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Duquesne - Financial Matters
Accounting and Auditing Matters Deliberate violations of generally accepted accounting principles in the recording or reporting of accounting and financial transactions. (Examples include: misstatement of revenues, expenses or assets, wrongful transactions, and serious internal control weaknesses).
Falsification of Contracts, Reports or Records Consists of altering, fabricating, falsifying, or forging all or part of any document, contract or record for the purpose of gaining an advantage, or misrepresenting the value of the document, contract or record. (Examples include: financial aid documents, vendor contracts, invoices and purchase orders).
Fraud The intentional misrepresentation or concealment of information in order to deceive, mislead, or acquire something of value. Fraud is an intentional deception perpetrated to secure an unfair gain.
Improper Giving or Receiving of Gifts The giving, receiving or solicitation of items which could be reasonably interpreted as an effort to influence a business relationship or decision; items given, received or solicited for the benefit of an individual or an individualís family or friends; items given, received or solicited during or in connection with contract negotiations; the acceptance of cash, checks, money orders, products and services, or other similar items, to affect a business decision.
Theft / Embezzlement The act of stealing; taking and removing property or assets with the intent to deprive the rightful owner of it. (Examples include: misappropriation of cash, taking University assets).
Waste, Abuse or Misuse of University Resources Improper or unauthorized use of University resources for personal gain.
Donor Stewardship Mishandling of donor funds directed to the University, including funds that may not have been used in accordance with the donorís intentions and wishes.
Other Other matters of concern not specifically outlined above.