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Policies for All Staff and Temporary Employees

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CONTENTS
Scope
Policy Statement
Procedures
Sanctions

ADDITIONAL DETAILS
Web Address
Related Information

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Fiscal Misconduct/Ghost Employment
AFSCME(BL, IN, SB) 7.6 • CWA 4.4 • PA/SS 5.2 • Police(BL, IN, NW, SB, SE) • Temporary 3.3

Effective:
Last Updated: August 1, 2002

Responsible University Office: University Human Resources

Responsible University Administrator: Senior Vice President and Chief Financial Officer

Policy Contact: University Human Resources

 

This policy has moved to the University Policies web site.

A. Scope

This policy applies to all Staff and Temporary employees.

B. Policy Statement

  1. Indiana law makes it a criminal and civil law offense for IU to employ and pay an employee when that employee is not performing duties related to the operation of the employer.
    1. No employee is to receive salary or wages for work not performed in the exercise of duties for the institution.
    2. It is also unlawful for the employee to accept salary or wages in this situation.

C. Procedures

  1. Internal Audit
    1. Internal Audit investigates reported incidences of fraud, embezzlement, and ghost employment. It is authorized by the Board of Trustees to audit all parts of the university. When doing so, Internal Audit has full and complete access to any of the university's records, physical properties, and personnel.
  2. Employee responsibility
    1. IU financial institutional policy states, "If any employee knows or suspects that other university employees are engaged in theft, fraud, embezzlement, fiscal misconduct or violation of university financial policies, it is their responsibility to immediately notify the Internal Audit department or the appropriate campus police department."
    2. All investigations will be conducted in the strictest of confidence. The names of those communicating information will only be revealed if legal action requires disclosure of names.

D. Sanctions

Both the employer and the employee are subject to civil and criminal penalties for violation.

E. Web Address for this Policy

hr.iu.edu/policies/uwide/fiscal.html

F. Related Information

This policy is based on Indiana Code 35-44-2, "Perjury, False Reporting, Impersonation, and Ghost Employment" and IU Financial Policy I-30, Fiscal Misconduct. See also, IU Financial Policy I-35, Fraud.

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University Human Resources
Last updated: 20 April 2005
URL: http://hr.iu.edu/policies/
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