APPROVED BY THE PRESIDENT 1 AUGUST 1991; REVISED
                 AUGUST 1998
 
  I.   Responsible Officer
 
       The Vice President for Administrative Affairs is the
       institutional official responsible for determining the
       appropriate course of action when there is a report of
       suspected fiscal irregularities.
 
  II.  Fiscal Irregularities
 
       Fiscal irregularities include, but are not limited to:
       embezzlement; theft; falsification of documents;
       financial conflicts of interest; and misuse of
       University property.
 
  III. Procedures
 
  A.   Reporting and notification
 
       Any known or suspected fiscal irregularities shall be
       reported immediately either to the University Vice
       President for Administrative Affairs or the System
       Internal Audit Office.  The officer or office receiving
       the report shall immediately notify those others as may
       be specified in University System of Maryland policy
       VIII - 7.10 and as necessary to initiate an
       investigation.
 
  B.   Investigation
 
       The Vice President for Administrative Affairs shall
       determine the appropriate means for investigation in
       consultation, as the Vice President deems appropriate, with
       the System Internal Audit Office, the University Legal
       Office, and the University Chief of Police.  The Vice
       President shall inform the President and others who may need
       to know about the investigation.  Federal requirements shall
       be followed if the misconduct involves federal grant funds.
 
  C.   Resolution
 
       Upon completion of the investigation, the Vice President for
       Administrative Affairs shall report the results of the
       investigation and shall make a recommendation for
       resolution to the President.  The President shall consult
       with others regarding the resolution and report the
       resolution as may be required by System Policy VIII - 7.10.
 
  IV.  Confidentiality; no retaliation
 
       Every effort, consistent with law, shall be made to
       protect the confidentiality of any person reporting
       suspected fiscal irregularities.  Retaliation of any
       kind against a person making a report in good faith
       shall not be tolerated.