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Type: University Policy
Division: Finance & Budget
Office: FINANCE & ADMINISTRATION

Contact Phone Number: 503-838-8459
Contact Email Address: yahnkee@wou.edu

TITLE
Financial Irregularities
POLICY NUMBER
FA-01-001
RESPONSIBLE OFFICER UNIVERSITY CONTACT
Vice President for Finance and Administration Finance and Administration
SUMMARY

The University is committed to the highest standards of moral and ethical behavior. Employees of the university are expected to report known or suspected financial irregularities. 

Employees reporting known or suspected financial irregularities in good faith must feel safe and protected from retaliation. The Whistleblowers Protection Law defined in ORS 659A.224 protects employees disclosing fraud in good faith. Employees found to have been making frivolous claims under the policy will be subject to disciplinary action.  

The purpose of this policy statement is to provide a formal protocol for communication among relevant parties. Responsible units may wish to adopt policy or procedures that provide specific guidance on the appropriate lines of communication within their unit. 

APPLICABLE TO
WOU employees
DEFINITIONS
AUTHORITY

Vice President for Finance and Administration:

http://www.wou.edu/financeandadministration

FULL STATEMENT OF AUTHORITY

DEFINITIONS

Financial Irregularities are intentional misstatements or omissions of information related to financial transactions that are detrimental to the interests of the campuses or system. These may include violations of relevant Federal and State laws, or campus rules and procedures.  

These acts include, but are not limited to embezzlement, fraud, and forgery or falsification of reports, documents, or computer files to misappropriate assets. 

• Suspected Financial Irregularity is a reasonable belief or actual knowledge that a financial irregularity is occurring or has occurred. 

• Responsible Unit is a recognized functional or budgetary unit within the organizational structure of the institution.  

• Unit administrators are appointed by the president or designee. They include: Vice Presidents; Provost; Deans; Directors; Division and Department heads; as well as other managers authorized to determine and assign duties to University employees. Department authority and responsibility for management of financial matters is vested in Unit Administrators. 

• Institutional Designated Administrator is the individual designated by the institution to serve as a point of contact for known or suspected financial irregularities. 

• Financial Irregularity Advisory Committee is a standing committee consisting of the following membership and other staff as deemed appropriate or necessary: 

Vice President for Finance and Administration 

Provost and Vice President for Academic Affairs 

Director of Business Services 

Director of Human Resources  

Director of Campus Public Safety 

Fiscal Auditor 

 

PROCEDURES

1. Employee believes a financial irregularity has occurred  

When an employee believes a financial irregularity has occurred the employee is expected to report such instances along with relevant information at the time they become aware of the incident. The normal reporting protocol is as follows: 

• Employee reports to responsible unit according to the unit's reporting hierarchy.  

• Responsible unit reports known or suspected financial irregularities to the Institutional Designated Administrator.  

In the event the responsible unit's administrator is suspected to be involved or has not taken appropriate action, employees are expected to contact the Institutional Designated Administrator. 

2. Evaluation of appropriate measures  

The Institutional Designated Administrator is responsible for contacting and consulting with the Financial Irregularities Advisory Committee and responsible unit administrators as appropriate to determine course of actions. Further actions may include: 

• Determining if further investigation is warranted; 

• Determining who should appropriately conduct further investigation; 

• Conducting investigation; 

• Determining appropriate contacts and communications with relevant internal and external parties.  

3. Completion 

At the completion of the investigation, will report results of investigations to institution management and ensure relevant system and external reporting requirements are met. 

The Institutional Designated Administrator will ensure appropriate institutional communication occurs. 

Institution management will determine appropriate corrective or disciplinary actions based on report findings and recommendations including but not limited to seeking loss recovery. 

 

FINANCIAL IRREGULARITIES PROCEDURE SUMMARY

Responsible Party Responsibility
Employee  Report known or suspected financial irregularity within responsible unit or other parties as appropriate
Responsible Unit

1. Report known or suspected financial irregularity to Institutional Designated Administrator.

2. Provide data for investigation procedures as necessary. 

 Institutional Designated Administrator

1. Ensure university Financial Irregularities Policy is followed.

2. Contact and consult with Financial Irregularities Advisory Committee and responsible unit administrators regarding suspected financial irregularity and appropriate measures.

3. Complete or provide data or investigation procedures as necessary.

4. Ensure appropriate institutional communications occur.

 Financial Irregularities Advisory Committee Advise, inform and assist Institutional Designated Administrator and relevant parties as appropriate.
 All parties Maintain confidentiality and objectivity throughout the investigation.
REFERENCED OR RELATED POLICIES
RELEVANT DOCUMENTS AND LINKS
WOU Fraud, Waste, and Abuse Hotline
HISTORY
APPROVAL DATE:
EFFECTIVE DATE: 04/01/2002
LAST UPDATED: 05/23/2006

HISTORICAL DETAIL NOTES:

N/A



SOURCE:    Previously Referred to as: PRE-FA-001
FOR POLICY WEBSITE INPUT (public audience keyword search)
fraud, falsification of reports