Policy EI-PO1 Dishonest Fraudulent Activities


  1. Policy
  2. Definitions
  3. Relevant Federal and State Statutes
  4. Relevant UT System and UTA Policies, Procedures, and Forms
  5. Who Should Know
  6. UTA Officer(s) Responsible for Policy
  7. Dates Approved or Amended
  8. Contact Information internalaudit@uta.edu
  1. Policy

    1. Good business practice dictates that every suspected defalcation, misappropriation and other fiscal irregularity be promptly identified and investigated.
    2. The prevention of fraud and abuse and the minimization of waste is the responsibility of all employees of UT Arlington. Employees who are aware of fraud within their area should report the information to their supervisor, the Office of Internal Audit, and University Police. An employee may choose to remain anonymous by calling the Ethics line at 1-800-500-0333. Additional information may be found at UT System Fraud Policy.
    3. In accordance with UT System policy UTS118, Statement of Operating Policy Pertaining to Dishonest or Fraudulent Activities, The University of Texas at Arlington has established reporting structures and responsibilities to address internal investigations of suspected defalcation, misappropriation, and other fiscal irregularities.
    4. The University of Texas at Arlington has adopted the policy and procedures provided by UT System Policy UT118 as the basis for handling the irregularities mentioned above.
  2. Definitions

     

    The terms defalcation, misappropriation, and other fiscal irregularities include but are not limited to any:

    1. Dishonest, illegal, or fraudulent act involving UT Arlington property;
    2. Forgery or alteration of checks, drafts, promissory notes, and securities;
    3. Forgery or alteration of employee benefits or salary related items such as time cards, billings claims, surrenders, assignments, or changes in beneficiary;
    4. Forgery or alteration of medical related items such as reports, charts, prescriptions, x-rays, billings or claims;
    5. Forgery or alteration by employees of student related items such as grades, transcripts, loans, or fee or tuition documents;
    6. Misappropriation of funds, securities, supplies, or any other asset;
    7. Illegal or fraudulent handling or reporting of money transactions;
    8. Acceptance or solicitation of gifts, favors, or service that might reasonably tend to influence the employee in the discharge of his or her official duties;
    9. Destruction or disappearance of records, furniture, fixtures, or equipment where theft is suspected.
  3. Relevant Federal and State Statutes

     

    Texas Government Code, Chapter 552

    Texas Government Code, Chapter 321.022

    General Appropriations Act Article IX, Section 17.05

  4. Relevant UT System and UTA Policies, Procedures, and Forms

     

    Board of Regents' Rules and Regulations, Rule 80601

    UTS118 Statement of Operating Policy Pertaining to Dishonest or Fraudulent Activities

    UTS131 Protection from Retaliation for Reporting Suspected Wrongdoing

    UT Arlington Standards of Conduct Guide

  5. Who Should Know

     

    All University of Texas at Arlington employees.

  6. UTA Officer(s) Responsible for Policy

     

    The Internal Audit Office supervises all audits of allegations of defalcation, misappropriation and other fiscal irregularities.

  7. Dates Approved or Amended

     

    March 11, 2010

  8. Contact Information

     

    All questions concerning this policy should be directed to The University of Texas at Arlington's Director of Internal Audit, 817-272-0150.