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