Reporting Fiscal Misconduct

Any employee or student associated with the University who knows or suspects fiscal misconduct has the responsibility to notify Internal Audit. Notifications can be anonymous if the individual so chooses.  For additional information, please review the Fiscal Misconduct policy..

What to Report

Any and all fiscal misconduct including (but not limited to):

• Embezzlement, misappropriation, or other financial irregularities.
• Forgery, alteration, or falsification of any university document or account.
• Impropriety in the handling of funds or the reporting of monetary or financial transactions.
• Misappropriation of university resources such as supplies, equipment, furniture, etc.
• Negligence in performing fiscal responsibility, including record keeping, conflict of interest situations, destroying or concealing records, or any similar or related activity.
• Unauthorized use of university logos or trademarks.
• Misuse of university telephones, faxes, computers,etc.
• Unauthorized use of university facilities or resources for personal gain.
• Unauthorized alteration or manipulation of computer files.
• Authorization or receipt of compensation for hours not worked.

What Not to Do

• Do not contact the suspected individual in an effort to determine facts or demand restitution.
• Do not discuss the situation with anyone outside the University.
• Do not discuss the situation with anyone inside the University other than Internal Audit personnel.

Protection

Employees, students, and others associated with the University who in good faith report actual or suspected fiscal misconduct will be protected from professional retaliation by those committing the actual or suspected fiscal impropriety. All information submitted to Internal Audit will be kept confidential to the extent possible.  For additional information, please review the the University’s Whistleblower Policy.

Investigation

Internal Audit has the primary responsibility for reviewing all allegations of fiscal misconduct.  If the review reveals that fiscal misconduct has occurred, Internal Audit will work with the appropriate personnel to resolve the situation.

Preventing Misappropriations and Other Irregularities Concerning Fiscal Misconduct

University management is responsible for detecting and preventing misappropriations and other irregularities constituting fiscal misconduct. Administrators at all levels of management are responsible for:

Setting the appropriate tone of intolerance for acts of fiscal misconduct by displaying the proper attitude toward complying with laws, rules, regulations, and policies (including ethics policies).

• Being familiar with the types of improprieties that might occur within his/her area of responsibility.
• Being alert for any indication of irregularity.
• Being aware of university policies and procedures and proper internal controls.