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SFA - 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)
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.
Improper Disclosure of Financial Records Careless, unlawful or fraudulent conduct in recording, preparing, reporting, or disclosing confidential financial information.
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, vouchers, gift certificates, loans, products or services.
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 benefit.
Falsification of Time, Travel, or other Financial Reports or Records Falsification of time, travel or other financial reports or records consists of altering, fabricating, falsifying, or forging all or any part for the purpose of gaining an advantage, or misrepresenting the value.
Waste, Abuse or Misuse of University Resources Improper or unauthorized use of University resources and technologies.
Other Other potential violations not categorized in the above types.