These Guidelines have been established to help protect the assets and other
interests of Michigan State University. The Guidelines are intended
to help employees recognize fiscal misconduct, encourage employees to
report known or suspected fiscal misconduct, and provide a coordinated
approach for review and resolution of possible fiscal misconduct situations.
Fiscal misconduct means a deliberate act or failure to act regarding a
fiscal matter, contrary to law, rule, or University policy, with the
intent to obtain an unauthorized benefit, which results in loss or
other damage to the University. Fiscal misconduct includes, but
is not limited to:
- Embezzlement, theft, or misappropriation of University funds,
goods, property (including intellectual property), services, or
- Authorizing or receiving compensation for goods not received or
services not performed, receiving compensation for hours not worked,
receiving reimbursement for expenses not incurred or reimbursement
for expenses not incurred for University purposes
- Fraud, forgery, or unauthorized alteration of financial documents
- Improper handling or reporting of financial transactions
Questions about possible fiscal misconduct should be directed to the Director
of Internal Audit (517-355-5036).
All administrators, faculty members, support staff, and other
employees should promptly report any known or suspected fiscal
misconduct by contacting the Director of Internal Audit
Hotline or by phone (517-355-5036).
The University has also established a toll-free confidential
hotline (1-800-763-0764) and web
reporting system that can be used to anonymously report known or suspected misconduct (see
following pages for "Frequently Asked Questions"
regarding the confidential Hotline and Web Reporting System).
The University prohibits retaliation against an employee who makes
a report, in good faith, of known or suspected fiscal misconduct.
Any employee who makes a false allegation of fiscal
misconduct with the intent to disrupt University business or to
cause harm to another individual may be subject to disciplinary action.
All employees are required to cooperate fully with those performing an
investigation into possible fiscal misconduct. An employee who
suspects fiscal misconduct should not attempt to conduct an investigation
on his or her own.
The University may take disciplinary action, pursuant to existing University
policies and collective bargaining agreements, against any employee who
commits fiscal misconduct. Criminal charges may also be brought against a
University employee who commits certain acts of fiscal misconduct.