REPORT CONCERNS


Internal Audit Services has the responsibility for reviewing complaints and allegations of a fiscal or compliance nature. This includes allegations made regarding compliance with Utah Code and University Policy.

We perform this function through an investigative process designed to address the complaint and to provide guidance on internal control issues which may result from the investigation.

For additional information about the investigative process, please see the section at the bottom of the page, below the "Report Concerns Form".

Report Concerns Form

Financial
Examples include: accounting processes, contracts, fraud, improper gifts, theft, embezzlement, waste or misuse of resources, etc.

Safety
Examples include: environmental, non-compliance with OSHA, vandalism, unsafe working conditions, etc.

Research
Examples include: conflict of interest, data privacy, falsification of contracts or reports, fraud, inappropriate use of intellectual property, questionable or unallowable expenditures on a research grant, etc.

Academic
Examples include: academic misconduct, plagiarism, cheating, conflict of interest, misrepresenting credentials, misreporting or unauthorized changes to student grades, etc.

Human Resources
Examples include: discrimination, time abuse, falsifying records, offensive or inappropriate communication, sexual harassment, threats or violence, etc.

Information Systems
Examples include: breach of confidentiality, data privacy, copyright violations, software piracy, improper use of intellectual property, sharing passwords/logins, insecure storage of sensitive data, etc.

Athletics
Examples include: fraudulent activities, gambling, improper gifts, misuse of assets, recruiting misconduct, scholarship or financial aid misconduct, substance and/or steroid use, etc.

Other
Any concern, which does not fall under one of the above-referenced categories.



Please provide detailed information regarding your concerns:
 

Receipt of Complaint

There is no specific venue or format for how complaints/concerns must be communicated, but there is a basic need/expectation that the information provided will establish sufficient predication for review.

Complaints/concerns are received from a variety of sources and venues:

  • Direct from the complainant as a specific communication (in person, through letter/email or phone call or established hotlines).
  • Referral from colleges and University offices.
  • Audits or other Internal Audit Services engagements.
  • Through the news media.

Reporting Concerns

Any dishonest or improper act by an employee, i.e., violates the law, wastes money or endangers public health or safety, is of great concern to the University. All employees are encouraged to report suspected improprieties to their supervisor or directly to a higher level if the supervisor is involved. If you are aware that a crime has been committed, you should report it immediately to University Police.

What does Internal Audit Services investigate?

Internal Audit Services reviews and evaluates reports of suspected dishonest or fraudulent activities to determine if the report should be referred for further review and/or investigation. These reviews and investigations may be performed by or under the direction of General Counsel, University Police, the Federal Compliance Manager, Human Resources and the Office of Affirmative Action and Equal Opportunity.

What should be reported?

Dishonest or fraudulent activities include:

  • Forgery or alteration of documents (checks, promissory notes, time and attendance records, independent contractor agreements, purchase orders, etc.)
  • Misrepresentation of information on documents
  • Misuse, mismanagement, or misappropriation of funds, supplies or any other asset (including equipment)
  • Improprieties in the handling or reporting of money transactions
  • Authorizing or receiving payments for goods not received or services not performed
  • Authorizing or receiving payments for hours not worked
  • Theft of University property
  • Personal use of University credit cards, materials or assets
  • Falsification of documents or reports
  • Any apparent violation of Federal, State or local laws
  • Any similar or related activity

Note: Internal Audit Services is not a law enforcement agency. Any situation where an employee is aware a crime has been committed should be immediately report the incident to University Police.

Is the reporting party's name confidential?

The University is committed to protect employees who, in good faith, report suspected improprieties or illegal activities. It is unlawful in Utah to discharge, threaten or otherwise bring a personal action against an employee who reports a violation of law or waste of public funds, property or labor; unless the employee knows the report is malicious, false or frivolous.

Employees are encouraged to report suspected improprieties "on the record". However, Internal Audit Services is authorized to receive relevant information on a confidential basis. In such cases, the University will try to prevent disclosure of the identity of an employee, who reports alleged misconduct. However, often the identity of an employee may become obvious to others due to the nature of the information. Depending on the specifics of the allegation, the employee's identity may be disclosed:

  • To any law enforcement agency investigating the matter
  • To University employees assigned to investigate the matter
  • To University administrators to the extent necessary to conduct an investigation (on a need to know basis)
  • If required pursuant to a subpoena or by law
  • If necessary to defend a grievance by an employee
  • If required by due process in connection with disciplinary action against the accused person

How do I report?

Internal Audit Services' staff is available 8:00 a.m. to 5:00 p.m. Our contact information is as follows:

  • Location: Old Main, room 63

  • Hotline: (435) 755-7118. If calling after hours, please leave a voice mail and we will return your call.
  • Phone: (435) 797-1084
  • Fax: (435) 797-1700
  • Mail: Internal Audit Services, Utah State University, 1430 Old Main Hill, Logan, UT 84322-1430
  • Report Concerns Online Form (above)

Overview of Investigation Process

Preliminary

The first step is generally preliminary fact-finding to determine if the complaint presents the predication needed for an investigative review. If the complaint may be more appropriately addressed by another area such as Human Resources for personnel issues, Student Services for student issues, Office of Affirmative Action/Equal Opportunity for affirmative action issues, USU Police Department for criminal issues, University Counsel for legal issues, it is referred to the appropriate area.

After the preliminary review, assistance may be requested from the unit head, the University's general counsel or the University police department.

For each investigation, assigned Internal Audit Services' personnel must document their independence from the issues presented.

Fact-Finding

Fact-finding and evidence-gathering procedures should be as objective as possible.

Employee interviews are conducted as necessary.

Evidence gathered should be from sources independent of the unit or subject employee when possible.

Reporting at the Conclusion

A report is issued to appropriate management and if necessary to prosecuting officials.