Each institution and the North Dakota University System shall develop and implement controls designed to minimize opportunities for theft, fraud or unlawful or improper use of public resources, including funds, supplies and property.

The controls must include a process for reporting of suspected theft, fraud or unlawful or improper use of public resources, designation of an officer with responsibility for receiving and investigating such reports, a process for investigation, audit or referral to law enforcement officials if there is reasonable basis to suspect theft, fraud, or unlawful or improper use of public resources and a report summarizing findings, disposition and, if appropriate, recommendations for additional controls to prevent recurrence.

As used in this policy, "theft, fraud or unlawful or improper use of public funds or property" includes:

stealing, larceny or embezzlement;

making or altering documents or files with the intent to defraud;

purposely inaccurate accounting or financial reporting at any level;

fraudulent conversion or misappropriation of public resources, including funds,supplies or other property;

improper handling or reporting of financial transactions;

authorizing or receiving compensation for goods not received, services not performed or hours not worked, including payment or receipt of a bribe, kickback or other unlawful or unauthorized payment.

To report fraud, use one of the following methods:

Fraud Hotline: 866-91-ALERT (866-912-5378)

Report Fraud ONLINE at:

http://www.eidebailly.com/services/forensic-valuation/anonymous-online-fraud-hotline

For the complete listing of procedures and responsibilities, please refer to:

MaSU Policy - M611.10-Employee Responsibility and Activities: Theft and Fraud Document

SBHE Policy - 611.10 Employee Responsibility and Activities: Theft and Fraud