What is Fraud?
Fraud is a false representation of a material fact. It is an intentional deception designed to deprive the Smithsonian of something of value unlawfully or to secure an individual benefit, privilege, allowance, or consideration to which they are not entitled.
Examples of Fraud
- submitting falsified travel vouchers to inflate the amounts reimbursed for official travel
- concealing the theft of Smithsonian funds
- giving preferential treatment to a contractor who is a relative and not having disclosed the relationship
What is Waste?
Waste is the extravagant, careless, or needless expenditure of Smithsonian funds, including unnecessary consumption of Smithsonian property that results from deficient practices, systems, controls, or decisions.
What is Abuse?
Abuse is the excessive or improper use of Smithsonian resources.