All employees in supervisory roles who receive a report of suspected Improper Governmental Activity shall report the matter to the Locally Designated Official if it: is the result of a significant internal control or policy deficiency that is likely to exist at other units at UC Berkeley or across the University system; is likely to receive media or other public attention; involves the misuse of University resources or creates exposure to a liability in potentially significant amounts; involves allegations or events that have a significant possibility of being the result of a criminal act (e.g., disappearance of cash); involves a significant threat to the health and safety of employees and/or the public; or is judged to be significant or sensitive for other reasons.