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 the Controller’s
Office.
Controller
Georgia Southern University
P.O. Box 8014
Statesboro, GA 30459
(912) 478-5224
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:
- If a legal issue is involved, the Offices of Legal
Affairs and Business and Finance will jointly determine the next action
to be taken.
- If a legal issue is not involved but internal action
is needed, the responsible Vice President, in consultation with the
appropriate University officials, will have responsibility for taking
appropriate actions deemed necessary to minimize the likelihood of a recurrence.
The Office of Business and Finance will be available to assist and
advise.