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University of North Carolina-Chapel Hill
Accounting and Financial
	Accounting and Auditing Matters	The unethical systematic recording and analysis of the business and financial transactions associated with generally accepted accounting practices. (Examples include: misstatement of revenues, misstatement of expenses, misstatement of assets, misapplications of GAAP principles, wrongful transactions)
	Conflict of Interest	A situation in which a person or an immediate family member has a financial interest or non-financial interest or relationships that may compromise, have the potential to compromise, or have the appearance to compromise the behavior or the conduct of the person's duties at the University, including the person's influence on decisions that the University may make.  Such decisions can include purchasing, contracts, donations or any aspect of their University duties. A conflict of interest may be actual, potential, or in appearance.
	Donor Stewardship	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.
	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/Misappropriation	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: requesting reimbursement for fictitious expenses or for personal items, altering receipts, taking money or property that belongs to the University, using a PCard to purchase personal items, etc.)
	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.
	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 individual's family or friends; items given, received or solicited during or in connection with contract negotiations; the acceptance of cash, checks, money order, vouchers, gift certificates, loans, products or services.
	Improper Reimbursement	Reimbursement of expenses that did not occur or that have been misstated to a larger amount; reimbursement of expenses that are not allowed under State or University policy. (Examples include: representing a personal trip as work-related and claiming reimbursement for costs of the trip, claiming reimbursement for costs of personal days added to a work-related trip, etc. Also, creating a fictitious receipt, altering a receipt to a higher amount, or claiming reimbursement for items bought for personal use.
	Improper Supplier or Contractor Activity	Supplier or contractor activity in violation of institution's policies and procedures; improper supplier or contractor selection based on personal gain, improper negotiation or diversion of contract awards.
	Theft / Embezzlement	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: improper reimbursement, fraud, reimbursement, misapplication of funds, and mishandling of cash)
	Waste, Abuse or Misuse of Institution Resources	Improper or unauthorized use of this institution's resources and technologies for personal gain or that causes a loss to the University.
	Other Financial Matters	Other matters of concern not specifically outlined above.