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Villanova University
Accounting/Finance Policy/Standards Non-compliance, Fraud, Theft
Accounting and Auditing Matters The unethical recording and/or analysis of business or financial transactions associated with generally accepted accounting practices (e.g., misstatement of revenues, expenses, and/or assets, misapplications of GAAP principles, wrongful transactions).
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 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 Intentional misrepresentation or concealment of information in order to deceive, mislead, or acquire something of value.
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 Giving, receiving, or solicitation gifts or items which could be reasonably interpreted as an effort to influence a business relationship or decision or which may benefit an individual or their family or friends.
Improper Supplier or Contractor Activity Supplier or contractor activity in violation of the University'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. Taking/removing of money/funds or property with intent to deprive the rightful owner of it.
Waste, Abuse or Misuse of Institution Resources Improper or unauthorized use of University resources and/or technologies for personal gain.
Other Financial Policy or Regulatory Matters Any violation or behavior not in keeping with Financial Affairs policies/processes, or financial regulatory/legal requirements.