Misuse means that money or resources

• are being wasted
• are not being used for their intended purpose, or
• are used in a way which is irregular, unauthorized, or not normally expected or required

Some factors which may indicate that the misuse of funds or assets was “serious” include

• deliberate misuse or an abuse of power
• recurrent or frequent misuse
• a significant amount of funds was misused
• the misuse was undertaken by someone in a high level of authority or position of trust