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It is the policy of the University to identify and promptly investigate any possibility of dishonest, fraudulent or illegal practices involving faculty, staff, students, vendors, agencies, or other parties. This policy applies to all 91��Ƭ�S�ϼ� employees. 

Persons found to have committed a dishonest, fraudulent or illegal act in relation to the University's fiscal affairs are subject to Corrective Action or termination of employment. Dishonest, fraudulent or illegal practices include but are not limited to the following:

1. Forgery (alteration) of documents (checks, promissory notes, assignments, time reporting, independent contractor agreements, purchase orders, budgets, etc.) and similar or related activity
2. Misrepresentation of information on any official or University documents
3. Misappropriation of funds, securities, supplies, or any other asset (including furniture, fixtures, or equipment)
4. Unauthorized access to or alteration of information systems
5. Improprieties in the handling or reporting of financial transactions
6. Authorizing or receiving payments for goods not received or services not performed
7. Authorizing or receiving payments for hours not worked
8. Any violation of Federal, State, or local laws
9. Credit/debit card abuse with fraudulent intent
10. Receiving personal compensation or consideration for obtaining, arranging, negotiating or implementing any agreement, contract or purchase order (kick back)
11. Using SMU's tax exempt privileges for personal purchases
12. Any similar or related activity

Sanctions

Employees found to be in violation of this policy are subject to the following policies: Standards of Professional Ethics for Faculty,  Procedural Standards for Faculty Sanctions and Dismissals, and Policy 7.23 Personal Conduct, as appropriate.

1. Dishonest, fraudulent or illegal acts are regarded as egregious and generally warrant termination of employment without the need for corrective action.
2. Students found to be in violation of this policy are subject to the SMU Policies for Community Life.
3. Some cases may warrant investigation by law enforcement agencies.
4. Appropriate corrective action will be applied to a supervisor for failing to detect an offense, if the supervisor knew or reasonably should have known of the dishonest, fraudulent, or illegal practice.

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