Reporting Misuse of State Property
Administering Office: Administration and Finance (University Police)
Initially Approved: November 24, 2003
Posted: December 12, 2003
North Carolina General Statute 114-15.1 requires all state employees to report any
and all misuse, damage, theft, embezzlement, attempted arson, or arson of state property
to their supervisors. This report must be filed as soon as possible, but no later
than three days after information or evidence of such a crime is discovered.
Supervisors, in turn, are required to report such incidents to the University's administration
so that a written report may be filed with the State Bureau of Investigation within
The statute also requires that all state employees cooperate fully with investigators
of such incidents and aid in the investigation of the crimes.
Moreover, in a 1998 opinion by the Attorney General, even allegations of such crimes
that have not been proven credible must be reported.
The following procedures will be followed at Western Carolina University to assure
compliance with the law:
- Any employee who has any information or evidence of misuse, damage, theft, arson,
attempted arson, or embezzlement of or from any state-owned property shall report
such information or evidence to his/her supervisor or to the University Police as
soon as possible, but no later than three days after receipt of such information or
- Any supervisor who receives information or evidence that any of these incidents involving
state property have occurred shall report the situation to the University Police as
soon as possible, but no later than three days after receiving the information;
- The Director of University Police will notify the Vice Chancellor for Administration
and Finance and the Vice Chancellor responsible for the property when such a report
is received. The Director will also notify the Internal Auditor and/or the Purchasing
Office as necessary.
- The Director of University Police is responsible for assuring that a report is made
on the incident or situation, that the incident is thoroughly investigated, and that
a "Misuse of State Property" report form is filed with the State Bureau of Investigation
within ten days of the date that the offense was reported to the police;
- In addition, the Director of University Police is authorized to call on the State
Bureau of Investigation directly for assistance in conducting the investigation of
such incidents when necessary;
- The Internal Auditor is authorized to call upon the State Auditor for assistance in
conducting the investigation of such incidents when necessary;
- Where appropriate, the Director of University Police or his designee, the Internal
Auditor, or the Purchasing Office will evaluate the control systems in place in the
affected area and recommend improvements in systems to provide additional protection
for state property or state funds and prevent recurrence of such crimes.