Fraud is intentionally dishonest, misleading, or deceitful conduct that deprives the State of Wisconsin of its resources or rights, such as:

• manipulation, falsification, or alteration of accounting records or supporting documents to conceal theft or an entity’s true financial condition;
• submitting false vouchers for reimbursement;
• intentionally misrepresenting the costs of goods or services provided;
• falsifying payroll information;
• use of state equipment or property for personal gain; and
• bid rigging.

Waste and Mismanagement involve the needless, careless, or extravagant expenditure of funds, or mismanagement of state resources or property. Waste does not necessarily involve private use or personal gain, but it almost always signifies poor management decisions, practices, or controls.

Examples:

• failing to administer programs according to state or federal laws and regulations;
• purchasing unneeded supplies or equipment;
• purchasing goods at inflated prices;
• permitting serious abuse of paid time, such as significant unauthorized time away from work, or significant use of paid time for personal business; and
• allowing abuse of the travel reimbursement system.