If you suspect fraud, waste, or abuse, you must make an immediate report of your concern. University Policy 1139 Reporting and Investigation of Suspected Fraudulent Transactions provides you with guidance and reporting channels. Or you may make a report to the Office of University Audit using Report a Concern.
What is Fraud, Waste, and Abuse?
Fraud is intentional deception which could result in a benefit to the perpetrator, others, or the Commonwealth or could cause detriment to others or the Commonwealth. Fraud includes a false representation of a matter of fact, whether by words or by conduct, by false or misleading statements, or by concealment of that which should have been disclosed, which deceives or is intended to deceive. E.g., falsifying financial records to cover up theft.
Waste is careless expenditure, mismanagement, use, or squandering of Commonwealth resources to the actual or potential detriment of the Commonwealth. Includes unnecessary costs due to inefficient or ineffective practices, systems, or controls. E.g., unnecessary spending of state funds for no business purpose.
Abuse is excessive or improper use of something contrary to natural or legal rules for its use. Intentional destruction, diversion, manipulation, misapplication, mistreatment, or misuse of Commonwealth resources. Excessive use as to abuse one’s position or authority. E.g., use of state assets for non-state business.
University Policy requires the Office of University Audit to perform, or oversee, investigative, audit, or other procedures to determine whether there is a reasonable possibility that fraud, waste, or abuse has occurred. When procedures are completed, the Office of University Audit works with the university, including the Provost and Executive Vice President, Senior Vice President, and Chief of Staff, to ensure control weakness are remediated and other appropriate actions are implemented.