1. Accounting Fraud
Intentional manipulation of financial statements by systematic recording and analysis of the business and financial transactions associated with generally accepted accounting practices. (Examples include misstatement of revenues, misstatement of expenses, misstatement of assets, wrongful transactions)
2. Breach of FNU Tender Policy
Disclosing confidential tender information to a third party. Supplier or contractor activity in violation of FNU policies and procedures; improper supplier or contractor selection based on personal gain, improper negotiation, or diversion of contract awards.
3. Conflict of Interest
An employee who has, directly or indirectly through family or business connections, an interest in supplies of goods or services, or an interest in contractors or potential contractors with FNU, does not declare conflict of interest and willingly participates in the selection, award, or administration of a contract with any party with which it has a direct or indirect business/commercial interest
4. Donor stewardship
Mishandling of donor funds directed to FNU for a specific purpose or towards a specific project.
5. Fraud, Waste, Abuse or Misuse of FNU Resources
Fraud is any intentional act or omission designed to deceive others or dishonestly obtaining a benefit or causing loss by deception or other means. Examples include improper or unauthorised use of FNU’s information or intellectual property for personal gain, misuse of FNU assets, equipment or facilities etc.
6. Theft/ Embezzlement
The act of stealing; specifically: the felonious taking and removing of property with intent to deprive FNU of its physical or intellectual property. Examples include bookkeeping errors, misapplication of funds, mishandling of cash and theft of FNU’s assets).