Reporting Fraud

Board Policy 1C.2 Fraudulent or Other Dishonest Acts establishes the responsibilities for investigating potential incidents of fraud or other dishonest acts, taking remedial actions, and reporting evidence to the Legislative Auditor and other appropriate authorities. The policy includes the following:

• Employee Responsibilities: An employee is prohibited from committing dishonest acts pursuant to this policy and applicable law.
• Reporting Suspected Fraud Incidents: An employee with a reasonable basis for believing fraudulent or other dishonest acts have occurred has a responsibility to report the suspected act in a timely manner to their immediate supervisor or manager; the next highest level of supervision or management if the employee suspects involvement by the supervisor or manager; to the Office of the Chancellor or institutional Director of Human Resources; or MnSCU Office of Internal Auditing.
• Fraud Inquiry: Presidents, the Chancellor, or the Executive Director of Internal Auditing shall be responsible for conducting fraud inquiries to determine whether evidence of fraudulent or other dishonest acts is substantiated and merits a fraud investigation or other remedy.
• Fraud Investigation: If it is determined that a fraud inquiry merits a fraud investigation, the president or Chancellor shall consult with the Executive Director of Internal Auditing to determine responsibilities for conducting the fraud investigation.
• Remedial Actions: If a fraud investigation substantiates that a violation has occurred, remedial actions against or by MnSCU employees shall be taken as appropriate. Remedial actions could include any or all of the following: recovery of losses, referral to law enforcement, correcting internal control deficiencies, and employee disciplinary actions.

If you would like to learn more about this policy or report fraud, please contact the Office of Internal Auditing at (651) 201-1808.