Universities

University Services

“I have read lots of reports and this one was throughly done and had all the facts.  I can see that Doug has done a lot and seen a lot.”
- University Client

Aguilera & Associates has over 25 years of experience helping Universities in a wide range of circumstances.

The unique structure of a university with complex systems of individual schools, departments and locations creates a variety of interests shared by a variety of stakeholders. Additionally, the academic environment requires consensus across all stakeholders and makes resolution of issues more challenging. Being able to present as much supported and factual financial information in a clear and concise way helps the process move along as quickly as possible.

Research universities routinely encounter the following situations requiring investigation.

Misappropriation of Assets

Asset misappropriation is the most common of all frauds. Common schemes include the theft of cash, overstated expense reimbursement amounts, ghost employees, fictitious vendors and related party transactions.

Conflicts of Interest

Most universities require their faculty and staff to act in good faith, with full disclosure and in the best interest of the university. A conflict of interest occurs when faculty or staff has an economic or personal interest in a transaction that affects the university. In the worst case, the faculty or staff will use their influence to the detriment of the university for their (or a related third party’s) benefit. Many conflict of interest matters involve undisclosed conflicts which often come to light through tips or internal audits.

Procurement

At universities, most non-labor purchases go through the procurement department and represent the majority of the amount spent by the university. Given the volume, amounts and multiple phases of procurement, procurement fraud is common and sometimes hard to detect and often includes collusion between employees and vendors. Procurement systems are also susceptible to bribery and corruption.

False Claims

The False Claims Act is a federal law that imposes liability on government contractors such as federally funded research universities who defraud the government. The Act also includes a provision for “qui tam” (or whistleblower) actions on behalf of the government. Among other actions, the Act covers fraudulent billing to the government for research funding.

Fraud, Waste and Abuse

Under the Recovery Act, the Recovery Board collects information about where taxpayer dollars are going. The Recovery Board also looks for Fraud, Waste and Abuse. According to the Recovery Board, common examples of Fraud, Waste and Abuse include:

  • Billing directly or indirectly for services not rendered; misrepresenting services rendered; duplicating billing or billing for unnecessary services.

  • Theft of government property or embezzlement.

  • Kickbacks or bribery; misuse of government funds or government property resulting from bad practices, systems or controls.

Uniform Guidance

The Uniform Guidance establishes uniform administrative requirements, cost principles, and audit requirements for federal awards and establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions.

Why Aguilera & Associates for University Investigations

Choosing Aguilera & Associates to perform your university investigation gives you the benefits of:

  • Over 25 years of experience working with universities covering a wide range of topics and situations.

  • The performance of over 75 different investigations on a wide variety of issues.

  • A strong knowledge of university operations, policy and procedures as well as an understanding of federal government rules and regulations.