1 Introduction

The purpose of this procedure is to provide a structured, transparent, and fair process for responding to suspected Fraud or Corruption within the organisation.

Users of this procedure should refer to the Anti Fraud and Corruption Policy available at www.ucc.ie/en/ocla/policy/afcpp/policy.

In summary, allegations are submitted via a form to the Fraud Response Panel (FRP), assessed and investigated where necessary, and reported to the President for decision-making. Findings are shared with the Audit and Risk Committee and Governing Authority, while the Corporate Secretary reports confirmed Fraud and/ or Corruption and remedial actions to external regulators and authorities as appropriate.

2 Reporting Suspected Fraud and/or Corruption

A person who suspects that Fraud or Corruption may be occurring or may have occurred in the past should report it as soon as possible. Fraud and/or Corruption can be detected at any level within the University, and the following should apply in the reporting of suspected Fraud and/or Corruption:

• Employees should normally report concerns to their Head of School/Function or Line Manager, who escalates the matter to the Head of College/Functional Area. The Head of College/ Functional Area then refers it to the Fraud Response Panel (FRP) using the Fraud/Corruption Notification Form.
• If reporting to an immediate superior is not appropriate, the concern may be raised with a more senior manager or directly with the Head of College/Functional Area, who then refers it to the FRP using the Fraud/Corruption Notification Form.
• Where the Head of College/Functional Area is suspected, employees should report directly to the FRP using the Fraud/Corruption Notification Form.
• If a member of the FRP is suspected, the matter should be reported directly to another member of the FRP using the Fraud/Corruption Notification Form.
• Students should report concerns to their Head of School. If it is inappropriate to report to the Head of School, the report should be made to the Head of College who will then report the allegation to a member of the FRP using the Fraud/Corruption Notification Form.

Those making a report should familiarise themselves with the University’s Disclosures Policy: Disclosures Policy | University College Cork. The FRP may investigate allegations of Fraud and/or Corruption which are referred to it under the University’s Disclosure Policy

On receipt of an allegation of suspected Fraud or Corruption, the Head of Internal Audit will convene the Fraud Response Panel (FRP), see section 3 below.

4 Conflict of Interest

A conflict of interest check will be carried out on Fraud Response Panel members and any others involved in considering an allegation of Fraud or Corruption under this Procedure in accordance with the University’s Conflict of Interest Policy to ensure no conflict of interest exists. This will be documented.

In the event any member of the Fraud Response Panel has a conflict of interest, then the President (or, if the President has a conflict, the Chair of Governing Authority) will appoint an alternative/substitute member.

5 Initial Assessment

The Fraud Response Panel will undertake an initial assessment to gather factual information and reach a view as to whether further action is required. This may involve the following steps:

• Clarifying the basis of the Fraud and/or Corruption allegation and establishing whether there is evidence that a Fraud and/or Corruption may be occurring or have occurred.
• Reviewing all documentation and information available and taking immediate steps to prevent the possible destruction of relevant information or evidence.
• Determining whether the allegation falls under the Anti Fraud and Corruption Policy or should be dealt with through a different University policy or procedure such as the procedures governing alleged academic and research misconduct.
• Gauging the risk associated with the Fraud and/or Corruption and recommending immediate action if the Fraud and/or Corruption is ongoing, involves a serious loss, or danger to others.

The FRP may seek the advice of external experts.

Each case will be considered individually, in accordance with any expert advice obtained, with a view to minimising the losses (both monetary and otherwise) to the University.

Where the initial assessment provides reasonable grounds for suspecting a member or members of staff or the student body of Fraud or Corruption, the FRP, in consultation with the relevant University Officers, will decide if any actions are necessary to prevent future loss and/or further investigation under this Policy or another University Statute, Policy or Rules.

This may include, in consultation with the Chief People and Culture Officer and/or the Deputy President and Registrar, the temporary suspension of staff or student(s) (in accordance with the Principal Statute or Student Rules) pending further investigation.

6 Procedure for Further Investigation

When further investigation is required under this Policy, the FRP will be responsible for considering all aspects of the case. It will:

• Identify the risks involved in the allegation of Fraud and/or Corruption,
• Agree terms of reference for the investigation. The terms of reference should include expertise required, timing and duration of the investigation and reporting structure.
• Develop an action plan to address the next steps. These may include liaison with the Garda Siochana as well as steps to recover assets, liaison with banks, legal advisors, insurers or others as appropriate in the circumstances.

In circumstances where the investigation requires the use of technical expertise or staff resources not available in the FRP, the FRP may appoint external specialists to lead and/or contribute to the investigation.

Members of the FRP will meet at regular intervals to share information and consider progress and further actions.

The FRP meetings will be treated as confidential and will be fully documented by the Head of Internal Audit as Chair.

The Corporate Secretary (in consultation with the FRP) will be responsible for complying with all legal and regulatory reporting requirements for the University, e.g. Data Commissioner, Charity Regulator, HEA etc.

The principles of natural justice and fair procedures will apply in respect of any member of the University who is requested to cooperate with any investigation. Staff/students who are involved in an investigation will be entitled to have a member of University staff or other appropriate individual present during the course of any interview that is conducted in connection with the alleged Fraud or Corruption with a view to supporting the staff/student. If any person who is required to cooperate with the investigation fails to do so, the FRP may refer this to the Chief People and Culture Officer, Deputy President and Registrar or other appropriate person.