MOAA Whistleblower Policy
MOAA expects officers, board members, and employees to observe high standards of business and personal ethics in the conduct of their duties and responsibilities. As employees and representatives of the organization, we must practice honesty and integrity in fulfilling our responsibilities and comply with all applicable laws and regulations.
It is the responsibility of officers, board members, and employees to report suspected fraudulent or dishonest conduct (i.e., to act as a “whistleblower”), pursuant to the procedures set forth below. Fraudulent or dishonest conduct constitutes a deliberate act or failure to act with the intention of obtaining an unauthorized benefit. Examples of such conduct include:
- Forgery or alteration of documents
- Unauthorized alteration or manipulation of computer files
- Fraudulent financial reporting
- Pursuit of a benefit or advantage in violation of MOAA’s Conflict of Interest Policy
- Misappropriation or misuse of MOAA resources, such as funds, supplies, or other assets
- Authorizing or receiving compensation for goods not received or services not performed
- Authorizing or receiving compensation for hours not worked
An officer, board member, or employee’s concerns about possible fraudulent or dishonest use or misuse of resources or property should be reported to their supervisor, their Vice President, the Chief Financial Officer, Chief Operating Officer, or the President and CEO. If, for any reason, a person finds it difficult to report his or her concerns to one of these individuals, the person may report the concerns directly to the chair of the Finance and Audit Committee of the MOAA Board of Directors. Alternately, to facilitate reporting of suspected violations where the reporter wishes to remain anonymous, a written statement may be submitted to one of the individuals listed above.
Under Virginia law, Sec. 2.2-3011, Code of Virginia, no officer, board member, or employee who in good faith reports suspected fraudulent or dishonest activity shall suffer harassment, retaliation, or adverse employment consequences, including but not limited to, threats of physical harm, loss of job, punitive work assignments, or impact on salary or fees. An employee who retaliates against someone who has reported a violation in good faith is subject to discipline up to and including termination of employment. This Whistleblower Policy is intended to encourage and enable employees, board members, and officers to raise serious concerns within the organization prior to seeking resolution outside the organization.
Complaints will be reviewed by the Vice President, Chief Financial Officer, Chief Operating Officer, or the President and CEO, unless one of them is allegedly involved in the misconduct, in which case the report should be reviewed only by the others. (If all are alleged to be involved, the report should go directly to the chair of the Finance and Audit Committee.)
If the complaint is deemed to pertain to allegations of fraudulent or dishonest conduct, or retaliation for reporting such allegations, it will be promptly investigated and forwarded to the chair of the Finance and Audit Committee. If the report is deemed to be addressing other issues, it will be addressed in a manner consistent with appropriate MOAA procedures.
Each complaint is fully investigated, and as far as possible handled so as to protect the privacy of the officer, board member, or employee making the complaint. A written report of the outcome of each investigation is prepared and delivered to the chair of the Finance and Audit Committee.
The chair of the Finance and Audit Committee decides whether the report involves a matter that is substantiated. If it is substantiated, it is reviewed by the Finance and Audit Committee, which may forward it for disposition to the officers or may direct senior staff to take actions to resolve the situation. If the report is deemed unsubstantiated, it is not reviewed by the committee but is instead addressed by the Chief Financial Officer, as appropriate. All relevant matters, including suspected but unproven matters, will be reviewed and analyzed, with documentation of the receipt, retention, investigation, and treatment of the complaint and archived in MOAA’s Human Resources department. Appropriate corrective action will be taken, if necessary, and findings will be communicated to the reporting person. Investigations may warrant investigation by independent persons such as auditors and/or attorneys.
Acting in Good Faith
Anyone filing a complaint concerning a violation or suspected violation of MOAA policies must be acting in good faith and have reasonable grounds for believing the information disclosed indicates a violation of the policies. Any allegations that prove not to be substantiated and which prove to have been made maliciously or knowingly to be false will be viewed as a serious disciplinary offense.
For further information contact Joseph G. Lynch, MOAA General Counsel.