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Stevens Institute of Technology
Financial Matters
Accounting and Auditing Matters The unethical recording of business and financial transactions associated with generally accepted accounting practices. Examples include misstatement of revenues, expenses or other amounts, and wrongful transactions.
Donor Stewardship Mishandling of donor funds, including funds that may not have been used in accordance with the donor's stated directions.
Falsification of Contracts, Reports or Records Falsification of records by altering, falsifying, or forging all or any part of a document, contract or record for the purpose of gaining an advantage, or misrepresenting the document, contract or record.
Fraud The intentional misrepresentation or concealment of information in order to deceive, mislead, or acquire something of value. Examples include: improper use of business time, billing for services not rendered, and intentionally reporting research results inaccurately.
Healthcare: Fraud, Waste & Abuse or Billing Concerns Improper or unauthorized use of the institution's funds or resources.
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. These items include anything monetary (cash, checks, money orders, gift cards or certificates, etc.) as well as products and services.
Improper Supplier or Contractor Activity Supplier or contractor activity in violation of policies, procedures or applicable laws.
Theft / Embezzlement The act of stealing or taking and removing of property with intent to deprive the rightful owner of it. Examples include: misapplication of funds and mishandling of cash, and removal of institutional property or other assets.
Other Financial Matters Other matters of concern not specifically outlined above.