Actions Constituting Fraud
Fraud encompasses an array of irregularities and illegal acts characterized by intentional deception. Fraud, and the terms embezzlement, misappropriation, and other wrongdoings refer to, but are not limited to:
- falsifying of records;
- forgery or alteration of a check, bank draft, account or any other financial document;
- forgery, alteration, or falsification of information on a timecard;
- misappropriation of funds, supplies, or other assets;
- bribery or kickbacks;
- impropriety in the handling or reporting of money or financial transactions;
- profiting as a result of insider knowledge of UCAR activities
- accepting or seeking anything of material value from contractors, vendors or persons providing services/materials to UCAR
- unauthorized destruction, removal or inappropriate use of records, furniture, fixtures, and equipment;
- making false written or oral statements or representation with respect to UCAR activities, such as submitting reports to the government and other sponsors that knowingly contain false or misleading statements; and/or
- any similar or related inappropriate conduct
Specific policy and procedures apply to research misconduct.
Employee Reporting and Protections
Employees who have concerns or suspect fraud in UCAR or UCAR-related operations should immediately disclose their concern to their supervisor or to their Division, Program or Laboratory Director. They may also raise the concern to the Internal Auditor or the Vice President for Finance and Administration, or they may do so anonymously via UCAR's Ethics Web site.
Supervisors or Directors who are informed of an employee concern should notify the Internal Auditor or the Vice President for Finance and Administration of the concern.
Every reasonable effort will be made to keep the identity of an individual reporting potential fraudulent activity confidential. However, in order to assist in the investigation, those reporting potential violations are encouraged to identify themselves.
Retaliation against a person who initiates a complaint or inquiry or participates in fact-finding is prohibited. Persons found to have engaged in retaliation are subject to the full range of disciplinary actions, up to and including termination.
The reporting individual has the following responsibilities:
- Do not contact the suspected individual in an effort to determine facts or demand restitution.
- Do not discuss the case, facts, suspicions, or allegations with anyone other than identified investigators unless specifically asked to do so by the Office of General Counsel.
Public Reporting
UCAR encourages members of the public who suspect fraud to contact the Vice President for Finance & Administration, UCAR Office of General Counsel or the Internal Auditor by telephone at 303-497-1000, by mail to the individual at UCAR, 1850 Table Mesa Drive, Boulder, CO 80307 or by email to mcamp@ucar.edu. Every reasonable effort will be made to maintain the confidentiality of the reporting individual when anonymity is requested.
Confidentiality
Employees shall not disclose or discuss the pending investigation or investigation results with anyone other than those who have a legitimate need to know. This is important in order to avoid damaging the reputations of persons suspected but subsequently found innocent of wrongful conduct and to protect UCAR from potential civil liability.
Investigation Responsibilities
The nature of the concern will determine UCAR's course of action.
The Internal Auditor has primary responsibility for the investigation of suspected fraudulent acts as defined herein. In the course of investigation, the Internal Auditor and the Office of General Counsel staff, or their designees, will have free and unrestricted access to all UCAR records and premises; and the authority to examine, copy, and/or remove all or any portion of the contents of files, desks, cabinets, and other storage facilities on the premises without prior knowledge or consent of any individual who may use or have custody of any such items or facilities when it is within the scope of their investigation. Employees are expected to fully cooperate in authorized investigative inquiries.
Resolution
An investigation finding of fraud is reported to the Audit and Finance Committee of the Board of Trustees by the Vice President for Finance & Administration and/or the Internal Auditor.
Final decisions on disposition of fraud cases will be made by UCAR's General Counsel and the Vice President for Finance and Administration. Such decisions may include referral to the appropriate law enforcement and/or regulatory agencies for independent investigation and/or prosecution. The National Science Foundation and/or other affected funding officials and the NSF Inspector General will be notified in all cases of substantiated fraudulent activities involving significant federal funds or assets.
An employee found to have engaged in fraudulent activities will be subject to disciplinary action, up to and including termination of employment, consistent with UCAR Discipline Policy 2-3-1 (link). An employee found to have obstructed the investigation of a concern or complaint of fraudulent activities will also be subject to disciplinary action.
If after investigating a complaint of fraud UCAR determines that an employee's complaint is frivolous, or that the employee has intentionally provided false information regarding the complaint, the employee will be subject to disciplinary action.
The Vice President for Finance and Administration is responsible for the administration, interpretation, and application of this policy.
|
