Accounting and Auditing Matters
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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)
Donor Stewardship
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Mishandling of donor funds directed to the university, including funds that may not have been used in accordance with the donor's intentions and wishes.
Falsification of Contracts, Reports, or Records
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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, invoices and purchase orders).
Financial Aid Misconduct
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Improper inducement of benefits or financial aid.
Fraud
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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
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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 Gift Giving or Receiving of Gifts
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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 individual's 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, or other similar items, to affect a business decision.
Improper Supplier or Contractor Activity
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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.
Other Financial Matters
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Other matters of concern not specifically outlined above.
Research Grant Misconduct or Misappropriation of Funds
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Unallowable or questionable expenditures or cost transfers to government grants, contracts or other agreements.
Theft/Embezzlement
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The act of stealing; taking and removing property or assets with intent to deprive the rightful owner of it. (Examples include: misappropriation of funds or cash, taking university assets)
Waste, Abuse or Misuse of University Resources
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Improper or unauthorized use of this university's resources and technologies for personal gain.