Procedures & Process
North Dakota State University has established procedures for:
- The receipt, retention, and treatment of allegations regarding suspected fraud of the University resources as well as any violations of University financial policies.
- The confidential, anonymous submission by University employees or other individuals of concerns regarding suspected financial fraud. (NDSU will do their best to protect the anonymity of the parties involved, however except as otherwise specifically provided by law or this policy, all records of the State Board of Higher Education, the North Dakota University System and its institutions are, pursuant to N.D.C.C. Section 44-04-18, public records, open and accessible for inspection during regular office hours.)
These procedures relate to allegations regarding wrongful acts, including, without limitation, the following:
- Fraud or deliberate errors in the preparation, evaluation, review or audit of any financial statement of the University;
- Theft or misappropriation of funds, supplies, property, or other resources;
- Forgery or alteration of University financial documents or computer files;
- Pursuit of a financial benefit or advantage in violation of the University’s conflict of interest policies;
- Deficiencies in or noncompliance with the University’s financial controls.
Allegations outside this scope (for example, harassment, discrimination or unfavorable treatment) will be referred to the appropriate person or department.
Receipt of Allegations
Employees or other individuals with concerns regarding financial fraud involving University resources may report their concerns to the University’s hotline, or Audit & Advisory Services through email, regular mail, or telephone as follows:
Office of Audit & Advisory Services:
Anonymous Fraud Hotline Phone Number (24 hrs):
Hotline Phone Number – 1-866.91.ALERT (1-866-912-5378)
View Fraud Hotline Poster
Treatment of Allegations Regarding Wrongful Financial Acts
- Upon receipt of an allegation from the outside consultant, Audit & Advisory Services will determine the type of allegation and proper follow-up procedure(s).
- The Audit & Advisory Services Office, working with other University staff/departments as necessary, will review allegations and investigate under the Internal Audit Charter Guidelines.
- Any allegation that a member of Audit & Advisory Services has participated, or is involved in, any wrongful financial acts shall be directed to the Associate VP for Finance & Administration.
- Any final investigative report done by Audit & Advisory Services will be provided to the appropriate Vice President, Vice President for Finance and Administration, and the NDSU President. Reports done by an outside source will be submitted to Audit & Advisory Services who will route the report to the appropriate official.
- The University will take appropriate corrective action based upon the findings of the investigations.
- The University participates in a no retaliation policy and will not discharge, demote, suspend, threaten, harass or retaliate in any manner against an employee or student in the terms and conditions of employment or educational opportunity based on the employee’s or student’s good faith allegations of wrongful acts.
- Allegations will be handled in a confidential manner in order to protect the identity of the person(s) accused of wrongdoing before an investigation has been completed, or where an investigation has revealed no evidence that wrongdoing occurred. (NDSU will do their best to protect the anonymity of the parties involved, however except as otherwise specifically provided by law or this policy, all records of the State Board of Higher Education, the North Dakota University System and its institutions are, pursuant to N.D.C.C. Section 44-04-18, public records, open and accessible for inspection during regular office hours).
- In the event that the investigation into allegations of wrongful acts results in a finding that wrongful acts occurred, appropriate disciplinary action will be taken and will be in accordance with NDSU Policy 169: EMPLOYEE RESPONSIBILITY AND ACTIVITIES: THEFT AND FRAUD.
Reporting and Retention of Allegations and Investigations
- Audit & Advisory Services will maintain an appropriate record of calls received on the fraud hotline, through email, telephone and/or written allegations reported directly to Audit & Advisory Services in accordance with the Records Management Policy.