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Reporting Fraud and Abuse   


REPORTING FRAUD AND ABUSE

 

Nevada Revised Statute (NRS) 281.611 through 281.671 encourages State employees to disclose improper governmental action, and it is the intent of the legislature to protect the rights of employees who make such a disclosure.

Individuals are encouraged to report suspected improper activities with their supervisor.  However, in cases where this does not resolve the situation or the suspected activity might involve the employee’s supervisor, suspected wrongdoing could be reported to a higher level manager or to the appropriate offices as noted below.

AGENCY

PHONE NUMBER

MAIL CODE

UNLV Public Safety

(702) 895-3668

2007

UNLV Campus Audit

(702) 895-3476

0026

UNLV Assistant General Counsel

(702) 895-5185

1085

UNLV Human Resources

(702) 895-3504

1037

NSHE Assistant General Counsel

(702) 889-8426

 

NSHE Internal Audit

(702) 889-8426

 

State Department of Personnel

(775) 684-0141

 

Nevada Attorney General Fraud Line

(800) 266-8688

 

Please note that disputes with supervisors, such as disagreements regarding performance evaluations, are not considered compliance issues.  This type of concern should be addressed through normal department channels, beginning with your supervisor.

 

UNLV is committed to institutional integrity.  Conduct related to financial matters should be characterized by integrity and dignity.  The University requires a management system that reduces exposure to business, financial, and accounting risks.  The following elements are considered in the review of departmental activities.  Managers responsible for financial matters should insure the proper elements are present when conducting business transactions.

  1. Authorization, Approval, and Accountability.  Transactions are authorized by a person with delegated approval authority, with sufficient explanations and documentation to support review and audit; unauthorized transactions are identified and central departments are informed if a loss of University assets or any material irregularity occurs.  Individuals authorizing transactions without delegated approval may be subject to repercussions in accordance with Board of Regents policies and procedures as well as applicable State and Federal laws.

 

  1. Documentation of and Adherence to Policies, Procedures, and the terms and conditions of gifts, grants, and contracts.  University, department, and sponsor policies, procedures and restrictions are formalized and communicated to employees.  Documentation and accessibility helps provide day-to-day guidance to staff and will promote continuity of activities in the event of prolonged employee absences or turnover.  Adherence required active promotion by management and empowerment of staff to escalate issues of non-compliance.
  1. Physical Security.  Equipment, inventories, cash, and other property are secured physically, counted periodically, and compared with amounts shown on control records; provide safeguards to protect against the loss or unauthorized use of University assets, including data.

 

  1. Proper Management of Costs and Expenses.  Costs and expenses are monitored and controlled.  Comparisons of actual expenses to budgeted amounts are performed on a regular basis, and all significant variances are researched.
  1. Review and Reconciliation.  Routine examination and reconciliation of transaction records to official University records is required to verify the accuracy of the records, the appropriateness of the transactions, and their compliance with policy.

 

  1. Separation of Duties and Monitoring.  Financial responsibilities are divided between different people to assure a single person does not perform every aspect of a financial transaction.  Segregating responsibilities can reduce errors and prevent or detect inappropriate transactions.  Based upon the level of separation of duties, management has the responsibility to monitor financial transactions and balances.
  1. Training and Supervision.  Employees receive appropriate training and guidance to ensure they have the knowledge necessary to carry out their job duties.   Employees are provided with an appropriate level of direction and supervision and are aware of the proper channels for reporting suspected improprieties.

 

 

Information contained in this section is informational only, and should not be considered to be the final legal authority.  Any questions regarding specific legal questions should be referred to the UNLV General Counsel.

 

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