In the event equipment, software, or other college owned property is determined to be stolen or misplaced, the employee discovering the property missing should contact the Northeast State Police Department (NeSPD) as soon as possible. The Chief of Police will complete a Criminal Offense Report for stolen property or a Miscellaneous Service Data Report for missing property, file the original document with the NeSPD, and forward a copy to the Director of Budgeting and Purchasing. The Chief of Police will initiate an investigation to determine the location of or the cause for the missing items. When the investigation is completed, the Chief Financial Officer will notify the Tennessee Board of Regents in accordance with TBR policy.