What do I do if I suspect Fraud, Theft, Waste, or Abuse?

According to the University's Fraud Reporting Policy, employees are required to immediately notify the Internal Audit Director of circumstances which suggest that a fraudulent transaction has occurred. Fraudulent transactions can include, but are not limited to, the following prohibited acts:

. misappropriation of cash or funds with falsification of documents;
. unauthorized use of University property and resources;
. falsifying entries to payroll and travel records;
. charging personal purchases to the University; and
. unauthorized use of University employees' time.

Upon notification of a possible fraud, the Internal Audit Director will inform the President and Chair of the Audit and Finance Committee of the Board of Visitors. Internal Audit will then complete a review to determine if there is a reasonable possibility that a fraud has occurred. If I conclude that a reasonable possibility of fraud exists, I will prepare a letter for the President's signature reporting the possible fraudulent transaction to the Auditor of Public Accounts and the Department of State Police in accordance with Section 30-138 of the Code of Virginia . I may also consult with the University Police Department . Further investigation of the possible fraud, with the objective of prosecution, is the responsibility of University Police and the appropriate Commonwealth attorney.

In addition, any University employee may anonymously report suspicious activities to the State Employee Fraud, Waste and Abuse Hotline (1-800-723-1615), maintained by the Division of the State Internal Auditor ( DSIA ). Internal Audit may be required to investigate these activities and report findings to DSIA.