Monday, October 6, 2014

Reporting and Investigating the Misuse of State Property

Well in-case anyone wondered about the UNCG investigation and the use of UNCG property, wonder no more as here are the rules as written by the State of North Carolina including what is considered appropriate punishment for misuse.

University of North Carolina - General Administration
Administrative Policies and Procedures Manual
Title: Reporting and Investigating the Misuse of State Property 

Policy: North Carolina General Statute 114-15.1, requires UNC General Administration employees, who receives
any information or evidence of an attempted arson, or arson, damage of, theft from, or theft of, or embezzlement
from, or embezzlement of, or misuse of, any state owned personal property, buildings or other real property,
shall as soon as possible, but not later than three days from receipt of the information or evidence, report such
information or evidence to his immediate supervisor, who shall in turn report such information or evidence to the
Internal Auditor. The Internal Auditor receiving such information or evidence shall, within a reasonable time but
no later than 10 days from receipt thereof, report such information in writing to the Director of the State Bureau
of Investigation (SBI).

Upon receipt of notification and information as provided for in this section, the State Bureau of Investigation shall,
 if appropriate, conduct an investigation.
The employees of UNC General Administration are required to cooperate with the State Bureau of Investigation,
 its officers and agents, as far as may be possible, in aid of such investigation.

If such investigation reveals a possible violation of the criminal laws, the results thereof shall be reported by the
State Bureau  of   Investigation to the district attorney of any district if the same concerns persons or offenses in
his district.

Finally, improper use of state property is unacceptable and will be addressed by supervisors using disciplinary
standards for University employees.

Scope: By law, all employees are required to report all suspected incidents of theft, damage or misuse of state
owned property, regardless of the dollar amount. UNC-General Administration’s Internal Audit is responsible for
reporting applicable instances to the SBI and coordinating investigative actions.

1.       All employees of the department are required to comply with the reporting requirements of
          GS 114-15.1.
        a.      An employee must report information or evidence to their immediate supervisor as soon as
                 possible but not later than three (3) working days after receipt of information or evidence, unless
                 the suspected misuse involves the immediate supervisor, in which case the matter must be reported
                 directly to the Internal Auditor at (919) 843-5185. 
        b.      Supervisor’s shall complete and submit Form SBI-78 (State Property Incident Report) to the
                 Internal Auditor within three (3) days after receipt of information concerning a potential misuse of
                 state property incident. 
         c.     Supervisor should immediately report the incident to Campus Police at 962-8100 or local police
                 department in the jurisdiction the incident occurred, for suspected incidents of attempted arson, or
                 arson, damage of, theft from, or theft of,  or embezzlement from, or embezzlement, regardless of
                 the dollar amount.  The supervisor will be responsible for coordinating with the local police
                 department, receiving a copy of the incident report (usually two to three days after report is filed).
                 Upon receipt, supervisors will forward a copy of the Police Report to the Internal Auditor. 
         d.     The Internal Auditor shall submit all reports to the Director of the SBI within a reasonable time,
                 but not later than five (5) days after receipt of the Form SBI-78. Furthermore, the Internal Auditor
                 will submit copies of the report to the Chief Deputy of the Office of State Auditor.

2.       The Internal Auditor will manage and coordinate the investigation of misuse of state property cases for UNC General Administration.
                  a.      The Internal Audit will conduct an investigation to situations involving loss or misuse of funds or
                           other types of misuse that may have occurred due to a breakdown in internal controls. The goal
                           of such investigations is to determine if the allegation of theft or misuse is valid and then to
                           identify control weaknesses or breakdowns in procedure that allowed the situation to occur,
                           determine the extent of any loss, and recommend corrective action toprevent the situation from
                  b.      Whenever possible, Internal Audit will notify appropriate members of management prior to
                           beginning an investigation. Advance notice may not be possible in rare situations when even a small
                           delay could allow additional funds to be lost or records to be destroyed. In these situations,
                           Internal Audit will notify management as soon as possible after the investigation begins.
                  c.      The process of conducting and reporting the results of a misuse audit will be similar to the process
                           followed for a routine audit. However, if the investigation reveals a potential violation of any
                           federal, state, or local law, Internal Audit will refer the matter to UNC Campus Police and/or legal
                           counsel for further review and action. Internal Audit will assist these entities with their reviews, as
                           needed. The Internal Auditor will use professional judgment in identifying situations that warrant
                           disclosure to the Office of the State Auditor.
                 d.       While all reports of damage, theft or misuse will be given careful consideration and treated
                           seriously, it is important  to remember that allegations are unsubstantiated unless and until
                           corroborating evidence is obtained. The initial review and any subsequent investigation will be
                           conducted in a confidential manner and with respect for the rights of the individuals involved. 
                           UNC Campus Police or local police department in the jurisdiction incident occurred, and the
                           Internal Auditor will conduct all investigations using applicable professional standards.
                 e.       Should misuse of state property be substantiated in the investigations, the employee is subject to
                           disciplinary action for unacceptable personal conduct.

Question: Was this incident reported to the SBI as required by State Law and if so why did the UNCG Campus Police and not the SBI take the matter to the Guilford County District Attorney?