- Table of Contents
- 110.00 Reporting & Investigating Fiscal Misconduct
- 110.10 Purpose
- 110.20 Definitions
- 110.30 Policy: MSU-Bozeman/COT Great Falls
- 110.40 Policy: MSU-Billings and MSU-Northern
To report an occurrence of fiscal misconduct, contact Institutional Audit & Advisory Services or 994-1805.
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.
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.
- Any employee or student associated with the University who knows of or suspects fiscal
misconduct should promptly notify one of the following: the director of Institutional
Audit & Advisory Services, Legal Counsel, or director of University Police.
- Upon a receipt of a report of suspected fiscal misconduct, the members of the fiscal
misconduct committee, comprised of the director of University Police, Institutional
Audit & Advisory Services, 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.
- 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.
- 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.
- The affected director or department 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.
- 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.
- If evidence of alleged fiscal 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.
- 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.
- The campus individual to whom situations of suspected fiscal misconduct are reported,
(likely either the Administrative Vice Chancellor or his/her designee) shall inform
Institutional Audit & Advisory Services 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. Institutional Audit & Advisory Services 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 Institutional Audit & Advisory Services will be involved in any
campus investigation. At a minimum, the campus fiscal misconduct contact will keep
Institutional Audit & Advisory Services regularly apprised of a campus investigation's
progress, outcome, reporting and resulting internal control changes.
- The chancellor of each campus will be responsible for reporting the fiscal misconduct to the state in accordance with Section 5-13-309, MCA.