摘要：The types of whistleblowing claims made against institutions of higher education are not well understood nor are the various mechanisms used to solicit, investigate, and learn from such claims at the institutional and state levels. This research obtained and analyzed whistleblower claims made against institutions of higher education and explores and facilitates a discussion around the value of learning opportunities that come from whistleblowing claims. Aggregate claims data and detail workpapers for claims made against the 45 publicly funded colleges and universities in the state of Ohio, in the midwestern United States was analyzed to identify patterns and areas of focus which could improve institutional processes and internal controls. Four areas resulted from the analysis: hiring and pay practices, prevention of the theft of institutional assets, prevention of the theft of student funds, and an institutional accreditation issue. All claims that were reported reflected real concerns on topics of strategic importance to institutions and their management practices, although not all were substantiated or corroborated. One quarter of the claims resulted in proven cases for recovery and prosecution. At the state level, completeness of investigation and administrative learning were sometimes not pursued due to the code enforcement nature of the governing bodies whose mandate was limited to the identification and prosecution of crimes, although improvement opportunities clearly existed. The case of Ohio demonstrates that open government and public information request processes can provide sufficient information to allow insight into the nature of the claims and to identify improvement opportunities for both the institution and state level administration.
