In alignment with , California State University Â鶹ÃÛÌÒAV (CSUEB) is committed to maintaining the highest ethical standards and promoting accountability in the use of university and auxiliary resources. CSUEB shall promptly review and, when required, report actual or suspected fiscal improprieties affecting the University or its recognized auxiliary organizations.
Fiscal improprieties may include fraud, embezzlement, theft, misappropriation of funds or assets, unauthorized alteration of financial documents, improper handling of money, misuse of CSU resources, or other dishonest acts involving the finances of the University. These requirements apply to both state and non-state funds.
When a concern is identified, the department or employee must promptly report the concern to the Compliance and Internal Control (CIC) unit within Risk Management and Internal Control. CIC will immediately (must be within 30 calendar days from the date the issue is first identified by a CSUEB employee/staff/department/unit) contact the Chancellor’s Office (CO) Audit and Advisory Services (A&AS) for guidance and determining reportability
The appropriate department(s) will be responsible for investigating the concern and forward the information, including findings, actions, and supporting documentation to CIC.
If a fiscal impropriety is determined to be reportable, CIC will submit an email notification to the CO within five (5) business days of the determination. Until the investigation is complete, CIC will partner with the party responsible for investigating the concern to provide written progress reports to the CO every 30 calendar days. CIC will submit a final report to A&AS within five (5) business days after completion of the review or investigation, including any corrective actions.
Reportable Thresholds
- In general:
- Incidents $950 or less is not subject to formal reporting;
- Incidents between $950 and under $5,000 is not subject to formal reporting under ;
- Follow tracking/reporting requirements
- Incidents of $5,000 or more must be reported; and
- Incidents of $20,000 or more requires notifying the prosecuting authority as soon as the university has enough information to reasonably conclude that a loss may have occurred and criminal activity is suspected.
Examples of Fiscal Improprieties
Examples may include, but are not limited to:
- Forgery or unauthorized alteration of any document or account belonging to the CSU;
- Misappropriation of funds, supplies, or other university assets, including employee time;
- Theft of university or auxiliary funds by a third party;
- Theft of student funds, including financial aid awards;
- Improper handling of money or reporting of CSU financial transactions;
- Accepting or seeking improper benefits from contractors, vendors, or service providers; and
- Other dishonest acts involving the finances of the CSU.