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Fiscal Improprieties Reporting

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Campus and auxiliary personnel must notify the Office of Internal Audit (OIA) of all cases involving an actual or suspected fiscal impropriety. Once informed, the OIA, in consultation with the Associate VP of Administration, is responsible for determining whether notification to the CSU and other state officials is required under (EO 1104).

EO 1104 articulates systemwide requirements related to reporting actual or suspected fiscal improprieties affecting the CSU and its recognized auxiliary organizations to the Chancellor’s Office and other state officials. The reporting requirements apply to both state and non-state funds.  For questions or to report a suspected fiscal impropriety, please contact us at audit@csusm.edu.

Fiscal improprieties may include:

• Fraud, embezzlement, or theft involving CSU assets
• Forgery or unauthorized alteration of financial documents (e.g., checks, bank drafts)
• Misappropriation of CSU assets, including funds, supplies, and employee time (e.g., overtime)
• Theft of university, auxiliary, or student funds (including financial aid and student organization funds)
• Misuse of procurement or travel credit cards
• Impropriety in the handling or reporting of CSU financial transactions
• Profiting from insider knowledge of CSU information or activities
• Unauthorized disclosure of investment activities
• Accepting or seeking anything of material value from contractors, vendors, or those providing services or materials to the CSU
• Any other dishonest act regarding the finances of the CSU or its auxiliaries

Whistleblower and Whistleblower Retaliation Complaints

Regarding whistleblower and whistleblower retaliation complaints, per and , respectively, contact Human Resources at hr@csusm.edu and refer to the whistleblower webpage for additional information.