WHISTLEBLOWING

Role of the Comptroller & Auditor General

The Comptroller & Auditor General and his appointed auditors do not need to investigate every disclosure they receive. Indeed, they can only investigate these disclosures on the basis of their legal powers. The C&AG bases his decision about whether or not to investigate on whether it would be an effective use of resources in protecting the public interest.

Raising a concern

It is good practice for employers to have their own internal whistle-blowing procedures, which should explain how you can raise any concerns. If your employer does have such procedures, you should follow them first.

However, if you cannot raise your concerns within your workplace, it may be appropriate for you to raise your concerns with the C&AG, especially if you are concerned about matters for which the C&AG or his appointed auditors are responsible.

The C&AG and his appointed auditors have no power to discipline any individuals, or to bring criminal prosecutions after completing his investigations. Disciplinary action can only be taken by the management of the organisation concerned, or any relevant professional organisations. Allegations of criminal behaviour are referred to the police and, in the end, can only be decided by the courts.

What to do next

Always remember that, as a whistle-blower, you are acting as a witness and not just making a complaint. You have to have reasonable suspicion but not actual evidence to support your concerns.

If you do suspect wrongdoing where you work, here are some simple guidelines on what - and what not - to do.

Do:

1. Make an immediate note of your concerns.
   Note all relevant details, such as the date, time and the names of those involved and what was said in phone or face-to-face conversations.
2. Pass on your suspicions to someone with the appropriate authority and experience.
   Most employers have policies and procedures in place for whistle-blowing. Your Personnel Department or Head of Internal Audit should be able to give you more information.
3. Deal with the matter promptly, if you feel your concerns are justified.
   A delay may mean that your organisation or users of your company’s services continue to suffer, or that the risk of harm could increase.

1. Do nothing.
2. Be afraid of raising your concerns.
   Your organisation is obliged to treat any matter you raise sensitively and confidentially; and your employer must not discriminate against you for raising your concerns.
3. Approach or accuse any individual(s) directly.
4. Try to investigate the matter yourself.
   This is particularly important if your concern is about a crime or breaking a legal duty. Any attempt to gather evidence by people who are unfamiliar with these rules may destroy the case, as there are special rules for gathering evidence to use in criminal cases.
5. Pass on your suspicions to anyone who does not have the proper authority to handle the matter (see above for reference of whom to go to)