OLPM

BOT.III  Administrative Policies
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.III.K.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)

K. Fraud

1.   Standard of Conduct

1.1   The University System of New Hampshire and its Board of Trustees and executive leadership are committed to the highest standards of ethical and professional conduct.

1.2   Every person working on behalf of USNH – including faculty, staff, student employees, and volunteers – has a basic responsibility to safeguard and preserve the assets and resources of USNH and its component institutions and to conduct work duties in an ethical and professional manner.

1.3   This basic responsibility includes the following components:

1.3.1   The use of any USNH equipment, supplies, or facilities for any unlawful or improper purpose is prohibited.

1.3.2   The assignment of any employee or volunteer for any personal, unlawful, or improper purpose is prohibited.

1.3.3   Managers shall ensure that reasonable and appropriate controls for the prevention, detection and punishment of fraud are in place and enforced in the offices and departments for which they are responsible.

1.3.4   All revenues and expenditures shall be recorded and accounted for in the USNH financial accounting system in accordance with (a) procedures established by the Controller and (b) the relevant standards of professional practice.

1.3.5   No intentionally false or artificial entries shall be made into any official USNH records or documentation, including, but not limited to, entries into the financial accounting system, the human resources information system, and the student information system.

1.3.6   All personal employment information and credentials shall be presented without misrepresentation.

1.3.7   All forms, such as leave forms and benefit information, and other paperwork shall be completed in a true and accurate manner to the best of the completer's knowledge and ability.

1.3.8   Conduct of non-USNH business, professional, and all other personal affairs should be done in such a manner that it is not misconstrued as to being work on behalf of USNH (see, Conflict of Interest Policy, USY V.D.7).

 

2.   Reporting of Fraud

2.1   USNH's ability to maintain the highest standards of ethical and professional conduct depends in large part on the willingness of each individual to report potential, perceived, or suspected instances of internal or external fraud.

2.2   USNH employees and volunteers are encouraged to make such reports to their immediate supervisor but may also report to more senior management, the Director of Internal Audit Office, the Controller, the General Counsel, or to an anonymous USNH–designated hot line. Any person who receives a report shall in turn inform the Director of Internal Audit. Retaliation against anyone reporting fraud is strictly prohibited.

2.3   Reports shall be treated confidentially to the extent permitted by law and consistent with the best interests of USNH.

2.4   All employees and volunteers shall cooperate fully in the investigation of any alleged misconduct, including fraud.

2.5   The Director of Internal Audit shall report annually to the Vice Chancellor and Treasurer, the Chancellor and the Board of Trustees Audit Committee on the reports, investigations, and findings of fraud occurring during the preceding year.

 


This page last updated November 16, 2012. For information on the adoption and effective dates of policies please see explanation on the OLPM Main Menu.



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