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Code of Conduct and Ethics

The Controller's Office ensures that all business activities at NC State abide by state and federal laws and are conducted in an ethical, responsible manner.

North Carolina State University is a State supported institution and as such is held up to high standards of conduct in its service and business activities/functions. State agencies such as the University of North Carolina – System Office (UNC-SO), Office of State Budget and Management (OSBM), Office of State Purchasing and Contract (OSPC), Office of State Human Resources (OSHR), Office of the State Controller (OSC), and the Office of State Auditor (OSA) exercise oversight responsibilities and establish rules and regulations over the operations of the University. Management is responsible for and establishes controls and safeguards to ensure compliance with these rules and regulations.

As a State supported institution the University is also held up to close scrutiny by the public and is responsive to all questions regarding the use of State funds. Illegal acts are promptly reported to the State and to Campus Police. Management takes appropriate action to address all control weaknesses highlighted by self-evaluations and by internal or external audits. Provisions of the State Executive Budget Act are followed. Timely and accurate reporting is made to UNC-SO, OSBM, OSC, and OSA. Information and assistance requested by the OSA is provided promptly. Journal entries made for financial reporting are supported with appropriate supporting documentation.

The annual financial statements and tax returns are completed timely, are fairly stated in all material respects, and are in accordance with the established reporting standards. Decisions and responses to questions are done so with due care, competence, diligence, and without misrepresentation of the facts. Employees act with honesty and integrity and avoid relationships that would appear to be a conflict of interest. Employees interact with customers, fellow employees, and others in a businesslike manner, using ethical behavior, proper communication, a professional attitude, and due respect. Employees are responsive to the need for security over information and university assets. Employees are responsible for the assets and resources entrusted to them. Employees are responsive to communicating to their supervisor or to the University Controller observations of questionable behavior or of potential abuse or illegal acts.

University Guidelines and Reference

Conflicts of Interest

Relationships with Clients and Suppliers

Organization Funds and Other Assets

Use of Computers

POL 08.00.01 — Computer Use Policy

Reporting Fraud, Waste or Abuse of State Funds