Theft and Fraud


Adoptedv17th June 2019

Reviewed July 2022

The next review date is July 2025


Policy Statement

The KingsGate School BOT accepts that it has a responsibility to protect the physical and financial resources of the school and that through its chief executive, the Principal, the school has a responsibility to prevent and detect theft and fraudulent actions by persons who are employed or contracted by the school or who are service recipients of the school. The principal establishes systems and procedures to guard against the actions of theft and fraud and any investigation into theft or fraudulent actions will be conducted in a manner that conforms to the principles of natural justice and is procedurally just and fair.


Procedural Guidelines

KingsGate School’s physical resources are kept secure and accounted for

KingsGate School’s financial systems are designed to prevent and detect the occurrence of fraud. All such systems must meet the requirements and standards as set out in the Public Finance Act 1989, Section 45C(b) and of generally accepted accounting practice promulgated and supported by the Institute of Chartered Accountants of New Zealand

Staff are aware of their responsibility to immediately inform the Principal should they suspect or become aware of any improper or fraudulent actions by staff, suppliers, contractors, students or other persons associated with the School

If an allegation of theft or fraud is made, the principal is to report the allegation to the BOT Chairperson as soon as possible. The principal will record the details of the allegation, seek a detailed written statement from the person making the allegation, and consult with the BOT Chairperson on the appropriate course of action, including invoking any disciplinary procedures or laying a complaint with the NZ Police

Where the allegation of theft or fraud concerns the Principal, the allegation is to be made to the BOT Chairperson who will then investigate such allegation

Investigations into any alleged theft or fraudulent actions will be conducted in a manner that is procedurally just and fair.

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