Alexandria Technical & Community College is committed to creating an environment where fraudulent and other dishonest acts are not tolerated. Alexandria Technical & Community College has adopted and follows the Minnesota State Board Policy in its entirety.

A dishonest act generally involves deliberate act or failure to act with the intention of obtaining an unauthorized benefit, destruction of property, or otherwise fraudulent behavior. Dishonest acts include, but are not limited to:

  • Theft or misappropriation of funds, long distance telephone services, supplies, property, computer software, intellectual property, or other resources;
  • Forgery or alteration of documents;
  • Bribery or attempted bribery;
  • Unauthorized use of records or access to information systems, including unauthorized sharing of computer security clearances;
  • Unauthorized alteration, manipulation, or destruction of computer files and data;
  • Falsification of reports to management or external agencies;
  • Conflicts of interest that pursue a personal benefit or advantage while compromising the public interest;
  • Improper handling or reporting of financial transactions;
  • Authorizing or receiving compensation for goods not received or services not performed;
  • Authorizing or receiving compensation for hours not worked;
  • Incurring obligations in excess of appropriation authority, and
  • Willful violation of laws, regulations or policies, or contractual obligations when conducting ATCC business.
Fraud Inquiry

A fraud inquiry is the initial process for examining complaints, allegations, and other possible evidence of dishonest acts. The objective of a fraud inquiry is to determine whether sufficient evidence exists to warrant a fraud investigation.

Fraud Investigation
A fraud investigation is the process of collecting and examining evidence to determine whether a dishonest act involving possible criminal action or significant financial loss has occurred.

Related ATCC Documents:


Approved by: Leadership Council

Effective Date: 1/13/2021

Next Review Date: January 2024

Archive: 1.7.1 Fraudulent and Other Dishonest Acts