Policies and Procedures Manual
||CMP 124: Misuse of Public Monies
To list acts specifically identified in the Arizona Revised Statutes as misuse of funds
Arizona Revised Statutes § 35-301
A public officer or other person, including justices of the peace and constables, charged with the receipt, safekeeping, transfer or disbursement of public money is guilty of a class 4 felony who:
- Without authority of law, appropriates it, or any portion thereof, to his own use, or to the use of another.
- Knowingly loans it, or any portion thereof.
- Knowingly fails to keep it in his possession until disbursed or paid out by authority of law.
- Without authority of law knowingly deposits it, or any portion thereof, in a bank, or with a banker or other person, except on special deposit for safekeeping.
- Knowingly keeps a false account, or makes a false entry or erasure in an account of, or relating to it.
- Alters, falsifies, conceals, destroys or obliterates such an account with an intent to defraud or deceive.
- Knowingly refuses or omits to pay over, on demand, public monies in his hands, upon presentation of a draft, order or warrant drawn upon such monies by competent authority.
- Knowingly omits or refuses to transfer the money when a transfer is required by law.
- Knowingly transfers the money when not authorized or directed by law.
- Knowingly omits or refuses to pay over to an officer or person authorized by law to receive it, any money received by him when a duty is imposed by law to pay over the money.
All reports of misuse of University assets (including purchasing
cards) will be reported to NAU Internal Audit and/or NAU Police for
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