{"id":3610,"date":"2014-01-09T09:57:09","date_gmt":"2014-01-09T09:57:09","guid":{"rendered":"https:\/\/cece.flywheelsites.com\/?p=3610"},"modified":"2021-10-16T09:59:50","modified_gmt":"2021-10-16T09:59:50","slug":"les-centres-de-garde-denfants-comptent-sur-la-responsabilite-professionelle","status":"publish","type":"post","link":"https:\/\/college-ece.ca\/fr\/les-centres-de-garde-denfants-comptent-sur-la-responsabilite-professionelle\/","title":{"rendered":"Les centres de garde d&rsquo;enfants comptent sur la responsabilit\u00e9 professionelle"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb0px|0px|0px|0px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|false|false\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][lwp_divi_breadcrumbs _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/lwp_divi_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb gutter_width=\u00a0\u00bb2&Prime; specialty=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb inner_width=\u00a0\u00bb100%\u00a0\u00bb custom_padding=\u00a0\u00bb0px||5px||false|false\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<div class=\"menu-publique-container\"><ul id=\"menu-publique\" class=\"menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3934\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/tableau-public\/\">Tableau public<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3935\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/parents\/\">Parents<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3966\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/nouvelles\/\">Nouvelles<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3938\"><a href=\"https:\/\/college-ece.ca\/fr\/membres\/reglementation-professionnelle\/\">R\u00e9glementation professionnelle<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3939\"><a href=\"https:\/\/college-ece.ca\/fr\/employeurs\/code-et-normes\/\">Code et normes<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3940\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/personnes-non-reglementees\/\">Personnes non r\u00e9glement\u00e9es<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8476\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/ressources\/\">Ressources<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3942\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/a-propos-des-epei\/\">\u00c0 propos des EPEI<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3948\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/approbation-des-programmes-detudes\/\">Approbation des programmes d\u2019\u00e9tudes<\/a><\/li>\n<\/ul><\/div>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb3_4&Prime; specialty_columns=\u00a0\u00bb3&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_row_inner _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column_inner saved_specialty_column_type=\u00a0\u00bb3_4&Prime; _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.9.11&Prime; _dynamic_attributes=\u00a0\u00bbcontent\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#035c88&Prime; header_font=\u00a0\u00bb|600|||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#035c88&Prime; header_font_size=\u00a0\u00bb24px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxoMT4iLCJhZnRlciI6IjwvaDE+In19@[\/et_pb_text][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb author=\u00a0\u00bboff\u00a0\u00bb categories=\u00a0\u00bboff\u00a0\u00bb comments=\u00a0\u00bboff\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb20px||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column_inner saved_specialty_column_type=\u00a0\u00bb3_4&Prime; _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text ul_item_indent=\u00a0\u00bb30px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.11&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#444444&Prime; link_font=\u00a0\u00bb||||||||\u00a0\u00bb link_text_color=\u00a0\u00bb#035c88&Prime; header_4_font=\u00a0\u00bb|600|||||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#035c88&Prime; header_4_line_height=\u00a0\u00bb22px\u00a0\u00bb header_5_font=\u00a0\u00bb|600|||||||\u00a0\u00bb header_5_text_color=\u00a0\u00bb#035c88&Prime; header_5_font_size=\u00a0\u00bb15px\u00a0\u00bb header_5_line_height=\u00a0\u00bb20px\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb link_text_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb link_text_color__hover=\u00a0\u00bb#73308a\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<\/p>\n<p>La fraude a un effet de boule de neige. Au d\u00e9but, ce ne sont que de petites choses : la superviseure d\u2019un centre de garde d\u2019enfants d\u00e9cide d\u2019empocher l\u2019argent comptant qu\u2019un parent lui donne pour inscrire son enfant. Quelques mois plus tard, elle recueille de l\u2019argent aupr\u00e8s des familles pour les activit\u00e9s d\u2019un programme d\u2019enrichissement et garde l\u2019argent pour elle plut\u00f4t que de le d\u00e9poser dans les comptes bancaires du centre et de d\u00e9clarer ces sommes comme des revenus.<\/p>\n<p>Si personne ne surveille ce qu\u2019elle fait, la superviseure devient plus s\u00fbre d\u2019elle. Elle acquiert une bonne r\u00e9putation dans la communaut\u00e9 et les membres duconseil d\u2019administration lui font confiance. Elle d\u00e9cide alors d\u2019augmenter son salaire sans l\u2019autorisation du conseil d\u2019administration. Personne ne soup\u00e7onne qu\u2019il y a quelque chose de louche, jusqu\u2019au jour o\u00f9 un renseignement r\u00e9v\u00e8le qu\u2019il y a des anomalies dans les \u00e9tats financiers du centre.<\/p>\n<p>Cette accumulation de comportements contraires aux devoirs de la profession peut sembler incroyable, mais au cours des 12 derniers mois, le comit\u00e9 de discipline de l\u2019Ordre a entendu trois affaires de ce genre, qui ont toutes donn\u00e9 lieu \u00e0 la suspension ou \u00e0 la r\u00e9vocation du certificat d\u2019inscription d\u2019un membre de l\u2019Ordre.<\/p>\n<p>Selon Phil Cowperthwaite, FCPA, dont le cabinet audite chaque ann\u00e9e 130 centres de garde d\u2019enfants sans but lucratif, la fraude porte parfois sur de gros montants d\u2019argent, totalisant m\u00eame dans certains cas des dizaines de milliers de dollars. \u00ab La plupart du temps, un membre de la direction ou du conseil d\u2019administration qui contr\u00f4le les finances est impliqu\u00e9 et, quand \u00e7a arrive, \u00e7a donne tout un choc \u00bb, dit-il.<\/p>\n<p>M. Cowperthwaite souligne toutefois que les cas comme ceux-ci sont plut\u00f4t rares, ajoutant qu\u2019au cours de ses 25 ann\u00e9es de travail dans le domaine, il n\u2019a eu qu\u2019une douzaine de clients, parmi les centres de garde d\u2019enfants, qui se sont adonn\u00e9s \u00e0 des activit\u00e9s ill\u00e9gales. \u00ab Il y a probablement plus de fraude en r\u00e9alit\u00e9, mais les montants en cause sont plut\u00f4t petits. Les audits ne sont pas con\u00e7us pour examiner sp\u00e9cifiquement la fraude, mais quand nous attrapons quelque chose, c\u2019est habituellement un gros montant d\u2019argent qui est en cause. \u00bb<\/p>\n<h4><span style=\"color: #035c88;\"><strong>Qui est responsable?<\/strong><\/span><\/h4>\n<p>M\u00eame lorsque des incidents de fraude portent sur de gros montants d\u2019argent, les fraudeurs ne sont pas toujours d\u00e9nonc\u00e9s aux autorit\u00e9s comp\u00e9tentes. Tr\u00e8s souvent, les centres de garde d\u2019enfants veulent r\u00e9cup\u00e9rer une partie des fonds vol\u00e9s et, pour cette raison, ils cherchent \u00e0 parvenir \u00e0 un r\u00e8glement avec l\u2019employ\u00e9.<\/p>\n<p>Cependant, dans le secteur de l\u2019apprentissage et de la garde des jeunes enfants, il n\u2019y a pas seulement la faute au regard<br \/>de la loi : il y a aussi la faute professionnelle. Depuis la mise en \u0153uvre de la Loi de 2007 sur les \u00e9ducatrices et les \u00e9ducateurs de la petite enfance, lorsqu\u2019un EPEI contrevient aux normes d\u00e9ontologiques et professionnelles, ses actes peuvent \u00eatre rapport\u00e9s \u00e0 l\u2019Ordre et doivent faire l\u2019objet d\u2019une enqu\u00eate.<\/p>\n<p>Lorsqu\u2019un cas d\u2019all\u00e9gations de fraude est renvoy\u00e9 au comit\u00e9 de discipline, un sous-comit\u00e9 form\u00e9 de membres du comit\u00e9 de discipline d\u00e9termine si l\u2019EPEI a omis de se conformer au code de d\u00e9ontologie et aux normes d\u2019exercice et dans quelle mesure, et pr\u00e9cise les articles du R\u00e8glement de l\u2019Ontario 223\/08 sur la faute professionnelle qui ont \u00e9t\u00e9 enfreints.<\/p>\n<p>Les audiences pr\u00e9c\u00e9dentes de l\u2019Ordre r\u00e9v\u00e8lent que la fraude et le vol se sont d\u00e9roul\u00e9s sur plusieurs ann\u00e9es avant d\u2019avoir<br \/>\u00e9t\u00e9 remarqu\u00e9s. Dans certains cas, les membres de l\u2019Ordre ont avou\u00e9 avoir commis, dans une certaine mesure, une faute professionnelle, mais ont aussi essay\u00e9 de justifier leur comportement.<\/p>\n<p>\u00ab Tout le monde a des raisons, dit M. Cowperthwaite. La fraude a souvent lieu en pr\u00e9sence de trois facteurs : la motivation, la possibilit\u00e9 et la justification. Lorsque ces facteurs s\u2019alignent, les chances de fraude sont beaucoup plus fortes. \u00bb<\/p>\n<p>Le conseil d\u2019administration a la responsabilit\u00e9 de voir \u00e0 ce que les m\u00e9canismes de contr\u00f4le voulus soient mis en place pour r\u00e9duire les possibilit\u00e9s de fraude. Il a \u00e9galement une responsabilit\u00e9 fiduciaire \u00e0 l\u2019\u00e9gard des parents et des enfants parce que ce sont eux qui, au bout du compte, subissent les cons\u00e9quences d\u2019une r\u00e9duction des services et d\u2019une r\u00e9duction des fonds consacr\u00e9s au salaire des employ\u00e9s.<\/p>\n<p>Selon M. Cowperthwaite, la plupart des centres de garde d\u2019enfants ont une assurance contre la fraude qui couvre une partie de ses pertes financi\u00e8res, mais ce n\u2019est pas toujours le cas. Lorsqu\u2019un centre n\u2019a pas d\u2019assurance et que le montant de la fraude d\u00e9passe ses ressources financi\u00e8res, il est oblig\u00e9 d\u2019augmenter les frais de garde d\u2019enfants pour compenser la perte due \u00e0 la fraude.<\/p>\n<h4><span style=\"color: #035c88;\"><strong>M\u00e9canismes de contr\u00f4le<\/strong><\/span><\/h4>\n<p>Pour r\u00e9duire au maximum le risque de fraude, le conseil d\u2019administration peut adopter un syst\u00e8me permettant de relever les risques et de mettre en place les contr\u00f4les internes n\u00e9cessaires.<\/p>\n<p>Bien que les conseils d\u2019administration des centres d\u2019enfants soient habituellement form\u00e9s de parents et de b\u00e9n\u00e9voles qui ne connaissent pas n\u00e9cessairement tr\u00e8s bien les questions financi\u00e8res, ils peuvent quand m\u00eame apprendre la gestion financi\u00e8re en lisant, en poursuivant leur perfectionnement professionnel et en consultant des auditeurs.<\/p>\n<p>Les conseils d\u2019administration peuvent \u00e9galement mettre en place certains protocoles qui r\u00e9duisent les possibilit\u00e9s de fraude : ils peuvent, par exemple, demander \u00e0 la direction des centres de garde d\u2019enfants de leur fournir des \u00e9tats financiers mensuels pour v\u00e9rifier si les d\u00e9penses ont \u00e9t\u00e9 comptabilis\u00e9es. Selon M. Cowperthwaite, tout syst\u00e8me permettant de contr\u00f4ler les changements survenus dans les salaires autoris\u00e9s et de comparer r\u00e9guli\u00e8rement les d\u00e9penses pr\u00e9vues aux d\u00e9penses r\u00e9elles contribue<br \/>\u00e9norm\u00e9ment \u00e0 r\u00e9duire la fraude. Si les centres prennent de telles mesures, ils peuvent r\u00e9duire le risque de fraude ou<br \/>le risque que la fraude se poursuive sans \u00eatre remarqu\u00e9e. Dans tous les cas, la pr\u00e9vention est toujours essentielle.<\/p>\n<p>L\u2019Ordre prend les all\u00e9gations de faute professionnelle au s\u00e9rieux et exige que ses membres se conforment au code de d\u00e9ontologie et aux normes d\u2019exercice de la profession.<\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p><div class=\"et_pb_module lwp_divi_breadcrumbs lwp_divi_breadcrumbs_0\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<div class=\"et_pb_module_inner\">\n\t\t\t\t\t<div class=\"lwp-breadcrumbs\"> <span class=\"before\"><\/span> <span vocab=\"https:\/\/schema.org\/\" typeof=\"BreadcrumbList\"><span property=\"itemListElement\" typeof=\"ListItem\"><a property=\"item\" typeof=\"WebPage\" href=\"https:\/\/college-ece.ca\/fr\/\" class=\"home\"><span property=\"name\">Home<\/span><\/a><meta property=\"position\" content=\"1\"><\/span> <span class=\"separator et-pb-icon\">&#x39;<\/span> <\/span><\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div><div class=\"menu-publique-container\"><ul id=\"menu-publique-1\" class=\"menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3934\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/tableau-public\/\">Tableau public<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3935\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/parents\/\">Parents<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3966\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/nouvelles\/\">Nouvelles<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3938\"><a href=\"https:\/\/college-ece.ca\/fr\/membres\/reglementation-professionnelle\/\">R\u00e9glementation professionnelle<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3939\"><a href=\"https:\/\/college-ece.ca\/fr\/employeurs\/code-et-normes\/\">Code et normes<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3940\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/personnes-non-reglementees\/\">Personnes non r\u00e9glement\u00e9es<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8476\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/ressources\/\">Ressources<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3942\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/a-propos-des-epei\/\">\u00c0 propos des EPEI<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3948\"><a href=\"https:\/\/college-ece.ca\/fr\/public\/approbation-des-programmes-detudes\/\">Approbation des programmes d\u2019\u00e9tudes<\/a><\/li>\n<\/ul><\/div>La fraude a un effet de boule de neige. Au d\u00e9but, ce ne sont que de petites choses : la superviseure d\u2019un centre de garde d\u2019enfants d\u00e9cide d\u2019empocher l\u2019argent comptant qu\u2019un parent lui donne pour inscrire son enfant. Quelques mois plus tard, elle recueille de l\u2019argent aupr\u00e8s des familles pour les activit\u00e9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<p>[et_pb_section fb_built=\"1\" _builder_version=\"4.9.11\" _module_preset=\"default\" custom_margin=\"0px|0px|0px|0px|false|false\" custom_padding=\"0px|0px|0px|0px|false|false\" locked=\"off\" global_colors_info=\"{}\"][et_pb_row _builder_version=\"4.9.11\" _module_preset=\"default\" width=\"100%\" global_colors_info=\"{}\"][et_pb_column type=\"4_4\" _builder_version=\"4.9.11\" _module_preset=\"default\" global_colors_info=\"{}\"][lwp_divi_breadcrumbs _builder_version=\"4.9.11\" _module_preset=\"default\" global_colors_info=\"{}\"][\/lwp_divi_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\"1\" use_custom_gutter=\"on\" gutter_width=\"2\" specialty=\"on\" _builder_version=\"4.9.11\" _module_preset=\"default\" inner_width=\"100%\" custom_padding=\"0px||5px||false|false\" locked=\"off\" global_colors_info=\"{}\"][et_pb_column type=\"1_4\" _builder_version=\"3.25\" custom_padding=\"|||\" global_colors_info=\"{}\" custom_padding__hover=\"|||\"][et_pb_text _builder_version=\"4.9.11\" _module_preset=\"default\" global_colors_info=\"{}\"][newsmenu][\/et_pb_text][\/et_pb_column][et_pb_column type=\"3_4\" specialty_columns=\"3\" _builder_version=\"3.25\" custom_padding=\"|||\" global_colors_info=\"{}\" custom_padding__hover=\"|||\"][et_pb_row_inner _builder_version=\"4.9.11\" _module_preset=\"default\" custom_padding=\"0px||0px||false|false\" global_colors_info=\"{}\"][et_pb_column_inner saved_specialty_column_type=\"3_4\" _builder_version=\"4.9.11\" _module_preset=\"default\" global_colors_info=\"{}\"][et_pb_text _builder_version=\"4.9.11\" _dynamic_attributes=\"content\" _module_preset=\"default\" text_text_color=\"#035c88\" header_font=\"|600|||||||\" header_text_color=\"#035c88\" header_font_size=\"24px\" global_colors_info=\"{}\"]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxoMT4iLCJhZnRlciI6IjwvaDE+In19@[\/et_pb_text][et_pb_post_title title=\"off\" author=\"off\" categories=\"off\" comments=\"off\" _builder_version=\"4.9.11\" _module_preset=\"default\" global_colors_info=\"{}\"][\/et_pb_post_title][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner _builder_version=\"4.9.11\" _module_preset=\"default\" custom_padding=\"20px||0px||false|false\" global_colors_info=\"{}\"][et_pb_column_inner saved_specialty_column_type=\"3_4\" _builder_version=\"4.9.11\" _module_preset=\"default\" global_colors_info=\"{}\"][et_pb_text ul_item_indent=\"30px\" _builder_version=\"4.9.11\" _module_preset=\"default\" text_text_color=\"#444444\" link_font=\"||||||||\" link_text_color=\"#035c88\" header_4_font=\"|600|||||||\" header_4_text_color=\"#035c88\" header_4_line_height=\"22px\" header_5_font=\"|600|||||||\" header_5_text_color=\"#035c88\" header_5_font_size=\"15px\" header_5_line_height=\"20px\" custom_margin=\"||||false|false\" hover_enabled=\"0\" global_colors_info=\"{}\" link_text_color__hover_enabled=\"on|hover\" link_text_color__hover=\"#73308a\" sticky_enabled=\"0\"]<\/p><p>The snowball effect applies to fraud. It starts out seemingly small: a child care centre supervisor decides to pocket the cash a parent hands over to her for a child\u2019s registration fee. Months later, she collects money from families for enrichment program activities and keeps it rather than depositing it in the centre\u2019s bank accounts and recording it as revenue.<\/p><p>With no one looking over her shoulder, the supervisor\u2019s confidence grows. As she builds a reputation in the community and garners the confidence of board members, she decides to increase her salary without authorization from the board. It is not until a tip reveals that the centre\u2019s financial records do not add up that anyone suspects something is amiss.<\/p><p>This situation of accumulated unethical behavior may seem dramatic, but in the past year the College\u2019s Discipline Committee heard three similar cases, all of which have resulted in the suspension or revocation of a member\u2019s Certificate of Registration.<\/p><p>According to Phil Cowperthwaite FCPA, whose firm audits 130 non-profit child care centres annually, fraud can sometimes involve large amounts of money, some totaling tens-of-thousands of dollars. \u201cTypically, management or a board member with control of finances is involved, and when it happens, it\u2019s always a shock,\u201d he says.<\/p><p>However, Cowperthwaite notes that cases like these are quite uncommon, and that he\u2019s only had clients involved in about a dozen illegal activities within child care centres during his 25-year tenure. \u201cThere\u2019s probably more [fraud] going on, but the amounts involved are quite small. Audits are not designed to specifically look for fraud, but when we do catch something, it\u2019s usually big.\u201d<\/p><h4><span style=\"color: #035c88;\"><strong>Who is Accountable?<\/strong><\/span><\/h4><p>Even when incidents of fraud involving large amounts of money occur, perpetrators are not always reported to the proper authorities. Child care centres often wish to get back some of these stolen funds by working out a settlement with the employee.<\/p><p>However, in the early learning and care sector there is not only legal misconduct, but also professional misconduct. Since the establishment of the Early Childhood Educators Act, 2007, when a registered early childhood educator (RECE) violates the ethical and professional standards of the profession, their actions can be reported to the College and investigated.<\/p><p>When a case of alleged fraud is referred to the College's Discipline Committee, a panel of Committee members determines<br \/>if and to what extent the RECE has failed to abide by the Code of Ethics and Standards of Practice, and what sections of the Ontario Regulation 223\/08 Professional Misconduct have been violated. Past College hearings have revealed that in all instances, fraud and theft took place over many years before it was noticed. Members admitted to some of their misconduct in some instances but also tried to rationalize their behaviour.<\/p><p>\u201cEverybody has a reason,\u201d says Cowperthwaite. \u201cBut, fraud often occurs in a triangle that comprises motivation, opportunity and rationale. When these factors align, the chance of fraud occurring is much more likely.\u201d<\/p><p>It is up to a centre\u2019s Board of Directors to ensure the proper checks and balances are in place so that opportunities for fraud are reduced. Additionally, boards have a fiduciary responsibility to parents and children as they ultimately suffer the consequences of fewer services and reduced funds for staff compensation.<\/p><p>Cowperthwaite says most centres have insurance that partially covers financial losses resulting from fraud, butthat is not always the case. When there is no insurance and the fraud exceeds a centre\u2019s financial resources, child care fees must be raised to cover the loss.<\/p><h4><span style=\"color: #035c88;\"><strong>Checks and Balances<\/strong><\/span><\/h4><p>Board members have the ability to minimize the risk of fraud by adopting a system that identifies risks and puts proper internal controls in place.<\/p><p>While child care centre boards usually comprise parents and volunteers who may have limited background in financial matters, financial management can be learned through literature, professional development and consultations with auditors.<\/p><p>Board members can also put in place certain protocols that will lessen opportunities for fraud to occur such as always requesting monthly financial statements from management to ensure accountability for expenditures and income. Cowperthwaite says systems that include controls over changes to authorized salary levels and regular comparisons of budgeted to actual expenditures go a long way. By taking these measures, centres might be able to lower the risk of fraud occurring or remaining undetected. Overall, prevention is always key.<\/p><p>The College takes allegations of professional misconduct seriously, and holds members accountable in ensuring their behaviour aligns with the Code of Ethics and Standards of Practice.<\/p><p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-3610","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"_links":{"self":[{"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/posts\/3610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/comments?post=3610"}],"version-history":[{"count":0,"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/posts\/3610\/revisions"}],"wp:attachment":[{"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/media?parent=3610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/categories?post=3610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/college-ece.ca\/fr\/wp-json\/wp\/v2\/tags?post=3610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}