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CISA Guidance on Protecting Organization-Run Social Media Accounts

 

Fraud Resources

To help you get started, we are sharing some helpful resources produced by the sponsor,  the Association of Certified Fraud Examiners (ACFE), to further your knowledge of fraud and share with your organization.

ACFE 2020 Report to the Nations

Learn how fraud is committed and the most effective ways to detect it. Identify fraud losses at global, industry and organizational levels. Discover how organizations respond when occupational fraud has been identified.

Compare your organization’s fraud risks by industry, region and size. Benchmark your anti-fraud efforts against similar organizations and against the most effective methods for reducing fraud losses.

See which employees or departments present the greatest fraud risk for your organization. Learn where the largest frauds are likely to occur. Identify behavioral clues that can be indicators of fraudulent conduct.

5 FRAUD TIPS Every Business Leader Should Act-On

Organizations worldwide lose an estimated 5 percent of their annual revenues to fraud, according to the ACFE’s 2016 Report to the Nations on Occupational Fraud and Abuse. A single instance of fraud can be devastating: the median loss per fraud case was $145,000, and more than a fifth of the cases involved losses of at least $1 million. The good news? There are some basic steps your organization can take immediately to lessen your vulnerability to fraud.

How to Be a Fraud Fighter in Your Organization

What is fraud?

In the broadest sense, the term fraud encompasses actions that are meant to deceive for financial or personal gain. It’s any intentional or deliberate act to deprive another of property or money by guile, deception or other unfair means. Occupational fraud is fraud committed by people who work for, or do business with, an organization. This specific form of fraud represents a real and large risk to any organization that employs individuals.

ACFE Fraud Prevention Check-Up

No one is immune from fraud, but there are ways to prepare and prevent it. Does your company have adequate controls in place? Are there blind spots that you may not be able to see? Test your company’s fraud health with this free training resource featuring a checklist. This PDF contains valuable resources for your company's ongoing fight against fraud.

University Resources

UKIA Administrative Manual

The University of Kentucky Internal Audit (UKIA) Administrative Manual includes the following:

 

  • General guidelines
  • Business continuity plan
  • Emergency preparedness plan   

 

All policies and procedures established by the University of Kentucky are considered the minimally acceptable standard for employees of this department. The guidelines documented in this manual shall be consistent with the University of Kentucky’s policies and procedures as well as the Internal Auditing standards included in the International Professional Practices Framework issued by the Institute of Internal Auditors. This manual will provide guidance but is not intended to be all-inclusive.

 

Administrative Regulations

Administrative Regulations are policies adopted by the President to implement the Governing Regulations and provide for the general administration and oversight of the University.

Athletics Compliance

The vision of the University of Kentucky Athletic Compliance Office: Striving to provide institutional constituents the regulations required for athletic and academic achievement.

Business Continuity Plan

University of Kentucky created a Division of Emergency Management in August of 2004. It later expanded in November of 2011 to Crisis Management and Preparedness (CMP). The CMP Division is a branch of the University of Kentucky Police Department and works closely with other campus departments.

Capital Assets

Capital Asset Accounting oversees and maintains the accounting for all capital projects plant funds, debt service payments for bonds and capital leases, capitalization and depreciation of all buildings and equipment, and assist departments with compliance to federal, state and University laws and regulations pertaining to capital assets.

Cash Handling

What are the university's cash operations policies and procedures? Who is responsible for cash handling operations at the university? Cash handling is now part of the Finance and Administration Specialized Training, where you will take away:

  • Identify your department's role and responsibilities when it comes to handling and depositing cash
  • Recognize risks associated with cash handling
  • Discuss why it is important to have written cash handling procedures
  • Incorporate best practices and internal controls in the daily operation of your department

Discretionary Expenditure Policy

As the flagship institution of higher education for the Commonwealth of Kentucky, the University of Kentucky is held to a high level of accountability for its business practices. Every reasonable effort must be made to ensure that funds are used in a responsible and appropriate manner. Certain types of expenditures require caution; these expenses have been categorized and entitled as discretionary expenditures. This Discretionary Expenditure Policy ensures that expenditures in these categories only occur when necessary and appropriate.

FERPA & Privacy

The University of Kentucky’s Office of the Registrar, in compliance with the Family Educational Rights and Privacy Act (FERPA), is responsible for monitoring access to and release of information from student education records. The information provided on these pages is provided as a tool to answer general questions; it is not intended to include all academic policies and procedures.

Faculty and staff with access to student education records are legally responsible for protecting the privacy of the student by using information only for legitimate educational purposes to instruct, advise, or otherwise assist students.

Unless your position involves the release of information and you have been trained in that function, any requests for disclosure of information, especially from outside UK, should be referred to the Registrar's Office.

Discussing a student's record with any person who does not have a legitimate educational interest (including, but not limited to parents, spouses, and employers) is a violation of FERPA. This pertains to all conversations and communications.

Governing Regulations

Governing Regulations are policies adopted by the Board of Trustees for the governance and operations of the university. These regulations provide the framework for the university administration to comply with federal and state law and implement Board decisions. 

Hospital Policies

University Health Services is your source for employee and student health care. Our physicians are board-certified in family practice, internal medicine, gynecology/genitourinary care (GYN/GU), psychiatry, and occupational medicine. In addition to our physicians, our nurse practitioners have certification in family medicine, women's health, psychiatry and emergency medicine.

Hospital Purchasing

The Purchasing Division provides procurement support to the University enterprise including academic, healthcare, research, athletics, facilities, and other areas.

Human Resources

For more information about Human Resources (HR), please click here.

Human Resources Policies

A list of all HR policies can be found here.

Human Resources Training

All HR training and information can be found here.

Information Technology Resource Access

This Administrative Regulation establishes university requirements for the appropriate use of technology resources. This regulation outlines specific rules that each user must follow when using technology resources provided by or through the university, as well as external technology resources to which the university enables or facilitates access.

IT Security & Policy

Information Technology Customer Services provides the UK Campus community multiple options to contact customer services agents and work directly with them to resolve a computing issue that you are experiencing. ITS' policies, recommendations and standards are available here.

Payment Request Document (PRD)

Quick reference cards can be found here.

Personal Service Contracts

The University of Kentucky’s requirement for outside Personal Service contracts and design services, are to be procured and processed in accordance with KRS 45A.690 to 45A.725 and 45A800 – 45A836 (if applicable).

Procurement Cards

Accounts Payable Services administers a procurement card program designed to provide cardholders an effective and efficient solution for procuring and paying for items authorized under the University’s delegated purchasing authority policy. Additional features of the procurement card program include a “Declining Balance Card” that is a viable option to selected imprest accounts and an invoice payment option called “Payment Plus”. Collectively, these processes facilitate delegated procurement and research participant payments. They also reduce operating costs and enhance revenues.

Records Retention

The Commonwealth of Kentucky mandates by statute that all public records be retained or disposed of according to state guidelines. In 1994, the State Archives developed the first installment of a model schedule for public records generated by state universities. The schedule calls for timely destruction or permanent preservation of all university documents. The latest model was approved in June 2022. The schedule can be found here

Regulations Library

Governing Regulations (GR) are policies adopted by the Board of Trustees for the governance and operations of the University. These regulations provide the framework for the University administration to comply with federal and state law and implement Board decisions. Through the GR, the Board of Trustees mandates and delegates the necessary authority to various individuals and constituencies to fulfill the University’s missions.

Research Support

Services, collections, technology and other amenities are available on each floor of the library.

Tax Exempt Policy

The university is exempt from Kentucky state sales tax. When sales tax is charged to your procurement card, you must contact the vendor directly to arrange for a credit. Many states have reciprocal agreements with the Commonwealth of Kentucky and offer UK sales tax exempt status.

Travel Vouchers

Prior to registering or taking your trip ALL Faculty, staff, and students will need to fill out a travel authorization form and have it approved in advance. ALL staff and student travel authorization forms must be reviewed and signed by your PI before submitting to Rebecca Hisel. The travel authorization form will help to ensure that funds are budgeted and available from the proposed grant or cost center. We will also use this form to determine if the Travel Voucher or Student Payment Voucher is the appropriate method for reimbursement based on the type account it is being paid from. No expenses should be charged to the Procard prior to approval of the Travel Authorization.

UK Ethical Principle and Code of Conduct

The University of Kentucky Ethical Principles and Code of Conduct document the university’s expectations of responsibility and integrity by its members.

Exemplary ethical conduct is critically important in our relationships with colleagues, trustees, students, volunteers, contractors and the public.  This statement reflects the values of the University approved by the Board of Trustees on January 27, 2004 and modified on March 27, 2012.