Reporting Fraud

To Report Fraud

As state employees, certain protections may apply when reporting fraud. Nebraska's LB 81-2711 requires UNL to notify employees of their rights and responsibilities as defined in the "State Government Effectiveness Act - Rights and Responsibilities of Employees.". State government offices that accept fraud reports include: State Ombudsman at (800) 742-7690, or Nebraska Auditor of Public Accounts at (800) 842-8238.

What is Fraud

Fraud is the intentional deception made for personal gain or to damage another individual or entity.  Fraud awareness is important to protect the assets of the University.

Fraud occurs when the following enabling conditions exist:

  1. external pressures on employees,
  2. rationalization of inappropriate actions, and
  3. opportunities in the workplace to commit fraud.

Establishing a work environment that allows employees to discuss personal concerns or inequities within a unit may deter fraudulent behavior. However, a well structured and practiced system of internal controls is the most manageable deterrent to fraud. Operations Analysis can help you determine if internal control weaknesses exist within your unit that could allow fraud to occur and go undetected. You may also perform an internal control self-assessment by utilizing the various Business Process Assessment tools.

To Report Fraud

As state employees, certain protections may apply when reporting fraud. Nebraska's LB 81-2711 requires UNL to notify employees of their rights and responsibilities as defined in the "State Government Effectiveness Act - Rights and Responsibilities of Employees.". State government offices that accept fraud reports include: State Ombudsman at (800) 742-7690, or Nebraska Auditor of Public Accounts at (800) 842-8238.

Fraud Warning Signs


All UNL employees should be aware of the classic fraud warning signs and what actions should be taken if these signs are identified. Remember to never try to investigate a potential fraud yourself!