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Sierra Club
	Accounting & Auditing Matters	The deliberate misstatement, inaccurate recording or analysis of the business and financial transactions associated with generally accepted accounting practices. (Examples include: misstatement of revenues, misstatement of expenses, misstatement of assets, misapplications of GAAP principles, wrongful transactions.)
	Donor Stewardship	Funds directed to the organization have not been handled with the utmost truthfulness or not used in accordance with the donor’s intentions and wishes. Failure to provide due care with respect to the donor, and/or donation. Injury to the public trust.
	Financial Conflict of Interest	A financial conflict of interest is defined as a situation in which a person has a private or personal financial interest sufficient to appear to influence the objective exercise of his or her Sierra Club role. (Examples include: misuse of donor or members names or lists, inappropriate vendor relationships, bribery, misuse of confidential information for financial gain, personal financial interest in funds directed to other organizations.)
	Fraudulent Contracts, Reports or Records	Falsification of records consists of altering, fabricating, falsifying, or forging all or any part of a document, contract or record for the purpose of gaining an advantage, or misrepresenting the value of the document, contract or record.
	Misdirecting of Funds	Approval of expenses, invoices or payment of funds to individuals, organizations or vendors for work, goods or consideration not part of activities authorized by Sierra Club entities, or for activities prohibited by Sierra Club policy. (Examples include: “under the table” payments to individuals, approval of inappropriate expense reimbursements, inappropriately directing Club funds to other organizations.)
	Theft	The act of stealing; specifically: the feloneous taking and removing of funds or property that are rightfully the Sierra Club's.
	Other	If you feel that the definitions above do not describe the event, action or situation you are looking to report about, please use this header.