|
A. Any employee who has or receives
information or evidence of an attempted arson, or arson, damage of, theft
from, or theft of, or embezzlement from, or embezzlement of, or misuse of
any state-owned, College-owned, grant-funded, donated, or loaned personal
property, buildings, or other real property must report this information or
evidence as soon as possible, but not later than three days from its
receipt, to his/her immediate supervisor and CPCC Security.
B. The reporting employee (or his/her immediate
supervisor) must complete a CPCC Incident Report. Security and the
reporting employee (or his/her immediate supervisor) will notify
Internal Audit immediately for incidents involving potential financial
irregularities, misappropriation of funds, or embezzlement.
C. In the event that any person with a
reporting obligation under this policy believes that there is a conflict of
interest on the part of the person to whom the allegations of suspected
improper activities are to be reported, the next higher level of authority
shall receive the report.
D. Upon notification of the incident, Security will:
1.
Advise the Executive Vice President of
incidents involving potential financial irregularities, misappropriation of
funds, or embezzlement within two business days of notification.
2.
Notify Internal Audit of all applicable CPCC
Incident Reports.
3.
If warranted, prepare the State Property
Incident Report including information provided by Internal Audit where
applicable, based on their preliminary investigation, for incidents
involving potential financial irregularities.
4.
If
warranted, submit the State Property Incident Report, which has been
reviewed by Internal Audit, to the State Bureau of Investigations within
ten days of the initial receipt of the information or evidence.
E. Upon notification from Security, Internal Audit will:
1.
Review all CPCC Incident Reports and notify
the Executive Vice President and Security if further investigation is
necessary and if a State Property Incident Report is warranted.
2.
Provide additional information, based on
preliminary investigations, of the allegations of potential financial
irregularities, misappropriation of funds, or embezzlement.
3.
Review the State Property Incident Report
before it is filed for incidents involving potential financial
irregularities.
4.
Conduct an investigation, review the results
with the appropriate administrators, and make recommendations for
improvements to the systems of internal controls.
F. In order to maintain confidentiality and
prevent compromising any related investigations, employees should not
attempt to conduct investigations or discuss the facts, suspicions, or
allegations with anyone, unless specifically directed to do so.
G. Reports of known or potential fraud will be
treated in the strictest confidence to the extent possible. Employees
will not be subject to retaliation or retribution as a consequence of
reporting known or suspected fraud.
H. Employees must direct all inquiries from
the media or external parties to the Assistant to the President for
Community Relations and Public Affairs.
I. Cases involving monetary losses to CPCC will be
pursued for recovery of losses. The College reserves the right to
seek redress via civil proceedings against individuals whose fraudulent
acts have resulted in financial loss to the College, whether or not the
individual concerned is criminally convicted of that fraudulent act.
|
