Transcript Slide 1

Western Washington University
ETHICS IN WASHINGTON STATE ACADEMIA
AND
WESTERN’S POLICIES AND FINANCES
New Faculty Orientation
Fall 2011
WWU Office of the
Internal Auditor
Ethics In Public Service Act
• The Ethics In Public Service Act (Chapter 42.52
Revised Code of Washington) applies to all university
employees, including student employees.
• The ethics law establishes minimum standards of
conduct and provides guidance for ethical choices.
• State employees are obligated to conserve and protect
state resources for the benefit of the public interest.
• State employees may not use state
resources for private gain.
Ethics Training
Additional, in depth training is available at • Human Resources Training web site
(http://www.wwu.edu/hr/od/training/descriptions.
shtml#ethics )
• Executive Ethics Board web site
(http://www.ethics.wa.gov/TRAINING/Training.ht
m)
(Also, you can contact Internal Audit for more information if
you have specific ethics-related questions.)
State Ethics Board
• Ethics Board receives complaints and performs
investigations of alleged ethics violations
• Ethics Board web site at
http://ethics.wa.gov/ contains:
– Contact information
– Frequently Asked Questions
– Links to RCW and WAC
– Training information
– “Enforcement” page (list of violations & penalties)
– Official Advisory Opinions
– Newsletters and Brochures
Ethics Law Covers
• Appropriate use of resources
• Compensation for outside activities
• Gifts – Including restrictions if you have purchasing
decision authorities, compensation for reviewing
textbooks and disposing of review textbooks
• Personal Financial Interests – Including
authored textbook use in Western’s classes
• Receiving honoraria payments
• Conflicts of Interest
• Confidential Information
…and more
Using University Resources
The part of the law that is most applicable to all
state employees is using resources.
• The law defines how resources should and
should not be used.
• You can always, of course, use university
resources to perform university work.
What is a University Resource?
Resources include, but are not limited
to: your state compensated time,
university phones, fax machines,
computers, printers, office space, email system, internet access, and
tools.
Personal Use – De Minimis Rules
• You are allowed to make personal use of resources as
long as you follow the de minimis rules, and your use
is not prohibited. (see subsequent slide)
• To be considered de minimis:
– There must be little or no cost to the state,
– The use is brief and occurs infrequently,
– The use does not interfere with the performance of
any employee’s duties, and
– The use does not compromise the security or
integrity of state property, information or software.
“Brief” and “Infrequent” Criteria
In a Frequently Asked Question published
by the Executive Ethics Board, brief and
infrequent means –
“…the use is no more than once a day and
lasts a few minutes…”
More Restrictive State Rules for
Motor Vehicle Use
The rules issued by the Office of Financial
Management state that motor vehicles
may only be used for “official state
business…”, therefore no personal use is
permitted.
Prohibited Uses of Resources
According to the Ethics law, the following
uses are expressly prohibited:
– For conducting an outside business, private
employment, or other activity conducted for private
financial gain.
– Performing or facilitating illegal activities.
– Campaigning for a candidate or opposing/promoting a
ballot issue.
– Taking any university property for personal use (even
if there is no cost to the university).
– Supporting/promoting/soliciting for an outside
organization or group (except as noted on the next
slide).
Supporting, Promoting or Soliciting for
an Outside Organization or Group
• The Ethics law prohibits using university resources
for supporting, promoting the interests of, or
soliciting for an outside organization or group.
• The Ethics law does allow the use of university
resources for supporting, promoting the interests of,
or soliciting for an outside nonprofit organization IF it
is allowed for in law or is authorized by the
President, Provost or a Vice President.
Examples of Using Technology
Resources
•
•
•
•
•
Personal use of email – Yes*
Use computer for outside work - No
Occasional and limited use of internet – Yes*
Send a Happy Birthday email wish – Yes*
Include WWU e-mail address on outside work or
activity documents – No
• Forward email jokes to other employees – No
• Download games and programs - No
(* Follow de minimis rules)
Use of Resources for
Political Purposes
Prohibited Activities:
• Using work time to solicit signatures, raise funds,
or campaign for or against a candidate or ballot
measure
• Using university facilities for political purposes,
even after work hours
• Displaying political materials in or on university
vehicles or facilities. EXCEPTION: The free speech
issue of wearing campaign buttons or placing such
materials in personal assigned spaces must be balanced
with the obligation to not use visible public facilities to
post such materials.
Using Resources For Outside
Business or Work
• Outside Work: Is any activity performed by a
state employee that is paid for by anyone other
than Western Washington University, WWU
Foundation or WWU Alumni
• Using any university resources to perform work
for your outside business or private employment
is prohibited
• Exception: Employees may follow the
university’s Patent and Copyright policy
Receiving Honoraria Payments
• Occasionally, a university employee is offered
an honorarium, which is any money or thing of
value, for a speech, appearance, article or
similar item in connection with their official role
at Western.
• An honorarium can only be accepted if approved
by the university and is not specifically prohibited
by the Ethics law.
(http://apps.leg.wa.gov/RCW/default.aspx?cite=42.
52.130)
Compensation for
Outside Activities
Compensation may be accepted when:
• There is a bona fide contract and work was performed
• The performance or administration of the contract is not
within your Western duties
• You would not be inappropriately assisting outside
persons or organizations
• You are not working for someone that you cannot accept
a gift from
• You did not create this outside work opportunity through
your capacity at Western
• You would not be required to make a disclosure of
confidential information
Receiving Gifts
• Employees should not accept gifts or anything of
value if it could be reasonably expected to
influence your vote, judgment or action.
• Employees should generally not accept gifts in
excess of $50 from a single source per year.
• If you can make purchasing decisions, the gifts
that you can accept are limited to a specific list
(Contact Internal Audit for more information if you have
specific gift questions.)
Conflicts of Interest
• University employees may not have an
interest (financial or otherwise, direct or
indirect) or engage in a business or
transaction or professional activity or incur
an obligation that is in conflict with the
proper discharge of the employee’s official
duties at Western
• Conflicts of interest may be remedied by
disclosure or abstaining from participating
in a decision or action.
Faculty Accepting Compensation
to Review a Textbook
• Faculty must use caution to ensure that
they are not accepting a gift or thing of
value that may influence their decision.
• A faculty member’s decision may be
considered to be influenced if:
- They are required to select the textbook
in order to receive the compensation, or
- The compensation is “substantial”.
Disposing of Evaluation Textbooks
• University employees may accept evaluation,
review, courtesy or desk copies of textbooks as
long as they are related to the recipient’s official
duties at Western.
• These textbooks can be disposed of by giving
them to the university, donating to a charity
within 30 days, or by using the university’s
surplus process.
• Faculty may not sell the textbooks
and donate the proceeds to a charity.
Authored Faculty Using Their
Textbook In Western’s Classes
• The Ethics Act states that employees may not
make decisions in transactions that would
beneficially interest the employee.
• Since Western wants its faculty to author
textbooks and other academic documents, a
chair or committee* can select/delegate the use
of the textbook in the authored faculty member’s
classes or in other faculty member’s classes.
*Must not include the authored faculty member
Confidential Information
• University employees may not disclose
confidential information gained during
official duties or otherwise use confidential
information for personal gain or benefit
• University employees must not
intentionally conceal a record
that they know should be released
under the Public Disclosure Act
Now, a few other important laws that you
should be aware of….
Public Records Act
• Washington law allows open public access to all
state public records, except for those that are
exempt from disclosure.
• University records relating to the conduct of
university business are public records.
• University’s Public Records Officer (x2728) must
be immediately notified of public record requests
received by departments. The law requires that
the Public Records Officer respond to requests
within 5 working days of receipt of the request.
State Whistleblower Act
• This law encourages state employees
to report improper governmental actions to SAO.
• The State Auditor’s Office investigates the
allegations and maintains confidentiality of the
complainant.
• This law protects the complainant and others
that participate in a Whistleblower investigation
against retaliation or reprisal.
• Web site https://www.sao.wa.gov/investigations/Pages/Whistleblower.aspx
State Whistleblower Act –
Report Designees
Effective June 12, 2008, Western employees may
make Whistleblower reports to the following
University report designees:
• Eileen Coughlin, Senior VP for Enrollment and Student
Services
• Matt Babick, Internal Audit Director
• Brent Carbajal, Provost and Vice President for Academic
Affairs
• Rich Van Den Hul, Vice President For Business and Financial
Affairs
• Chyerl Wolfe-Lee, Human Resources Director
Reporting Loss of Funds & Other
Illegal Activities
• The university is required by law to report known
or suspected loss of public funds or assets or
other illegal activities to the State Auditor’s Office.
• Departments must retain documents and may not
enter into repayment agreements with employees.
• Known or suspected violations of the Ethics In
Public Service Act must be reported to SAO.
Many of the laws covered in the previous
slides are covered in university policies….
University Policies
• The university has many policies which
define employee responsibilities as well as
educate and guide employees in understanding
rules and expectations of state employment.
• New faculty members are encouraged to review
the web site to become familiar with the
university’s policies. The university’s policies are
located at http://www.wwu.edu/depts/policies/
University Policy Highlights
• Using University Resources (Covers general use rules)
• Policy on Consulting and Other Compensated
Professional Activities (In Faculty Handbook)
• Responsibilities of Financial Managers
• Reporting Loss of University Funds
• Safeguarding Non-Public Financial Information
• There are many other policies in cash handling,
purchasing, accounting, contracts, human
resources, billing and health and safety
Finally, a few slides to provide you with a
basic understanding of a few financial
and accounting terms used at Western…
Financial Responsibilities
At Western
“Financial Managers” are those employees at Western that
are responsible for financial transactions and fund
balances. They are responsible for projecting revenues
and expenditures, ensuring that all transactions are
appropriate for the fund, the ending year fund
balance is positive, and that there are
sufficient internal controls. While Financial
Managers may delegate some responsibilities to another
employee (referred to as a “Budget Authority”), the
Financial Manager remains ultimately responsible for their
funds.
Use of State/University Funds
• The university’s monies may only be used
for university business purposes.
• These monies are accounted for in the
university’s financial system in “Chart 1”
funds.
• We all play a role in being good stewards
of the public’s money.
When Determining Appropriate
Use of University Funds
• Does expenditure serve a public purpose?
• Is there a fair exchange of goods
or services?
• Does expenditure appear to
provide a personal benefit?
• Does expenditure comply with laws and
university policies?
WWU Foundation Funds
• WWU Foundation is a separate legal entity
that solicits donations for the university’s
benefit. These monies are recorded into
“Chart 2” funds in the financial system.
• Monies are donated for “restricted”
or “unrestricted” purposes and can only be
spent in accordance with the donor’s
intentions.
WWU Foundation Funds
• WWU Foundation is a separate legal entity
that solicits donations for the university’s
benefit. These funds are referred to as
“Chart 2” funds.
• They can be donated for specific
(restricted) purposes or for more general
university or college use purposes, often
referred to as “unrestricted”.
Use of ANY Foundation Funds
• Can only be spent in accordance with the
donor’s intentions.
• In general, if it is a personal expense, it is
disallowed. If it is a work-related expense,
it is allowable (subject to donor’s intent).
• WWU Foundation has published
guidelines that assist the campus in
understanding the rules for spending
Foundation funds.
Use of “Unrestricted”
Foundation Funds
Examples of allowed and disallowed uses of
“unrestricted” Foundation funds.
– Allowable: Scholarships, Fellowships,
Academic Program Support, specific
departmental events (search committees) and
misc. expenses (hiring and moving new hires)
– Disallowed: Parking permits or tickets, travel to
non-work events, personal gifts and
department social events for birthdays or
personal recognitions.
A long habit of not thinking a thing
wrong gives it the superficial
appearance of being right.
Thomas Paine
Welcome to Western
Washington University
Please don’t hesitate to call the Office of the
Internal Auditor with your questions or
comments. We are here to help you during your
transition and throughout your career
at Western.
Matt Babick, Director 650-3435
Paul Schronen, Senior Internal Auditor 650-4033
Suzanne Baker, Assistant to Internal Audit and Assistant
Attorney General 650-3117