Deans, Directors and Chairs – University Management - have been delegated authority for financial and human resources and are accountable to the public for the proper use of these resources*, as well as compliance with all relevant Federal, State and University regulations, rules, policies and procedures.

Management at all levels of the University are responsible for knowing the exposure to fraud in the area under their responsibility and the prevention of fraud, misappropriations, similar irregular acts and other inappropriate conduct.

Management designs policies to support effective program implementation within the framework of an appropriate internal control environment. Many aspects of this framework exist to protect the University from fraud and inappropriate use of University funds.

Judgment should be utilized by any University employee in a fiscal role in determining if expenditures are appropriate, given the fund group and the mission of the University. Purposeful misuse should be immediately reported to Internal Audit.

Internal Audit exists to assist management in prevention, detection, and investigation of fraud. Any fraud (confirmed, attempted or suspected), loss of cash, or loss of property either belonging to the University or for which it has custody, when first identified, when reported, will be investigated and handled for disposition in accordance with the appropriate University policies and procedures.

*Kansas State Statute 21-3910 "Misuse of public funds"

What is Fraud?

Fraud and related misconduct involves a willful or deliberate act or failure to act with the intention of obtaining an unauthorized benefit.

Such acts include, but are not limited to:

• making or altering documents or computer files with the intent to defraud
• purposely inaccurate financial reporting
• misappropriation or misuse of University resources, such as funds, supplies or other assets
• improper handling or reporting of money transactions
• authorizing or receiving compensation for goods not received or services not performed
• authorizing or receiving compensation for hours not worked.

University of Kansas administrators and all levels of management are responsible for preventing and detecting instances of fraud and related misconduct and for establishing and maintaining proper internal controls that provide security and accountability for the resources entrusted to them. Administrators are also expected to recognize risks and exposures inherent in their area of responsibility, and be aware of indications of fraud or related misconduct.