The reporting and investigation of fraud or irregular activities has been well defined by the Pennsylvania State System of Higher Education through the Office of Internal Audit and Risk Assessment in its Administrative Directive 1991-06.01.
The directive outlines the Procedures for Conducting Investigations.
According to the directive, all reports of improprieties shall be reported to the vice president for Administration and Finance, who will in turn report the issue to the university president. In addition, the vice president for Administration and Finance is to be contacted for the purpose of all investigating, reporting, and notification.
Individuals who are interviewed for the purpose of an investigation shall have the opportunity to have an advisor present.
The role of the advisor shall be to provide advice and counsel to the interviewee during the investigative meeting. The advisor shall not act as a representative or advocate for the interviewee, except where provided for under relevant collective bargaining agreements or law.
Individuals who are interviewed shall keep confidential the questions that were asked as well as the answers that were given.
The reporting of fraud or irregular activities may be done in person, e-mail, or phone. The individual making the report may remain anonymous.