A transaction involving Fraud, whether committed by internal or external parties. Examples of Fraudulent Transactions include, but are not limited to the following acts:

• Embezzlement or financial irregularity
• Misappropriation of cash, funds, or property
• Authorizing or receiving payment for goods not received or services not performed
• Misrepresentation, forgery, or falsification of financial or non-financial documents and/or entries (e.g., timesheets, payroll, leave reports, invoices, travel vouchers, academic and administrative records)
• Misrepresentation or falsification of conflict of interest or other related disclosures
• Misrepresentation or falsification of procurement-related information, including level of delegated authority
• Charging personal purchases to a University account or purchasing card
• Intentional misstatement or omission of financial, accounting, or financial reporting information
• Taking gifts or bribes or colluding with a vendor to defraud the University
• Submitting an invoice or a claim for reimbursement that is not substantiated or has already been paid from another source
• Unauthorized use of:
  • University property or resources, including University information
  • University employees to perform non-University business
  • Faculty or staff identification cards
• Knowingly:
  • Certifying compliance with regulatory or sponsor requirements when such requirements have not been met
  • Preparing financial or non-financial reports that are misleading or intended to obscure actual performance
• Any other transaction that represents a knowing and willful violation of applicable federal or state laws and regulations or University policies and procedures.