Reporting Fraudulent or Illegal Acts

Proper reporting of fraudulent or illegal acts involves the following requirements:

  • Individuals conducting business on behalf of the University are personally responsible for the consequences of any violations of laws, regulations or special restrictions which they commit.
     
  • Individuals conducting business on behalf of the University must do so for the benefit of the University. Where a potential for personal gain exists, the potential conflict of interest must be reported immediately and must be carefully evaluated before any financial transactions are allowed to occur.

  • Individuals conducting business on behalf of the University must not benefit financially in any way from the conduct or course of that business. This restriction includes both personal benefit and any benefit accruing to a close relative.

  • Any person who suspects that fraud or illegal activities are taking place in their unit must report that suspicion immediately to their immediate supervisor. If the employee believes that this supervisor is involved, or is otherwise uncomfortable reporting in this manner, they must immediately notify the Internal Audit Department.

    Supervisors to whom such reports are made must review them, and if they have merit, report them to the next level of management or to the Internal Audit Department.

For further information, refer to the Audit and Advisory Services website or contact the department.