REPORTING OF THEFT, FRAUD, SHORTAGES, OR IRREGULARITIES
Last Update: 7/1/90
Theft, fraud, shortages of funds or cash receipts, conflicts of interest, abuse of assets or property, or violations of laws and regulations should be reported to the Internal Auditing Department (864-656-2387). Concerns about internal controls, auditing, or accounting processes should also be reported. This responsibility extends to the operations of related organizations of the University as well.
All levels of Administration are responsible for ensuring that Internal Auditing is apprised of these types of situations as quickly as possible so that appropriate and timely actions can be taken. Cases involving shortages of cash receipts or funds must be reported immediately to the Department Head. Upon verification of a loss, the Department Head must immediately notify his or her supervisor and Internal Auditing. This does not apply to cash shortages in cash register receipts of $50 or less per day unless a consistent pattern exists.
In instances where criminal activity is indicated, Internal Auditing will automatically refer the matter to the University Police Department for investigation. Internal Auditing will then assist the police in the investigation as needed. The Police Department will coordinate investigative activities with appropriate jurisdictions of law enforcement and will ensure that cases are referred to the proper prosecutorial authorities. Internal Auditing will not make judgment calls about whether to refer allegations of criminal behavior to law enforcement. The Solicitor's Office is responsible for making the final determination concerning the disposition of all referrals.
When appropriate, Internal Auditing will issue a report with comments/recommendations concerning corrective measures that need to be taken and improvements that will mitigate future occurrences. Internal Auditing will also notify the Office of Risk Management of potential losses and provide that office with final loss/restitution amounts.
A Fraud and Compliance Hot Line is available when circumstances warrant anonymity (864-656-0741 or toll-free 1-877-503-7283).
Matters relating to personnel issues should be directed to the Office of Human Resources (864-656-3357) or the Office of Access and Equity (864-656-3181).
Call the University Police Department (864-656-2222) to report the loss or theft of equipment and supplies, vandalism, and loss of cash funds resulting from robbery or breaking and entering.
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