Office of Audit and Advisory Services
|
Fiscal Misconduct Policy Purpose Georgia Southern University is committed to maintaining the highest professional standards in its administrative operations, promoting ethical practices among its faculty and staff, and ensuring a level of accountability appropriate for a public institution. This policy and related procedures for the reporting, investigation, and resolution of fiscal irregularities are established as an integral part of the University’s efforts to ensure that faculty and staff conduct themselves in accordance with high ethical standards and that university performance with respect to these matters is consistently applied. Definition This policy applies to administrators, faculty and staff who know or suspect that other employees are engaged in theft, embezzlement, fiscal misconduct, or violation of University financial policies. Fiscal irregularities are violations of law and/or Board of Regents or University financial policies and procedures. Policy Fiscal irregularities and related misconduct will not be tolerated. Employees found to have participated in fraudulent fiscal acts and/or gross misconduct will be subject to disciplinary action, up to and including termination, pursuant to personnel policies and rules, or subject to criminal prosecution if in violation of Georgia or federal laws. Responsibilities-Administrators Administrators and all levels of management are responsible for preventing and detecting instances of fiscal misconduct. In addition, administrators are expected to recognize risks and exposures inherent in their area of responsibility and to be aware of indications of fiscal fraud and related misconduct. In order to establish and maintain proper internal controls that provide security and accountability for the resources, administrators should ensure that they and their staff receive adequate fiscal management training for their level of responsibility. Reporting Suspected Fiscal Misconduct What Should You Do If You Suspect Fiscal Misconduct DO NOT confront the suspect! DO NOT investigate the case yourself! Management and staff should not confront the individual under suspicion or initiate in depth investigations on their own, as such actions could compromise any ensuing investigation. However, a preliminary investigation may be performed to evaluate the circumstances and identify any unmerited or frivolous claims. University policy dictates that all employees are to cooperate fully with those performing an investigation pursuant to this policy. Suspected instances of fiscal misconduct may be anonymously reported on this website under the “Ethics and Reporting Hotline” to report an issue. Administrators, faculty and staff who know or suspect that other employees are engaged in theft, fraud, embezzlement, fiscal misconduct or violation of University financial policies have a responsibility to first report it to their supervisor and then to Finance and Business Services. Controller Investigative Procedures When a suspected fiscal irregularity is reported to the Controller’s Office, the Vice President for Business and Finance and the responsible Vice President will be advised. For informational purposes, Human Resources, Audit and Advisory Services, Public Safety, and Legal Affairs should also be apprised. In those instances where an investigation is deemed necessary, either by Public Safety and/or Audit and Advisory Services, the responsible Vice President will be advised of the audit or investigation. While the investigation is pending, it will be the responsibility of the responsible administrators, after consultation with the appropriate University officials (Human Resources, Office of Legal Affairs, and/or others as deemed necessary), to determine if it is necessary to take immediate personnel and administrative action to protect University faculty, staff, students, and property. Final Resolution Once the audit or investigation is complete and circumstances surrounding the irregularity or impropriety have been determined, responsibility shall be assigned for taking appropriate personnel and operating actions to minimize the likelihood of recurrence. Results of the audit or investigation should be distributed to the Controller, Vice President for Business and Finance, and responsible Vice President. The Office of Business and Finance will initiate one of the following steps:
APPROVED BY THE PRESIDENT’S CABINET 9/23/04 ========================================================================
|
Last updated: 3/26/2014