Reporting Fraud, Waste & Abuse

fraud FRAUD: The intentional perversion of truth in order to induce another to part with something of value or to surrender a legal right; an act of deceiving or misrepresenting. Merriam-Webster

欺诈活动包括但不限于:

  1. Misapplication, destruction, removal or concealment of property, or conflicts of interest;
  2. Forgery or alteration of checks, drafts, promissory notes, and securities;
  3. Forgery or alteration of employee benefit or salary related items such as timecards, billings, claims, surrenders, assignments, changes in beneficiary, etc.;
  4. 雇员伪造或涂改, 与学生有关的项目，如成绩, transcripts, loans, fee or tuition documents, etc.;
  5. 盗窃资金、证券、物资或者其他资产;
  6. 非法或欺诈性处理或报告金钱交易;
  7. 接受或索取任何礼物, favor, or service that might reasonably tend to influence the employee in the discharge of his/her official duties (conflict of interest);
  8. Destruction or disappearance of records, furniture, fixtures, or equipment where theft is suspected;
  9. 违反或未经联邦、州或地方法律授权的行为;
  10. Bribery/rebate/kick-backs;
  11. 批准或收取未工作时间的报酬;
  12. Authorizing or receiving payment for goods not received or services not performed.

WHAT IF I SUSPECT FRAUD?

fraud 2Legal ramifications for the Auditor and the University dictate strictly confidential treatment of information obtained in connection with fraud, misuse, 或者违法行为调查. The University Policy on Employee Fraud states that the employee should report suspected incidences to his/her superior (or the next higher level if the supervisor may be involved), 或内部审计和鉴证处. You may also contact one of the following persons to report any suspected improprieties:

Texas Southern University
Office of Internal Audit & Assurance
Mrs.Charla Parker-Thompson, Chief Audit Executive; 713.313.7415
Mr. Keith Beckford, Fraud Manager; 713.313.7419
总法律顾问办公室.313.7950
Department of Public Safety; 713.313.7000(emergency)
713.313.7001(non-emergency)



道德与国家审计员热线
电话:8665883344或点击举报 State Auditor’s Office Fraud Hotline, Call 18008928348 or Click to Report


大学举报政策

德州南方大学操作手册第三十一节, Whistle Blowing Policy, 根据政府法典第554章, 举报违法行为的保护措施, states that the University may not suspend or terminate the employment of, 或者歧视, a staff member who reports a violation of the law to the appropriate law enforcement authority if the employee’s report is made in Good Faith. 法律补救措施可用于解决任何形式的报复.

CONFIDENTIALITY

Great care must be taken in the investigation of suspected improprieties or irregularities so as to avoid incorrect accusations or alerting suspected individuals that an audit is underway and also to avoid making statements which could provide a basis for a suit for false accusation or other offences. 因此，呈报人士应:
A. Not contact the suspected individual to determine facts or demand restitution;
B. Not discuss any facts, 与案件有关的任何人的怀疑或指控, unless specifically directed to do so by the Offices of Internal Audit and Fraud, University Police, 或者总法律顾问办公室.
所有询问都来自嫌疑犯, their representatives, 或其律师应直接联系总法律顾问办公室. Proper response to such an inquiry should be:"I'm not at liberty to discuss this matter". 在任何情况下都不能提到"你做了什么", "the crime", "the fraud", "the forgery", "the misappropriation", etc.
To the extent permitted by the applicable provisions of the Texas Public Information Act, Texas Government Code, Chapter 552, confidentiality of those reporting dishonest or fraudulent activities will be maintained. However, confidentiality cannot be maintained if that individual is required to serve as a witness in legal proceedings.

INVESTIGATIONS

内部审计办公室 & Assurance will determine the validity of allegation by completing the following steps:
A. Notify the employee that the information obtained may be discussed with the President and/or Board of Regents prior to conducting detail discussions with University employees.
B. Inform the employee that the source of the information provided is strictly confidential except for possible disclosure to the aforementioned parties.
C. When appropriate, immediate action will be taken to secure and protect all pertinent documentation from destruction or alteration.
D. Discuss findings with management and appropriate administrators for action.
所有文件的复制, evidence and reports shall be performed within the secured work area of the Offices of Internal Audit and Fraud, General Counsel, or University Police. The Internal Audit Office will keep its work papers secure and limit access to only those individuals designated by the Director of Internal Audit and Fraud. No written communications will be issued by the Internal Audit and Fraud Department until the investigation is complete.

MANAGEMENT’S ROLE

Management is responsible for establishing and maintaining a system of internal control that provides reasonable assurance that improprieties are prevented and detected. Each Manager should be familiar with the types of improprieties that might occur in his/her area and be alert for any indication that such fraud or dishonest or improper activities are or were in existence.

大学警察局

In order to avoid the use of investigatory techniques that might prevent evidence from being used in a criminal prosecution, University Police will coordinate the criminal investigation once probable criminal activity has been detected. 内部审计办公室 and Fraud shall assist the University Police in investigations of suspected theft, misappropriation and other fiscal irregularities that require accounting and auditing knowledge of system records.

内部审计未调查的行为

Alleged illegal acts that will not be investigated by the Office of Internal Audit and Fraud include suspected incidences of substance abuse and sexual harassment. Knowledge of such incidences will be referred to the Office of General Counsel for disposition.