers whistleblower protection for both public and private employees against retaliation after reporting fraud, waste, and abuse. 

Whistleblower protection is  conditional on the employee acting in good faith and without “reckless disregard” for the truth. 

§§24-50.5- 101-107, C.R.S. protects employees of the State of Colorado from disciplinary actions by an employer for disclosing information related to fraud. If retaliation occurs. If you have a related concern, please contact Human Resources or Internal Audit as soon as possible.

§24-50.5- 103, C.R.S. and §§24-114- 101-102, C.R.S. protects employees for entities under contract with a state agency from retaliation by their employer. The employee must make a good faith effort to provide the information directly to their employer before disclosing the information to an outside source. 

A7.      All reports made to the Fraud Hotline will be reviewed by a designated member of Internal Audit. 

When practical, Internal Audit may refer the information to the Specialized Business Group (SBG) senior director and the director of Human Resources to determine which office is best suited to investigate the allegation(s). 

All investigations conducted shall be fair, objective, impartial, and kept as confidential as possible.

A8.      Internal Audit is committed to serving as a trusted advisor for all Department personnel, including employees, volunteers, contractors, vendors, and other persons. 

We will do our best to make sure that any reports through the Fraud Hotline are directed to the appropriate office(s). 

Please visit the Administrative Investigations Policy (EDO-019) for examples of the types of allegations that are handled by Internal Audit, Human Resources, and the Specialized Business Group.