In the rush to complete tasks, documentation, review, and approval requirements may be viewed as obstacles. However, a recent incident at the University of Connecticut, where a faculty member faces first-degree larceny charges, underscores the importance of these requirements. They are not obstacles; rather, they ensure accountability and help keep our resources applied to our mission.
Allegations and Investigation
Here are two accounts of the situation at UConn:
The Daily Campus - UConn professor arrested for misuse of funds
NBC Connecticut - UConn faculty member arrested for allegedly misusing school funds to travel
A university spokesperson said the allegations emerged after the compliance office received an anonymous tip that suspected the professor of making suspicious charges.
Following an investigation, the university found that between June 2021 and December 2023, the professor had misused $58,000 of university and grant funds for personal travel and expenses related to 19 trips.
Details of the Misuse
The university's investigation found that the professor had taken several high-cost trips to countries such as Ireland and Portugal, claiming there were specific research needs she could only accomplish overseas.
However, the university later found that the expenses were primarily for personal use, including trips to Disney World with her children, trips to Ireland to visit a daughter, and visits to family members in Chicago.
The professor attempted to disguise her deceit by planning or creating work after the fact and to justify the expenses by editing handwritten and photoshopped receipts for transportation, lodging, meals, and more.
UConn's Response to the Incident
The state's attorney's office determined there was enough evidence to apply for a felony arrest warrant, and the professor is on administrative leave while waiting for the outcome of the university's disciplinary process.
UConn announced plans to improve its travel approval process for university-sponsored trips, adding extra levels of approval above certain dollar thresholds.
President Rakena Maric also stressed the institution's commitment to fostering a culture of compliance:
"The university conducts thorough investigations into potential policy violations and takes appropriate action as needed.
"That is what happened in this case, and it is how we continually support a culture of compliance on our campuses."
Final Reflections
In my supporter profile in my blog post, The Art of Noticing - Four Supporter Spotlights, I mentioned how "control breakdowns often occur because people fail to see the problem before them."
That appears to be what happened at UConn. Those responsible for overseeing the professor's activities did not notice what was happening.
The following is an excerpt from Your Role in Internal Control - Episode 6, Control Activities, where we discuss how control activities are essential for noticing these kind of things:
"Segregation of duties does not require a large staff or complicated procedures. Supervisors in small departments can compensate by boosting the detective controls at their disposal, essentially conducting regular mini-audits to ensure critical activities are on track.
"Be transparent, and don't do this work in secret. You want your team to know you're paying attention! The simple knowledge that you're watching may be your best preventive control. But that does not suggest you must be a micromanager or constantly looking over your team's shoulders.
"Regular use of control activities lets your team know you are engaged and interested, not that you don't trust them. Your team should understand that you ask questions and expect answers."
We don't know what prompted the anonymous tipster's concerns or how they fit within UConn's hierarchy. However, the tipster had a university-provided channel for anonymously reporting their suspicions.
WSU's Research Office sponsors a University Hotline for reporting concerns about business ethics, federal research compliance, and other areas of misconduct: EthicsPoint - Wichita State University
The University Hotline is not a substitute for the university's existing reporting channels. Instead, the service is provided as an additional means of reporting, especially when the tipster prefers to maintain confidentiality.
WSU's Accounts Payable Department provides detailed guidance about documentation requirements for the university's expenditures, including a manual that covers how to explain an expenditure's business purpose:
WSU Accounts Payable Department
Chrome River User Manual - Business Purpose
Image credit: Pexels/Karolina Grabowska