Reporting Fiscal Conduct
Any employee or student associated with the University who knows or suspects fiscal misconduct has the responsability to notify Internal Audit. Notifications can be anonymous if the individual so chooses; however, revealing your identity enables us to ask follow-up questions which are important to the investigation.
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.
Any employee or student associated with the University who knows or suspects fiscal misconduct has the responsibility to notify Internal Audit. Notification can be anonymous if the individual so chooses; however, revealing your identity enables us to ask follow-up questions which are important to the investigation. Notification can be made by one of three methods.
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.
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.