FIACCT 02-08_00 General accounting – Employee theft or financial impropriety

Effective: June 1, 1991
Revised: September 1, 2006
Reviewed: 

Purpose

This policy defines the policy and procedures for reporting problems or potential problems of employee theft or financial impropriety.

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Policy

Greater than $500
When you encounter a problem or potential problem involving employee theft or financial impropriety that appears to involve more than $500, follow your department’s reporting procedures. Also report the problem immediately to the Director of Finance and to the attorney from the Attorney General’s office assigned to your department. The Director of Finance will evaluate the situation and consult with the Department director or designee and the attorney general’s office to determine further action.

$500 or Less
When you encounter a problem or potential problem involving employee theft or financial impropriety that appears to involve $500 or less, follow your department’s reporting procedures. If you choose, you may also report the problem immediately to the Director of Finance and to the attorney from the Attorney General’s office assigned to your department.

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Background

State employees are expected to use state resources honestly and to follow the Human Resource Management rules concerning employee ethics.

The supervisor or manager is responsible to promptly and thoroughly investigate any real or potential problems involving employee theft or impropriety, and to take the appropriate steps.