Disclosure—The identification and reporting of fraud, waste, and abuse Fraud—Intentional misleading or deceitful conduct that deprives the government of its resources or rights Waste—The extravagant, careless, or need- less expenditure of government resources, resulting from improper or deficient practices, systems, controls, or decisions Abuse—The  intentional,  wrongful,  or improper  use  of  government  resources; that is, misuse of rank, position, or authority The Chief of Naval Operations (CNO) is responsible for carrying out the Navy’s Integrity and Efficiency (I & E) Program. This program is designed to strengthen and focus efforts to combat fraud, waste, and abuse throughout the Navy. The Naval Inspector General (NAVINS- GEN) supports the CNO in carrying out these responsibilities.  NAVINSGEN  coordinates  audits, inspections,  and  investigations,  and  provides positive initiatives to reduce fraud, waste, and abuse within the DON. Commanders, commanding officers, and supervisors/managers are required to support the I & E Program by reporting violations; ensuring prompt, responsible, impartial processing of disclosures; and taking proper action to prevent recurrence, thus ensuring that violators have amended their ways. Naval personnel may report fraud, waste, and abuse, which are Standards of Conduct violations, through the following systems: Chain of command Navy hot line Naval Investigative Service (NIS) Congressional   communications The following paragraphs explain the primary function of each of these reporting systems. They also tell you which reporting systems you and those you supervise should use to report violations of Standards of Conduct. THE CHAIN OF COMMAND REPORTING SYSTEM It is your duty and obligation to report all fraud,  waste,  and  abuse  to  proper  authority, which is usually the chain of command. This duty applies equally to all DON civilian and military personnel. United States Navy Regula- tions states: Persons in the Department of the Navy shall report to proper authority offenses committed by persons in the Department of  the  Navy  which  come  under  their observation. This means that Navy law requires you, your subordinates, and your superiors to report observ- ed misconduct. You should provide factual information when making a report. The use of who, what, where, when, and how should be part of your report. Be sure that all information is given, including any proof. Confidentiality is ensured by federal law. The person reporting can request confiden- tiality, if desired, at the time of disclosure; however, as the person making the report, your name and duty/work station should be included in the report so that more information can be obtained if needed. The key points of your disclosure should include the following information: Factual statements Clear and concise statements Documentation These disclosures should be made through your chain of command. As a Navy manager and/or supervisor, you are primarily responsible for taking corrective action; therefore, having the first opportunity to resolve the problem is not unreasonable. The chain of command should be used for reporting matters involving fraud, waste, and mismanagement, unless the chain of command is part of the problem. Then, and only then, would you and your personnel be justified in using the other reporting systems. Supervisors are responsible for their employees and therefore are accountable for their job-related conduct. For this reason; it would usually be considered improper for supervisors to initiate or 6-9