Audit and Consulting Services

Reporting Fraud, Waste, and Abuse

Just as you safeguard your home and belongings, UT needs your eyes and ears to help protect its resources against waste, fraud, and abuse. Whether you are part of departmental management, a faculty or staff member, or a student, you are encouraged to report known or suspected dishonest acts by employees, outside contractors, or vendors.

We at Audit and Consulting Services want to hear your concerns.

What Should I Report?

Dishonest acts, either known or suspected, should be reported, such as:

• Theft or misappropriation of funds, supplies, property, or other university resources
• Forgery or alteration of documents
• Unauthorized alteration or manipulation of computer files
• Improper and wasteful activity
• Falsification of reports to management or external agencies
• Pursuit of a benefit or advantage in violation of the university's conflict of interests policy (Policy FI0125)
• Authorizing or receiving compensation for hours not worked

Think Before You Speak

Before making allegations of dishonesty, be reasonably certain of any claims. Such allegations can seriously and negatively impact the accused individual's life and adversely affect the working environment of the department.

Reporting Options

Several options are available to all university employees and students for reporting known or suspected dishonest acts. You may report your concerns:

• To your supervisor or department head
• To an official at your campus or institute
• Directly to Audit and Consulting Services

  System-wide Office 865-974-6611
  Chattanooga 423-425-4715
  Memphis 901-448-4832

• Call State Audit's Hotline for Fraud, Waste, and Abuse 1-800-232-5454

Investigations

When Audit and Consulting Services receives allegations of dishonesty or other irregularity by a UT employee or an outside contractor or vendor, we are required by university policy to conduct an investigation (see Policy FI0130 for details).

Departmental management should not attempt to conduct their own investigations nor alert suspected employees of an impending investigation.

In an investigation, our objectives include verifying the facts, maintaining objectivity and confidentiality, determining responsibility, and recommending corrective actions to help ensure that similar actions do not occur in the future.

Protection Under State Law

As we investigate allegations of dishonesty, the reporting individual's confidentiality is protected under state law (subject to court action requiring disclosure). Also, discrimination or retaliation is prohibited against university employees who report allegations of dishonest acts.

Independence

Audit and Consulting Services reports directly to the audit committee of the university's Board of Trustees. This reporting relationship enables us to independently and objectively review matters involving any level of administration at the university.

Preventing Fraud in Your Department

Department staff who have undergone a fraud investigation understand how unsettling it can be to the department, its employees, and customers. By implementing the proper internal controls, you can take a proactive approach to preventing fraud, waste, and abuse.

Examples of such controls include:

• Creating a culture of honesty and ethics
• Evaluating current processes and controls
• Developing an appropriate oversight process

Contact Audit and Consulting Services if you need assistance in reviewing processes, evaluating controls, or conducting internal control training.