You are the Director of the 6 ICU units at your facility. You have an all RN staff and CNA's in each of the units. Your CNO has recently informed you that he has performed a supply audit and has found numerous supplies are unaccounted for. This has put you more than 20% over your budget for the year. He asks the help of the charge nurses to help you find out if someone is pilfering supplies and if so to take steps to correct this problem. Otherwise, you will have to cut 20% from your current budget to make up the difference. As director, you are aware that staff occasionally leave at the end of the shift with forgotten supplies in their pockets such as adhesive tape, syringes, lotions, etc. The CNO maintains that there has been an unprecedented increase in the amount of supplies that have not been charged to patients. When you ask some of the nurse managers for an explanation, they reveal that a few employees have openly expressed that taking a few small supplies is, in effect, an expected and minor fringe benefit of employment. They do not believe that the