Reporting Fraud, Waste, and/or Abuse of University Resources
University employees are encouraged to view Internal Audit as a resource for objective and independent guidance on university processes, compliance questions, and administrative concerns - including potential fraud, waste, and/or abuse of university resources.
Please see APSU Policy on Preventing and Reporting Fraud, Waste, and/or Abuse for further information.
What Should I Report?
Dishonest acts, whether known or suspected, should be reported. Examples include:
- Theft or misappropriation of funds, supplies, property, or other university resources
- Forgery or alteration of documents
- Unauthorized alteration or manipulation of computer files
- Improper or wasteful activity
- Falsification of reports to management or external agencies
- Pursuit of a benefit or advantage in violation of the university’s conflict of interest’s policy
- Authorization or receipt of compensation for hours not worked
Think Before You Speak!
Before making allegations of dishonesty, be reasonably certain of your claims. Allegations can seriously and negatively impact the accused individual and may affect the department's working environment.
Investigations
When Internal Audit receives allegations of dishonesty or other irregularities involving an employee, outside contractor, or vendor, an investigation is required. Departmental management should not attempt to conduct investigations or alert suspected individuals of a pending investigation. In an investigation, objectives include verifying the facts, maintaining objectivity and confidentiality, determining responsibility, and recommending corrective actions to help prevent recurrence.
Protection Under State Law
State law protects individuals who report fraud, waste, or abuse in good faith, or who cooperate with auditors conducting an investigation, from discrimination or retaliation of any kind.
- Confidentiality: Allegations and the identity of the reporting party are confidential under T.C.A. 10-7-504(a)(22), unless disclosure is required by a court order.
- Exceptions: In cases involving other legal obligations (e.g., complaints of illegal harassment or discrimination), complete confidentiality cannot be guaranteed.
- Retaliation: T.C.A. 49-14-103(b) states that knowingly retaliating against someone who reports wrongdoing is a Class A misdemeanor.
Reporting Options
Several options are available to all employees, students, and others for reporting known or suspected wrongdoing.
You may report your concerns to: