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FISCAL MANAGEMENT OPERATIONS GUIDE

Investigation of Theft or Misappropriation of University Assets

Instances of theft or misappropriation of University assets are normally investigated by the University Police and/or the Office of Internal Audit. If warranted, local law enforcement or investigators from other jurisdictions may intercede.

University Police Investigations

University Police Officers normally investigate reported losses or apparent theft of equipment and/or supplies, destruction of property, and loss/theft of cash receipts resulting from robbery, burglary, theft, or employee misappropriation. The Office of Internal Audit furnishes information pertinent to the offense such as verification of amount of loss and documentation showing the last known person with care, custody, or control of the missing item. A final synopsis of the investigation is forwarded to the Vice President for Business Affairs upon completion of the investigation. If sufficient evidence is present to support criminal charges, the suspect is entered into the Criminal Justice System for trial.