B-1-0 Fiscal Complaints/Concerns Procedure
The following procedure is established for the receipt, retention and treatment of complaints/concerns received by the College regarding accounting, internal controls and auditing matters. It also provides a mechanism for the confidential and/or anonymous submission of information by employees and members of the public regarding questionable accounting or auditing matters:
Employees and members of the public have two options to submit complaints/concerns regarding fiscal operations of the College:
- They may call or submit written complaint/concerns to the Chief Financial Officer (CFO) or the Associate CFO. The CFO or the Associate CFO will be responsible for review and investigation of the complaint/concern and, where possible, provide the individual(s) submitting the complaint/concern feedback on his/her findings.
- For confidential and/or anonymous complaints/concerns, employees and members of the public may call or submit written documents to the Director of Human Resources. Upon receipt of such complaints/concerns, the Director of Human Resources will promptly forward such submissions to the College's independent auditing firm for review and investigation. Upon request, the identity of the individual(s) submitting the complaint/concern will be treated as confidential (as determined by appropriate Oregon statute). Based on the nature and content of the complaint/concern, the independent auditor will be responsible for determining the appropriate investigatory process.
For other than anonymous complaints/concerns, the Director of Human Resources will notify the individual(s) submitting the complaint/concern of its receipt and the role of the independent auditors and the Board for its review, investigation and disposition. The independent auditors will report their findings to the CFO. If, due to the nature of the findings, there is a conflict with reporting to the CFO, the auditors will report to the President. If, due to the nature of the findings, there is a conflict with reporting to the President, the auditors will report their findings to the Board of Directors.
For other than anonymous complaints/concerns, the Director of Human Resources will be responsible for providing a response to the individual(s) who submitted the complaint/concern.