Reporting Fraud, Waste and Abuse of University Resources
University employees are encouraged to view Internal Audit as a resource for objective and independent information with regard to any and all university processes, compliance questions, and other administrative concerns, including potential fraud, waste, or abuse of university resources.
Please see APSU Policy on Preventing and Reporting Fraud, Waste, or Abuse.
What Should I Report?
Dishonest acts, either known or suspected, should be reported, such as:
- Theft or misappropriation of funds, supplies, property, or other university resources
- Forgery or alteration of documents
- Unauthorized alteration or manipulation of computer files
- Improper and 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 any claims. Such allegations can seriously and negatively impact the accused individual’s life and adversely affect the working environment of the department.
When Internal Audit receives allegations of dishonesty or other irregularity by an employee, outside contractor, or vendor, they are required to conduct an investigation. Departmental management should not attempt to conduct investigations nor alert suspected employees of an impending investigation. In an investigation, objectives include verifying the facts, maintaining objectivity and confidentiality, determining responsibility, and recommending corrective actions to help ensure that similar actions do not occur in the future.
Protection Under State Law
State law provides protection for individuals by prohibiting discrimination or retaliation of any kind against employees who report, in good faith, allegations of fraud, waste or abuse or for cooperating with auditors conducting an investigation. Internal Audit working papers, including allegations of fraud, waste or abuse and the individual reporting information to Internal Audit are confidential under T.C.A. 10-7-504(a)(22), unless subject to court action requiring disclosure. If there is a separate legal obligation to investigate the complaint (e.g., complaints of illegal harassment or discrimination), anonymity or complete confidentiality cannot be guaranteed. T.C.A. 49-14-103(b) directs that a person who knowingly and willingly retaliates or takes adverse action of any kind against any person for reporting alleged wrongdoing pursuant to the provisions of this part commits a Class A misdemeanor.
Several options are available to all employees, students and others for reporting known or suspected dishonest acts.
You may report your concerns:
- To your supervisor or department head
- To an official at the university
- To Austin Peay State University Internal Audit at 221-7466, by e-mail or by completing the Reporting Fraud, Waste and Abuse webform
- To the Tennessee Comptroller’s Hotline for Fraud, Waste and Abuse at 1-800-232-5454 or on their website