Pittsburg State University
Fraudulent or Dishonest Conduct (Misconduct) Policy and Procedures
PURPOSE
To establish: (1) university policy regarding fraudulent or dishonest conduct of university employees,
(2) management's duties and responsibilities, and (3) procedural steps necessary to ensure adequate
evidence is gathered and reported so as to base/support disciplinary action or dismissal.
AUTHORITATIVE REFERENCES
None
GENERAL INFORMATION
I. The policy and procedures established will inform all levels of University management of their duties and
responsibilities to:
A. Cooperate and advance efforts to achieve compliance with policies, plans, procedures, laws and
regulations in place.
B. Establish and maintain proper internal controls to provide for the security and accountability of
University resources.
C. Be aware of the risks and exposures inherent in their area of responsibility.
D. Be aware of the symptoms of fraudulent or other wrongful acts.
E. Respond to all allegations or symptoms of such acts.
II. The policy and procedures established will inform all levels of University management of the duties and
responsibilities of the Internal Auditor, University Police, and University Administration.
DEFINITIONS
Fraudulent or Dishonest Conduct
This generally involves a willful or deliberate act, or failure to act, with the intention of obtaining an unauthorized benefit for the individual or for another.
Examples of such conduct include, but are not limited to:
1. Forgery or alteration of documents.
2. Unauthorized alteration or manipulation of computer files.
3. Fraudulent financial reporting.
4. Pursuit of a benefit or advantage.
5. Misappropriation or misuse of University resources, such as funds, supplies, or other assets.
6. Improprieties in handling or reporting of financial transactions.
7. Authorizing or receiving compensation for goods not received or services not performed.
8. Authorizing or receiving compensation for hours not worked.
Baseless Allegations
Allegations made with reckless disregard for their truth or falsity.
PROCEDURES
I. If fraudulent or dishonest conduct is suspected or detected by management, supervisors, or support staff,
they must contact the Internal Auditor. Failure to report misconduct within the scope of this policy may
result in adverse personnel action, up to and including dismissal.
A. Reasonable care should be taken in dealing with suspected misconduct to avoid:
1. Baseless accusations and unnecessary or unwarranted damage to reputation.
2. Premature notice to persons suspected of misconduct and/or disclosure of suspected
misconduct to others not involved with the investigation.
3. Violations of legally protected rights.
B. Accordingly:
1. Do not contact the person suspected to further investigate the matter or demand restitution.
2. Do not discuss the case with anyone other than the Internal Auditor or with those
University officials and law enforcement the Internal Auditor is consulting with
to perform the investigation.
3. Direct all inquires from any attorney retained by the suspected individual to the Internal Auditor.
The Internal Auditor will direct the attorney to the appropriate University official and/or University
Legal Counsel.
4. Direct all inquires from the media to the Internal Auditor or the spokesperson designated
by the President. The Internal Auditor will direct the inquiry to the appropriate University official.
II. The Internal Auditor will notify the President and appropriate University officials and either conduct
or direct an investigation of the perceived violation in consultation with the University officials. In situations
involving possible violations of criminal law, the investigation will be in cooperation with the Director of
University Police and Parking Services or his/her designee. Violations of criminal law may also be subject to
prosecution pursuant to the applicable State or Federal jurisdiction. To the extent possible, confidentiality
concerning the allegation and the information will be maintained. The Internal Auditor may request
assistance from the employing division head and/or staff, University Police, University Attorney, Director of
Budget and Human Resource Services, Vice President for Administration and Campus Life, and/or other
University officials as deemed necessary.
The following steps will be initiated by the Internal Auditor after notification of alleged misconduct:
1. Gather preliminary facts to determine if the alleged misconduct warrants further investigation.
The preliminary fact gathering stage will conclude with a preliminary report which will be provided,
through the usual chain of authority, to the President and will include a preliminary conclusion
(i.e., to commence an audit or further investigation, or the situation does not warrant further
review, in the auditor's opinion, based upon the facts gathered.)
2. Perform an audit and/or investigation in an attempt to gather complete information.
3. Report the results of the audit/investigation to the University President through the usual chain
of authority and reporting procedure. Dissemination of the audit report will be made under the
direction of the President, on a need to know basis.
III. If and when it is established that conduct in violation of this policy occurred, the appropriate University
official will initiate disciplinary action in a manner consistent with applicable University policy and State law.
The employee will be advised of the charges and given an explanation of the nature of the evidence upon
which the University relies, along with an opportunity for the employee to present his or her side of the story
and any explanation the employee may care to make.
CONTACT SOURCES
Internal Auditor, 235-6167
Director of University Police and Parking Services, 235-4624
UNIVERSITY POLICY
The University will investigate any possible fraudulent or dishonest use or misuse of University resources or property by faculty, staff, or students of which it receives notice through customary audit procedures or pursuant to this policy. Any member of the University community found to have engaged in fraudulent or dishonest conduct is subject to disciplinary action by the University, up to and including dismissal or expulsion and prosecution when warranted.
EFFECTIVE DATE: February 25, 1997
REVISED DATE: December 7, 2009