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Farm Credit Foundations
Accounting and Auditing Matters The unethical and inaccurate recording and analysis of 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, and violations of company accounting policies and procedures.)
Embezzlement To appropriate (as property entrusted to one's care) fraudulently to one's own use. (Examples include: intentional bookkeeping errors, misapplication of funds, and mishandling of cash.)
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, including financial statements, for the purpose of misrepresenting the company’s financial condition.
Other If you feel that the definitions above do not describe the event, action or situation you have observed and you believe should be reported, please use this category.