This tip sheet outlines the Occupational Safety and Health Administration’s (OSHA) Whistleblower Protection Programs. These programs are embodied in 22 federal laws put in place to protect employees from retaliation for reporting workplace violations such as injuries, safety concerns, or other protected activity. Also, learrn about section 11(c) of the Occupational Safety and Health (OSH) Act. This section prohibits employer discrimination when employees report suspected improper or illegal government activities in the workplace.

Management can perpetuate financial reporting frauds by overriding established control procedures and recording unauthorized or inappropriate journal entries or other closing adjustments. Grantees will find this information useful in preventing similar occurrences from happening within their organizations.

This resource discusses and provides examples of possible financial risk that a nonprofit organization may encounter. Nonprofit grantees may find this resource useful in identifying potential risks within their organization. The risks in financial management are any actions that result in the reduction in value or loss of any of the organization's financial assets.

The HHS Grants Policy Statement identifies fraud, waste, and abuse of grants funds that includes embezzlement, misuse or misappropriation of property, and false statements by organizations or individuals. Grantees will find this information helpful in preventing financial abuses in their programs.