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Rice University - 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. (Examples include: Violation of Policy, Sabotage)
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 order, vouchers, gift certificates, loans, products or services.
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.
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