The University of Memphis

Reporting Fraud, Waste, or Abuse of University Resources

POLICIES

Obtaining money or some other personal benefit by deliberate deception to the detriment of another party or organization.  Fraud may include, but is not limited to, the following:

• Theft or misappropriation of funds, supplies, property, or other resources.
• Forgery or alteration of documents (whether financial, operational or academic).
• Unauthorized alteration or manipulation of computer files.
• Falsification of reports to management or external agencies.
• Pursuit of a benefit or advantage in violation of University Policy UM1692  Conflict of Interest.
• Authorization or receipt of compensation for hours not worked.

The intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use, or squandering of University resources to the detriment or potential detriment of the University.  Waste also includes incurring unnecessary costs as a result of inefficient or ineffective practices, systems, or controls.

Employing one's position or any University resource in a manner contrary to applicable laws, policies, or generally accepted practices.  This includes intentional destruction, diversion, manipulation, misapplication, or misuse of assets, information, systems, relationships, or other resources.  Abuse can occur in financial or non-financial settings.

University officers, staff, and faculty with a reasonable basis for believing fraud or other wrongful acts have occurred are responsible for reporting such incidents.  Students and other interested citizens are strongly encouraged to report known or suspected acts of fraud, waste, or abuse.

It is not necessary to have proof of wrongdoing at the time of reporting dishonest or suspicious activity; however, anyone reporting such activity must have reasonable grounds for doing so. 

Several options are available for reporting known or suspected fraud, waste, or abuse.  Concerns may be reported as follows:

• To a supervisor or department head
• To a university official
• To the Internal Audit Department at 678-2124 or uom_audit@memphis.edu
• To the Tennessee Board of Regents by email at ReportFraud@tbr.edu
• To the Tennessee Board of Regents  by selecting the Contact Us button.
• To the Tennessee Comptroller’s Hotline for Fraud, Waste, and Abuse at 1-800-232-5454

If you are a supervisor, department head, or university official and you receive a report of a known or suspected fraud from any party, contact Internal Audit at 678-2124 or uom_audit@memphis.edu immediately for further assistance. Do not confront or terminate the suspected employee or accept the resignation of an employee who is suspected of or who admits to fraudulent or other gross misconduct.

Internal Audit takes all reports of fraud, waste, or abuse seriously.  All such reports will be reviewed carefully to determine whether an Internal Audit investigation is appropriate, and/or the nature and extent of the investigation required.  Depending on the situation, Internal Audit may consult with other University departments, including the Office of Legal Counsel, Human Resources, Judicial Affairs, or others.

Investigations generally have the objectives of determining the facts, maintaining confidentiality, determining responsibility, and recommending corrective actions.  Internal Audit will determine the best way to gather the information necessary to meet these objectives.  Investigations will be completed expeditiously but always in a thorough manner and in accordance with established procedures. It is the duty of all individuals to cooperate fully with those performing an investigation pursuant to this policy.  University officers, staff, or faculty who intentionally impede an investigation may be subject to adverse employment action.

Internal Audit has reporting responsibility to the Audit committee of the Tennessee Board of Regents through the Director of System-wide Internal Auditing. This relationship provides Internal Audit with the independence and objectivity necessary to investigate and report matters involving any level of administration at the University without regard to length of service, job title, or relationship to the University.    

Individuals found to have participated in fraud or other wrongful acts will be subject to disciplinary action, up to and including prosecution and termination of employment, if appropriate.  Human Resources will assist with disciplinary matters and will be consulted prior to taking such actions.

Dishonest acts or misconduct outside the scope of this policy would include academic dishonesty (i.e. plagiarism, cheating), sexual harassment, conduct resulting in safety or environmental hazards, or personal improprieties whether moral, ethical, or behavioral. These matters should most likely be referred to other departments, and may be addressed by other University policies (see links below). However, Internal Audit should be contacted if guidance is needed to determine if an action might constitute fraud as defined in this policy.

Contact the Director of Internal Audit at 678-2124 or uom_audit@memphis.edu if you have further questions.

Internal Audit

Affirmative Action

Office of Judicial and Ethical Programs

Public Safety

Faculty Handbook

Student Handbook

Acceptable Use of Information Technology Resources

Ethics in Sponsored Research

Harassment - Sexual or Racial

Grievance Process and Conflict Resolution