Reporting Line for Fraud & Fiscal Abuse
Kent State University has responsibility for the stewardship of University resources and the public and private support that enables it to pursue its mission. It is, therefore, committed to the highest standards of fiscal responsibility to establish an environment that assures institutional assets are properly accounted for and safeguarded from loss, abuse or misuse. Policy #3342-7-02.9, " Administrative policy for reporting and investigating fraud and fiscal abuse" has been established to communicate the methods for members of the University community to report actual or suspected fraud or fiscal abuse and the process to be followed for investigating a report. It is also intended to protect individuals who engage in good faith disclosure of a suspected violation.
Fraud is defined as an intentional or deliberate act depriving the University or an individual of something of value or gaining an unfair personal benefit by using deception, false suggestions, suppression of truth, or other unfair means which are believed and relied upon.
Fiscal Abuse is defined as unallowable practices that cause unnecessary loss of institutional assets. Fiscal abuse is similar to fraud in that typically unfair personal benefit is gained. Examples of fiscal abuse are improper handling or reporting of financial transactions, and the inappropriate use of university benefits, e.g., authorizing or receiving compensation for hours not worked.
If you encounter a situation in the workplace that you believe is in violation of this policy, we encourage you to discuss the issue with your supervisor, the head of your department, or another appropriate University official. If this is not a viable option or if you believe your concerns have not been addressed after reporting them, reports may be communicated to The Office of Internal Audit at 330-672-2341.
The University is committed to addressing fraud and fiscal abuse issues brought to our attention in a prompt, fair and sensitive manner. Reporting actual or suspected fraud or fiscal abuse directly to the Office of Internal Audit enables the audit staff to gather the evidence necessary to validate a claim and to take a timely action to identify the nature of the fraud or fiscal abuse. It is also possible then to recommend measures to improve the situation and prevent it from recurring.
The Kent State University Reporting Line has been established to provide an additional mechanism to communicate fraud and fiscal abuse concerns. The Reporting Line service is provided through Global Compliance, an independent company, that will protect caller anonymity, if requested, to the extent feasible consistent with University policies and applicable federal, state, and local laws. It is available to all employees and can be accessed toll free, 24 hours a day, 365 days a year at:
The following categories of concerns cannot be reported through the KSU Reporting Line:
- Academic matters involving faculty and/or students should be reported to the Dean or Chairperson of the involved.
- Non-academic student conduct matters should be reported to the Office of Student Ombuds at 330-672-9494.
- Wasteful spending of University funds or using resources for goods or services in excess of actual need represents poor management of funds should be reported to your supervisor, head of your department, or another appropriate University official.