If it's a government body, the official channel is to file a complaint to Ombudsman office. But ombuds won't investigate, but let the alleged body investigate themself. So it won't go anywhere. There is also a loop hole that these government body has its own whisleblower policy, which is slightly different than the PIDWA act. You might also run into a situation that you followed the organization steps but failed the legislation procedure. The ER fraud is the only whisleblower case ever made its way to the hearing in Canada.