Click here to access the BGSU Report of Fraud, Waste, and Abuse form.

What is fraud, waste and abuse?
Fraud is the act of making false representations of material facts whether by words or conduct, by concealing information, or by making misleading statements in order to obtain some benefit or payment that would otherwise not exist. These acts may be committed either for the person’s own benefit, or for the benefit of some other party. Of course, these acts must have been committed knowingly, willfully and intentionally.
Waste is spending money or using resources on goods or services in excess of actual need. Waste does not necessarily produce a benefit for the individual, but is an act of poor management of funds.
Abuse consists of practices that cause unnecessary costs to the University.Abuse can be similar to fraud, except that it is not possible to prove that abuse was performed knowingly, willfully and intentionally.

What is the policy at BGSU concerning reporting fraud, waste and/or abuse?
It is the policy of Bowling Green State University to encourage its employees to report suspected misconduct and instances of fraud, waste, and/or abuse involving University resources. Internal Auditing will seriously consider each claim and pursue it to the extent that the information received allows, and based on the evidence that is available. It is also the policy of BGSU to allow reporting individuals to identify themselves or to remain anonymous when reporting suspected instances of fraud, waste, and/or abuse.

What is the procedure at BGSU for reporting fraud, waste, and/or abuse?
1. If you suspect fraud, waste, or abuse has occurred, Contact the Office of Internal Auditing and Advisory Services in writing, by telephone or fax:
Office of Internal Auditing and Advisory Services
911 Administration Building
Bowling Green State University
Bowling Green, Ohio 43403
Phone: 419-494-1962
Fax: 419-372-0345

2. If you are unsure of the type of evidence needed to begin an investigation, or if you wish to remain anonymous, please use the “Report of Fraud” form located on this website. This form will aid you in providing adequate information to Internal Auditing so that they can begin investigations. Send this form via Campus Mail or U.S. Mail if you wish to remain anonymous.

3. If you wish to remain anonymous, please call the Office of Internal Auditing and Advisory Services (419-494-1962) approximately fifteen days after the initial report. This enables the internal auditor to ask any follow-up questions that have arisen since the beginning of the investigation.
* It should be noted that if you identify yourself, it enhances your ability to assist the audit staff in gathering the evidence necessary to substantiate the claim. Reporting directly also helps us to recommend measures to prevent it from reoccurring and to improve the situation. Regardless of how you choose to report, we will treat all claims as sensitive and will only reveal information on a “need to know” basis.

4. Once your claim is received, the auditor will begin preliminary investigations to establish whether the claim has merit and can be substantiated.

5. Following the standard of professional practice, the auditor will review the claim and determine if there is enough evidence to confirm that claim.

6. With this information, the auditor will do his best to draw an unbiased conclusion from facts you have given him, or other information that the auditor can use.

7. This conclusion is then given verbally or in a written format to:
• the head of the department that is being investigated,
• division Vice President,
• Senior Vice President for Finance and Administration,
• Audit Committee of the Board of Trustees,
• General Counsel, University Police and/or Human Resources (if necessary).

What about confidentiality?
Reporting directly helps us to gather the evidence necessary to validate your claim and to identify the nature of fraud, waste and/or abuse. Reporting directly also helps us to recommend measures to prevent it from reoccurring and to improve the situation. However, regardless of how you choose to report, we will treat all claims as sensitive and will only reveal information on a “need to know” basis.
Finally, according to Ohio Revised Code Chapter 124.341, no disciplinary action can be made against you as long as you do not provide false information in your claim “purposely, knowingly, or recklessly.”

Why is there a policy for reporting fraud, waste and abuse?
This policy is in response to the Sarbanes-Oxley Act of 2002, Section 301: The audit committee must provide a mechanism for employees to remain anonymous when reporting concerns about accounting or audit irregularities. Although this act is not a law for colleges and universities, BGSU believes this section is a financial practice which should be implemented among its departments. You may find the act in its entirety at http://news.findlaw.com/hdocs/docs/gwbush/sarbanesoxley072302.pdf