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University of Vermont
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).
Accounting and Financial - Conflict of Interest A situation in which a person or a family member has a financial interest or non financial interest that may compromise, or provide the incentive to compromise, the behavior in the conduct of the person's duties at the institution, the person's influence on decisions that the institution may make, or the person's influence over his or her associates outside the institution. A conflict of interest may be real, potential or apparent.
Accounting and Financial - Data Privacy Refers to the technical, contractual, administrative and physical steps taken by the institution to protect against unauthorized access to and disclosure of personally identifiable data of students, faculty and other third parties that we possess. Includes the theft of, and intentional or inadvertent loss of such data.
Confidentiality University personnel must maintain the confidentiality of information†entrusted to them by the University and its students, alumni, employees or others with†whom the institution has a business or fiduciary relationship, except when disclosure is†authorized or legally mandated. This confidentiality principle applies both to information†designated as such under applicable law, and non-public University information that†might be useful to competitors or harmful to the University if disclosed.†
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, fabricating, 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. (Examples include: Financial Aid documents, Vendor Contracts)
Fraud Any act that involves theft, fraud, embezzlement or misappropriation of the property of University or any of its employees or suppliers, is prohibited.
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 University personnel may not directly or indirectly give, offer, ask for, or accept for personal use, any gift or gratuity, in cash or in kind, from any current or potential vendor, or a regulatory authority, in connection with a business or comparable relationship between the University and the other party. This rule does not prohibit†courtesy exchanges of gifts of equal and nominal value (such value not to exceed $50†annually from one source) as dictated by the cultural customs of foreign visitors or when†UVM personnel visit foreign countries.
Improper Supplier or Contractor Activity Supplier or contractor activity in violation of institutionís policies and procedures; improper supplier or contractor selection based on personal gain, improper negotiation or diversion of contract awards.
Waste, Abuse or Misuse of Institution Resources Improper or unauthorized use of this institution's resources and technologies for personal gain.
Accounting and Financial - Other Refers to any situation that does not fit any of the previously defined issues