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Finance & Administration
PO Box 1510
Pembroke, NC 28372

Phone: 910.521.6209

Location: Lumbee Hall, Room 320
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misuse of state property

Business Affairs IA 03 03

A. Purpose: To provide guidance for reporting any possible misuse of state property in compliance with NCGS § 114-15.1.

B. Scope: Applies to all permanent and temporary UNCP employees.

C. Policy: All allegations of possible misuse of state property, regardless of the value, should be promptly reported in compliance with NCGS § 114-15.1. Misuse includes such offenses as arson, attempted arson, damage of, theft from, or theft of, or embezzlement from, or embezzlement of, or otherwise misuse of any state-owned personal or real property.

Employees are required to cooperate with the State Bureau of Investigation, its officers and agents, as far as may be possible, in aid of such investigations involving the misuse of state property.

Failure to comply with NCGS § 114-15.1 could result in removal from your post or in criminal prosecution.

D. Procedures:

1. Any employee who receives any information or evidence of possible misuse of state property shall as soon as possible, but not later than three days from receipt of the information or evidence, report such information or evidence to his immediate or appropriate supervisor.

2. The supervisor shall, in turn, report such information or evidence to the University Police Department or, if the matter involves University Police, to Internal Audit.

3. After receiving such information or evidence University Police or Internal Audit if the university auditor receives the supervisor’s report shall, within a reasonable time but no later than ten days from receipt thereof, report such information in writing to the Director of the State Bureau of Investigation or the Director’s designee, when and to the extent required by law. SBI State Property Incident Report (Form SBI 78) shall be used to inform the SBI.

4. University Police shall notify Internal Audit of situations involving university employee(s) and/or situations involving loss or misuse of funds or other types of misuse that may have occurred due to a lapse in internal controls. The Police may need to report information or evidence to Internal Audit, Human Resources, or other appropriate individuals when they deem it appropriate. When appropriate, Internal Audit shall notify the audit supervisor of the university’s annual financial audit conducted by the Office of the State Auditor and other appropriate individuals when it is deemed necessary.

Updated: Wednesday, December 22, 2010

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