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City of Portland
Accounting and Auditing Matters The unethical systematic recording and 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.)
Conflict of Interest A conflict of interest is defined as a situation in which a City official has a private or personal interest sufficient to appear to influence the objective exercise of his or her official duties. (Examples include: inappropriate vendor relations, bribery, misuse of confidential information)
Contractor/Vendor Relations Concerns regarding personal ties to or bias towards contractors/vendors (Examples include: awarding a vendor contract to a relative without going through a competitive bid process, allowing a vendor an unfair advantage by giving them proprietary information during the bidding process, bribery, inappropriate customer/vendor relations, etc.)
Embezzlement To appropriate (as property entrusted to one's care) fraudulently to one's own use. (Examples include: bookkeeping errors, misapplication of funds, and mishandling of cash)
Employee Benefits Abuses Improper, misleading or deceptive actions/statements, falsification of records, or misrepresentation of actual conditions related to employee benefit plans; including health and supplemental insurance plans and sick or other paid time-off programs.
Falsification of 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.
Improper Giving or Receiving of Gifts The giving, receiving, or solicitation of items which could be reasonably interpreted as an effort to influence City business or a City official, employee, or volunteer.
Improper Supplier or Contractor Activity Supplier or contractor activity in violation of corporate policies and procedures; improper supplier or contractor selection based on personal gain, improper negotiation or diversion of contract awards.
Stimulus Act Abuse Mismanagement, misuse and/or waste of funds allocated under the American Recovery and Reinvestment Act (including abuse of authority, unfair competition practices, health and safety risks, and retaliation against whistle blowers.)
Theft The act of stealing; specifically: the felonious taking and removing of personal property with intent to deprive the rightful owner of it.
Time Abuse Concerns about an employee or manager who is falsifying his/her work hours.
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.