The Continents States University is committed to operating in furtherance of its tax-exempt educational institution and in compliance with all applicable laws, rules, and regulations, including those concerning accounting and auditing, and prohibits fraudulent practices by any of its board members, officers, employees, contractors, or volunteers and including members of the community and students.  This policy outlines a procedure for employees to report actions that an employee reasonably believes violates a law, or regulation or that constitutes fraudulent accounting or other practices.  This policy applies to any matter which is related to The Continents States University’s business and does not relate to private acts of an individual not connected to the business of the university.

If an individual has a reasonable belief that an identified person or The Continents States University has engaged in any action that violates any applicable law, or regulation, including those concerning accounting and auditing, or constitutes a fraudulent practice, the employee is expected to immediately report such information to [the Chief Executive Director].  If the employee does not feel comfortable reporting the information to the Chief Executive Director, he or she is expected to report the information to his/her first line supervisor

All reports will be followed up promptly, and an investigation conducted.  In conducting its investigations, The Continents States University will strive to keep the identity of the complaining individual as confidential as possible, while conducting an adequate review and investigation.

The Continents States University will not retaliate against an employee in the terms and conditions of employment because that employee:  (a) reports to a supervisor, to the executive director, the Board of Directors or to a federal, state or local agency what the employee believes in good faith to be a violation of the law; or (b) participates in good faith in any resulting investigation or proceeding, or (c) exercises his or her rights under any state or federal law(s) or regulation(s) to pursue a claim or take legal action to protect the employee’s rights.

The Continents States University may take disciplinary action (up to and including termination) against an employee who in management’s assessment has engaged in retaliatory conduct in violation of this policy.

[In addition, The Continents States University will not, with the intent to retaliate, take any action harmful to any employee who has provided to law enforcement personnel or a court truthful information relating to the commission or possible commission by The Continents States University or any of its employees of a violation of any applicable law or regulation.]

Supervisors will be trained on this policy and The Continents States University’s prohibition against retaliation in accordance with this policy.