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Internal Audit
Reporting Fraud, Waste and Abuse
Reporting Fraud, Waste and Abuse

The College is committed to the responsible stewardship of resources; and state law requires all public institutions of higher education to provide a means by which employees, students, or others may report suspected or known improper or dishonest acts.

Whether you are part of departmental management, a faculty or staff member, a student, or an interested citizen,  we encourage you to report known or suspected dishonest acts by employees, outside contractors, or vendors.

The College had developed a brochure for the reporting of Fraud, Waste and Abuse.

Preventing Fraud, Waste and Abuse in your department

Roane State Community College management is responsible for establishing and implementing systems and procedures to prevent and detect fraud, waste, and abuse. A proactive approach to preventing fraud in the institution is done by implementing the proper internal controls. For example:

  • Create a culture of honesty and high ethics
  • Evaluate current processes and controls
  • Develop an appropriate oversight process

The American Institute of Certified Public Accountants has developed the following document to help management prevent and deter fraud:  Management Antifraud Programs and Controls

What Should I Report?

Dishonest acts, either known or suspected, should be reported, such as:

  • Theft or misappropriation of funds, supplies, property, or other college resources.
  • Forgery or alteration of documents.
  • Unauthorized alteration or manipulation of computer files.
  • Improper and wasteful activity.
  • Falsification of reports to management or external agencies.
  • Pursuit of a benefit or advantage in violation of the Tennessee Board of Regent's conflict of interests policy.
  • Authorization or receipt of compensation for hours not worked.

Think Before You Speak

Before making allegations of dishonesty, be reasonable certain of any claims.  Such allegations can seriously affect the accused person's life and adversely affect the working environment in the person's department.

Reporting Options

Several options are available to all Roane State employees, students, and others for reporting known or suspected dishonest acts. You may report your concerns to the following:

  • Your supervisor or department head.
  • An official at the College.
  • The Department of Internal Audit. By phone: 865-882-4529 or email: bensonac@roanestate.edu
  • The Tennessee Board of Regents by e-mail at: ReportFraud@tbr.state.tn.us
  • The Tennessee Comptroller's Hotline for Fraud, Waste, and Abuse at 1-800-232-5454

If you are a supervisor, department head, or campus official and you receive a report of a dishonest act, do not investigate, but contact the Department of Internal Audit for further assistance.

Investigations

When the Office of Internal Audit receives allegations of dishonesty or irregularity by an employee, outside contractor, or vendor, it is required to conduct an investigation.

Departmental management should NOT attempt to conduct investigations or alert suspected employees of an impending investigation.

In an investigation, objectives include verifying the facts, maintaining objectivity and confidentiality, determining responsibility, and recommending corrective actions to help ensure that similar actions do not occur in the future.

Protection under State Law

As Internal Audit investigates allegations of dishonesty, the reporting individual’s confidentiality is protected under Tennessee Code Annotated Title 10, Chapter 7 (subject to court action requiring disclosure). Also, state law prohibits discrimination or retaliation of any kind against employees who report allegations of dishonest acts.

Reporting Responsibility

The Department of Internal Audit has reporting responsibilities to the Audit Committee of the Tennessee Board of Regents through the Director of System-wide Internal Auditing.  This reporting relationship enables us to independently and objectively review matters involving any level of administration at Roane State Community College.

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Roane State Community College is a TBR and AA/EEO employer and does not discriminate on the basis of race, color, national origin, sex, disability or age in its programs and activities. View full non-discrimination policy.

Report Fraud, Waste and Abuse

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