SECTION CONTENTS

210.00  Reporting & Investigating Fiscal Misconduct
210.10    Purpose
210.20    Definitions
210.30    Policy: MSU-Bozeman/COT Great Falls
210.40    Policy: MSU-Billings and MSU-Northern

210.00 Reporting and Investigating Fiscal Misconduct

210.10 Purpose

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.

210.20 Definition

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.

210.30 Policy: MSU-Bozeman/COT Great Falls

1. Any employee or student associated with the University who knows of or suspects fiscal misconduct should promptly notify one of the following: the Internal Auditor, Legal Counsel, or Director of University Police.

2. Upon a receipt of a report of suspected fiscal misconduct, the members of the fiscal misconduct committee, comprised of the Director of University Police, Internal Audit, 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.

3. 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 investigations.

4. 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.

5. The affected director ordepartment 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 investigative team.

6. 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.

7. If evidence of allegedfiscal 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.

8. 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.

210.40 Policy: MSU- Billings and MSU-Northern

1. The campus individual to whom situations of suspected fiscal misconduct are reported, (likely either the Administrative Vice Chancellor or his/her designee) shall inform the Internal Audit Department 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. The Internal Audit Department 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 Internal Audit will be involved in any campus investigation. At a minimum, the campus fiscal misconduct contact will keep the Internal Audit Department regularly apprised of a campus investigation's progress, outcome, reporting and resulting internal control changes.

2. The chancellor of each campus will be responsible for reporting the fiscal misconduct to the state in accordance with Section 5-13-309, MCA.

Approved: ______________________ Date: _________________

fmispol President Malone

Return to regular view	Text-only	Updated: 8/11/06