I suppose the laws differ from state to state. Where I live, you see a crime, you report it. There’s no other option available unless, if caught. you beome an accessory or “failure to report a crime” or some such.
The chain of command included the police:
When McQueary was asked why he didn’t go to the police, he “referenced Schultz’s position as a vice president at the university who had overseen the campus police:” “I thought I was talking to the head of the police, to be frank with you…In my mind it was like speaking to a (district attorney). It was someone who police reported to and would know what to do with it.” [Centre Daily Times wire service, modified 11:00 AM, 16 Dec. 2011]
http://www.walter-c-uhler.com/?p=51