Fiscal Misconduct

• UW System Administrative Policy 304
• UW System Administrative Procedure 304.A
• Wis. Admin. Code Ch. UWS 8
• UWM SAAP 07-03 (Faculty/Staff Code of Conduct)
• Wis. Admin. Code Ch. UWS 18

UWM’s Guiding Values commit the institution to ethical behavior and stewardship of resources and acts of fiscal misconduct are in conflict with those values.  Fiscal misconduct can occur in any organization, including UWM, but for a public institution it brings additional risk, including to the public’s trust and UWM’s reputation.  Such acts also carry legal implications for any employee or agent engaged in fiscal misconduct.  For these reasons, instances of suspected or actual fiscal misconduct require heightened monitoring and assurance that proper procedures are followed.

This policy applies to UWM employees and agents, covers instances of fiscal misconduct as defined in this policy, and provides the procedures for responding to fiscal misconduct.

Agent: Students and volunteers who have been authorized to act on behalf of UWM.

Employee: Faculty, staff or students who work for UWM in exchange for remuneration.

Fiscal misconduct means a deliberate act or failure to act that is contrary to established laws, regulations or policies and which results or was intended to result in either loss or other damage to the State or the UW System or improper personal gain. Fiscal misconduct can include, but is not limited to:

1. Theft, embezzlement, or misuse of any State, UW System or University funds or resources, including, but not limited to, cash, credit cards, equipment, supplies, facilities, telephone and IT systems, mail systems, vehicles, and computers;
2. Bribery, kickbacks, and bid rigging;
3. Misappropriation, misapplication, destruction, removal, or concealment of State, UW System, or University funds or resources;
4. Authorizing or receiving compensation for hours not worked or covered by appropriate and available leave;
5. Improper handling or reporting of financial transactions;
6. Credit card and travel expense fraud;
7. Forgery, falsification, or unauthorized alteration of financial documents or records; and
8. Employee conflicts of interest or ethics violations involving the use of one’s public position for personal gain or advantage such as contracts for outside services which benefit the employee and/or their immediate family.

A. When managing or using the university’s fiscal resources, employees and agents of the UW System are expected to: 

1. Act in accordance with all applicable laws, regulations, and policies with respect to handling State or University funds and resources;
2. Aid in the detection and prevention of fiscal misconduct;
3. Be familiar with the types of fiscal misconduct that can occur in their area
4. Be attentive for suspected fiscal misconduct might exist in their unit; and
5. Report actual or suspected violations in a timely and prescribed manner.

B. As soon as there is any indication of an actual or suspected act of fiscal misconduct by a UWM employee or agent, the following steps should be taken, as reflected in Appendix A: 

1. The discovering party should immediately report the incident or issue to their supervisor. 
2. Upon receipt of any such matter, the supervisor should immediately notify the Vice Chancellor for Finance and Administrative Affairs (“Vice Chancellor”) or the UW System Vice President for Finance. If the discovering party is uncomfortable speaking with their supervisor, is not satisfied with the supervisor’s response, or does not have a supervisor, the discovering party should directly inform the Vice Chancellor or designee in the Vice Chancellor’s absence.
3. If an employee or agent of UWM is suspected or found to be engaged in fiscal misconduct, the individual’s supervisor cannot solely determine the remedy to be used. In all cases, the supervisor shall report the misconduct under section B(2). 
4. The Vice Chancellor will ensure that the institution conducts a preliminary review into the suspected instance of fiscal misconduct. 
5. If the institution determines that the suspected fiscal misconduct has not caused or is unlikely to cause significant financial, legal, and/or reputational risk to the UW System or the institution, the institution may resolve and conclude the matter through appropriate institutional processes.  
6. If the preliminary review finds that the suspected fiscal misconduct has caused or is likely to cause significant financial, legal, and/or reputational risk to the UW System or the institution, the Vice Chancellor shall report the suspected misconduct to the Chief Audit Executive and the UW System Vice President for Finance. The remainder of UW System Administrative Procedure 304.A shall then be followed. 
7. If the suspected misconduct is reported to UW System, UW System Administrative Procedure 304.A(4)(b) shall apply.
8. If the suspected misconduct is not reported to UW System, the Vice Chancellor will ensure that the appropriate unit or individual(s) investigates the suspected misconduct, as reflected in Appendix A and based on the nature of the suspected misconduct.
9. Should any fiscal misconduct investigation substantiate a violation of this Policy, after consultation with the Vice Chancellor, the matter will be referred for consideration of discipline as follows. Each party or body who receives the matter from the investigating unit/individual shall handle the matter in an efficient manner that, to the extent possible, protects the confidentiality of the involved parties.
   1. Academic Staff, University Staff, Limited Appointees, Graduate Assistants, Limited Term Employees, and Student Employees: The investigating unit/individual shall forward the investigation report to the employee’s Dean or Division Head for implementation pursuant to applicable policies and procedures.
   2. Faculty: The investigating unit/individual shall forward the investigation report to the faculty member’s dean for implementation pursuant to Faculty Policies and Procedures Chapter 5. 
   3. Student Agents: The investigating unit/individual shall refer the investigation report to the Dean of Students for implementation under Ch. UWS 17.
   4. Non-student Agents: The investigating unit/individual shall consult with the Office of Legal Affairs about possible sanctions or other remedies.

C. Protections for Reporting Employees

UWM employees who report an actual or suspected violation in good faith or participate in an investigation under this Policy may not be subject to any adverse action because of such report or participation. If an individual believes that they have been subjected to such adverse action, they should report such conduct pursuant to the Code of Conduct (SAAP 07-03) Section III. Alleged conduct constituting retaliation under state or federal discrimination laws may be referred to UWM’s Office of Equal Opportunity and Civil Rights pursuant to Code of Conduct Section III.

D. Confidentiality

Reports and investigations will be kept confidential to the extent possible, consistent with UW policies, applicable laws, and the need for an investigation.

Reports of fiscal misconduct may be submitted to Finance and Administrative Affairs online: https://uwm.edu/compliance/report-fiscal-misconduct/.

Questions regarding the interpretation of this policy should be directed to: UWM Compliance & Ethics Officer, https://uwm.edu/compliance/.

• Appendix A: Fiscal Misconduct – Review Process

December 12, 1974

Original

October 1, 1988

Revised

April 20, 2015

Revised

May 1, 2018

Revised

May 20, 2026

Revised