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Miami University - Financial
	Falsification of Contracts, Reports or Records	Falsification of records consists of altering, falsifying, or forging all or any part of a document, contract or record for the purpose of gaining an advantage, or misrepresenting the value of the document, contract or record. Failure to complete and post or file data and reports required by law to governmental agencies.
	Fraud	The intentional misrepresentation or concealment of information in order to deceive, mislead, or acquire something of value. A fraud is an intentional deception perpetrated to secure an unfair gain. (Examples include: Violation of Policy, Sabotage)
	Improper Disclosure of Financial Records	Careless, unlawful or fraudulent conduct in recording, preparing, reporting, disclosing of either the value or the content of a contract, report, statement, document, record, or electronic file.
	Mishandling of Donor Funds	Mishandling of donor funds directed to the institution, including funds that may not have been used in accordance with the donor’s intentions and wishes.
	Theft	The act of stealing; specifically: the felonious taking and removing of personal property with intent to deprive the rightful owner of it. To appropriate (as property entrusted to one's care) fraudulently to one's own use (Examples include: bookkeeping errors, misapplication of funds, and mishandling of cash)
	Waste, Abuse or Misuse of University Resources	Improper or unauthorized use of this institution's resources and technologies for personal gain.