ENSURING FINANCIAL INTEGRITY

University policy on ensuring financial integrity is located in the Financial Services Policies and Procedures Manual, at FIN 129, “Ensuring Financial Integrity.”

With respect to ASU’s financial information, any action, activity or correspondence by an employee that is undertaken in the performance of an employee’s official duties (or that gives the appearance of same), needs to be done in accordance with all applicable laws, policies and other relevant standards of conduct. Actions that an employee shall not knowingly undertake include, but are not limited to, the following points.

An employee shall not:

  1. Violate any federal, state or local law or regulation, including, but not limited to, corruption, collusion (with vendors or other University employees), blackmail, malfeasance, bribery, theft, fraudulent claims, fraud, or conversion
  2. Misappropriate or misuse University property (physical, electronic or intellectual) or inappropriately expend monies without the legitimate business purpose of furthering the University’s operations and mission; nor shall they provide inaccurate or misleading information regarding said business purpose
  3. Willfully neglect to perform their duty or intentionally violate University policy, procedure, rule or regulation
  4. Act in a way that is significantly economically wasteful or involves gross misconduct, incompetence or inefficiency or creates for the University potential exposure to liability and/or financial irregularities
  5. Act in a way that poses a significant threat to the University’s financial status or overall reputation
  6. Pursue/receive a benefit or advantage in violation of the University’s conflict of interest policy
  7. Intentionally access, alter, manipulate, destroy, backdate, falsify or withhold information (verbal, physical or electronic of ASU or its vendors) that impacts the University’s financial reporting prior to the time of allowable destruction as defined by the University’s record retention policy
  8. Sign a document as evidence of approving a transaction or acting as a representative of the University on behalf of another in order to mislead, or to imply compliance with policies that would have been violated in the absence of such a signature
  9. Sign a document on behalf of another without their full knowledge and consent, and without clearly indicating such action has occurred; nor shall they sign on behalf of another when such action is a violation of policy (authority that can not be delegated)
  10. Interfere with a University investigation conducted in accordance with policy, including the withholding, backdating, falsification, destruction or tampering with financial or any other evidence (verbal, physical or electronic) of ASU or vendors
  11. Engage in any other action, activity or correspondence that could result in a significant misstatement of financial information
  12. Fail to report another employee for violating or strongly suspecting with reasonable evidence the violation of any of the above listed items

With respect to financial matters, the University adheres to the Code of Conduct for State of Arizona Employees Engaged in Accounting, Financial and Budgeting Activities. This Code was issued by the State of Arizona – Arizona Department of Administration, General Accounting Office on April 3, 2000. To review this Code, see the following link: http://www.gao.state.az.us/publications/tb/bulletins/tb003.pdf

The University has a toll-free Campus Safety and Compliance Hotline that is operated by an outside vendor. Reports of suspected financial transgressions can be submitted to the Hotline (anonymously, if desired) by calling 1-877-SUN-DEVL (1-877-786-3385). For further information, see http://www.asu.edu/uagc/audit/hotline.html

Additional Resources

For additional information, see Financial Services Policies and Procedures Manual, at FIN 129, “Ensuring Financial Integrity.”

Also see Academic Affairs Policies and Procedures Manual, at ACD 204–08, “Conflict of Interest.”

Also see Academic Affairs Policies and Procedures Manual, at ACD 123, “Misuse of University Assets.”

Also see Financial Services Policies and Procedures Manual, at FIN 124, “Misuse of Public Monies.”

Also see Financial Services Policies and Procedures Manual, at FIN 307, “Departmental Cash and Check Receipting.”

Also see Financial Services Policies and Procedures Manual, at FIN 210, “Business Manager Responsibilities.”

Also see Financial Services Policies and Procedures Manual, at FIN 203, “Org Manager Responsibilities.”

Also see Financial Services Policies and Procedures Manual, at FIN 117, “Personal Use of University Resources.”

Also see Financial Services Policies and Procedures Manual, at FIN 420-01, “Faculty and Staff Reimbursements.”

Also see the Purchasing and Business Services Policies and Procedures Manual, at PUR 102, “Code of Ethics.”

Also see Property Control System Policies and Procedures Manual, at PCS 703, “Property Records Storage and Destruction.”

Also see Financial Services Policies and Procedures Manual, at FIN 103, “Departmental Record Keeping.”

Also see Arizona Board of Regents Policy Manual, at ABOR 6-914, “Protection of Employees from Reprisal for Whistleblowing.”