In alignment with California State University (CSU) Executive Order (EO) 1104, Campus Reporting of Fiscal Improprieties, California State University East Bay (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 unit (“Unit”) within Risk Management and Internal Control. The Unit will assess the concern and determine whether it is more likely than not that a fiscal impropriety has occurred. As needed, the Unit may consult with the Chancellor’s Office (CO) Audit and Advisory Services (A&AS) for guidance.
The appropriate department(s) will be responsible for conducting the review or investigation of the concern, and the Unit will partner with the appropriate partner(s) until the investigation is complete.
If a fiscal impropriety is determined to be reportable, the Unit will submit an email notification to the CO within five (5) business days of the determination. Until the review or investigation is complete, the Unit will provide written progress reports to the CO every 30 calendar days. A final report will be submitted within five (5) business days after completion of the review or investigation, including any corrective actions.
Reportable Thresholds
- In general:
- Incidents under $5,000 do not require formal reporting;
- Incidents of $5,000 or more must be reported; and
- Incidents of $50,000 or more must also be reported to the California State Auditor and the Department of Finance when state funds are involved or a state employee is involved.
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;
- Unauthorized disclosure of investment activities or misuse of investment-related information;
- Accepting or seeking improper benefits from contractors, vendors, or service providers; and
- Other dishonest acts involving the finances of the CSU.