SECTION CONTENTS 110.00 Reporting & Investigating Fiscal Misconduct 110.10 Purpose 110.20 Definitions 110.30 Policy: MSU-Bozeman/COT Great Falls 110.40 Policy: MSU-Billings and MSU-Northern
To report an occurrence of fiscal misconduct, contact Institutional Audit & Advisory Services or 994-1805.
110.00 Reporting and Investigating Fiscal Misconduct
This policy establishes the procedures for reporting and resolving instances of known or suspected fiscal misconduct in order to protect the assets and interests of the state.
Fiscal Misconduct: Examples include embezzlement; misappropriation of goods, services, or resources; diversion of assets; conflict of interest situations, violation of state or University fiscal policies and procedures and use of University facilities and equipment for personal gain; and any activity related to intentional wrongdoing and improper behavior related to state financial matters.
110.30 Policy: MSU-Bozeman/COT Great Falls
- Any employee or student associated with the University who knows of or
suspects fiscal misconduct should promptly notify one of the following: the
director of Institutional Audit & Advisory Services, Legal Counsel, or director of University Police.
- Upon a receipt of a report of suspected fiscal misconduct, the members of
the fiscal misconduct committee, comprised of the director of University Police,
Institutional Audit & Advisory Services, and Legal Counsel, will determine the procedures to be used and
the appropriate team to review or investigate the allegations. The investigative
process may include other University employees as needed.
- The committee shall promptly inform the President, appropriate vice
president(s) and the Dean of the College of Technology in Great Falls when
appropriate, of the allegations and keep them apprised of on-going
- The director or head of the affected department shall be informed of the
allegation by the fiscal misconduct committee. The committee will provide
guidance on any immediate personnel actions or procedural changes that may be
necessary to proceed with the investigation or protect University resources
during the investigation. The committee will keep the director or department
head informed of the on-going investigation and its results. At the completion
of any investigation, the department director or head is responsible for
implementing changes in policy and procedures for improved internal controls to
prevent a reoccurrence.
- The affected director or department head shall not attempt to conduct an independent investigation or audit, nor
shall they confront or question the individual(s) accused of misconduct. Rather,
the affected director or department head shall cooperate and coordinate with the
- Members of the fiscal misconduct committee and affected department
employees shall use discretion and not discuss the circumstances with persons
not involved in the incident or with persons without an essential need-to-know.
- If evidence of alleged fiscal misconduct is found, the
individual(s) will be subject to such disciplinary actions as may be appropriate
under the MSU, Board of Regents, and State personnel policies and such civil or
criminal actions that may be appropriate.
- The President's Office shall notify the Attorney General and the Legislative Auditor in writing upon the discovery of any theft, actual or suspected, involving state monies or property as required by Section 5-13-309, MCA.
110.40 Policy: MSU- Billings and MSU-Northern
- The campus individual to whom situations of suspected
fiscal misconduct are reported, (likely either the Administrative Vice
Chancellor or his/her designee) shall inform Institutional Audit & Advisory Services upon
the receipt of a report of fiscal misconduct. The Chancellor of the campus
involved must be informed of the reported fiscal misconduct by the campus
individual. Institutional Audit & Advisory Services shall promptly inform the MSU
President and Vice President for Administration and Finance of the report. The
President, in consultation with the VP for Administration and Finance, will
determine the degree to which Institutional Audit & Advisory Services will be involved in any campus
investigation. At a minimum, the campus fiscal misconduct contact will keep Institutional Audit & Advisory Services regularly apprised of a campus investigation's
progress, outcome, reporting and resulting internal control changes.
- The chancellor of each campus will be responsible for reporting the fiscal misconduct to the state in accordance with Section 5-13-309, MCA.