Fiscal Improprieties

SDSU is committed to an environment of financial transparency and integrity where resources are managed responsibly. CSU Executive Order (EO) No. 1104 articulates the CSU's requirements for reporting actual or suspected fiscal improprieties affecting the CSU and its recognized auxiliary organizations. Depending on the estimated dollar value of the incident, additional notification and reporting is required to the CSU Chancellor's Office administrators (the chancellor, executive vice chancellor/CFO, vice chancellor, and chief audit officer) and other parties as outlined in EO 1104. Although incidents where the estimated dollar value is less than $5,000 may not need to be reported to the CSU, university constituents are expected to report any and all suspected fiscal improprieties to the Audit Department for further guidance and review.

Examples of fraudulent activities and fiscal improprieties include:

• Forgery or unauthorized alteration of a check, bank draft, or any other financial documents
• Misappropriation of funds, supplies, or other CSU assets, including employee time (i.e. overtime)
• Theft of university or auxiliary funds
• Theft of student funds, including financial aid awards
• Impropriety in the handling of money or reporting of CSU financial transactions
• Misuse of procurement or travel credit cards
• Profiting as a result of insider knowledge of CSU information or activities
• Any other dishonest acts regarding the finances of the CSU and its auxiliaries

If you suspect fraud, fiscal improprieties, or have questions, please contact the Audit Director:

Mayra Villalta
Audit Director 
email: [email protected]
phone: x4-9535