Professional Documents
Culture Documents
Introduction
Recent reviews of School accounts at Timpview High School revealed violations of professio na l ethics, Provo School District policies and procedures, and of the State Procurement Codes. The employees involved have been thoroughly trained to follow those policies and procedures designed to ensure the proper use of public funds, and to protect the employees.
Background
During a leadership change at Timpview High School in the summer of 2011, several concerns were discovered concerning possible ethics violations and the improper handling of revenues and expenditures in t he foot ball and Driver's Education programs. On October 4,2011 the District superintendent requested a Staff investigation of those concerns. On November 10, 2011, preliminary findings from the staff ra ised addit io na l concerns in these areas. The District superintendent then requested that the Utah State Office of Education review the student activity and club accounts at Timpview High School. The State Office agreed and condu ct ed an audit of those accounts and financial records. On March 2, 2012, the State Superintendent of Schools presented his report to the Provo Cit y School District in a closed meeting as a "protected" and therefore confidential record. The District im mediately fo llowed up with its own analysis of the State report and its findings. While that review continues, the prelimina ry fi ndings are significant and require immediate response.
Ethics
The football coach signed a uniform supply contract without following District policy or the State Procurement Code which provided football coaches $10,000 of clothing annually plus an additional clothing allowa nce of $1,500 to the head coach. This agreement violates District Policy, the Utah Ethics Act, State ru les, and the State Procurement Code. Some employees have accepted personal benefits outside their contracts, received unauthorized expense reimbursement, circumvented and violated Board policy and proced ure and have been insubordinate.
Expenses Summar'l
A sample of 55 School account checks issued over the last 2 1/2 years was reviewed. The checks selected totaled $141,926.46. Of them, $114,567.00, raised concerns. $96,772 appears to have not been bid properly according to District policy or the State procurement code; $3,537 was to reimburse expenses which appear to be related to employment outside of the District; $2,251 was reimbursement for expenses which appear to be
personal and unrelated to District business; $12,820 was for restaurant expenditures; and $639 which appears to be personal travel expenses wrongly reimbursed. Of the questioned transactions, approvals were given by School administrators in error, without proper review, or outside of District policy. 12 of the approvals were missing or ill egible, 17 of the approvals were by a former principal, and 27 of the approvals were by assistant princi pa ls.
Revenues Summary
The footba ll program appears to be co-mingling public and private funds. The manner of depositing, holding and accounting for some of those funds in non-school accounts makes tracking and accounting for the funds impossible. Some deposits of public funds have not been timely made nor accounted as required by District policy. Public funds have been used to pay the cost of School fundraising expenses but the District is not able to locate revenue deposits from them. Some employees chose to not follow policy and not use the school financial systems to make deposits, or track receipts, opting for manual tracking which cannot be verified or reconciled. Activity fees approved by the Board were not collected in the proper amount nor recorded by payor. Revenues for use of District property have not been consistently accounted or deposited.
Driver's Training
There appear to be frequent procurement law and policy violations in bid, purchase and funding of vehicle purchases for the Timpview High driver's training program. District funds were improperly placed with a dealer without proper bids, contracts or controls. Adequate procedures for the tracking of fuel expenditures should be put in place at the school level. It is recommended the District centralize many operations of the drivers training programs and implement fuel expenditure controls.
Conclusion
The District should continue its review of policy, procedure and compliance. It should take immediate corrective actions making clear the Board's expectation of public trust, transparency, accountability and integrity; and the District should take appropriate disciplinary action where warranted, and express its appreciation to its dedicated employees properly fulfilling the mission of the District.
Check H
Year
Date
81712009 K/l2I2009 8/1 712009
8/25/2009 9/23/2009
Total
90.86 S S 1,624.99 S 5,768.49 S 1,612.40 815.52 S S 3,360.00 S 13,787.84 S 6,135 .29 S 1,818.08 598.77 S 585.00 S S 4,000.00 S 1,359.58 S 1,318.58 572.64 S 257.03 S 164.10 S 300.00 S 353.89 S 887.04 S 200.00 S S 2,179.58 S 2,479.06 S 4,376.40 S 6,991.80 S 14,680.00 S 1,428.29 S 30,425.65 S 5,607.15 991.14 S 810.75 S S 2,514.80 413.20 S 185.92 S 581.73 S 498.00 S 300.00 S 152.00 S S 1,037.32 102.90 S 121.90 S 268.87 S S 2,504.18 S 5,760.00 S 1,500.00 S 1,070.48 500.00 S 587.03 S S 2,460.00 279.23 S 579.22 S 966.76 S S 2,537.48 453.49 S 972.03 S
Questioned Amount
Requestor
Concerns
Restaurants
l>16K 4 l>171K 61747 61799 62006 62134 62218 62332 62411 62412 62587 62629 62689 62699 62718 62836 62896 63049 63096 63309 63831 63973 63975 64058 64236 64345 64380 64461 64519 64521 64564 64880 64898 64974 65033 65042 65171 65432 65920 65932 65933 66083 66168 66173 66178 66276 66284 66323 66363 l>63Hl> 66526 66532 66587 66727 66752
2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2012 2012 2012 2012 2012 201 2 20 12 20 12 20 12 20 12 20 12 20 12 20 12
10/212009
10120/2009
1/2912010
2/9/2010 3/4/2010
3/1112010
4/1612012 6128/2010 8/18 /2010 8/18/2010
8128/2010
9123/2010
101712010
10/19/2010 10/30/2010
11 /212010
11 /3120 I0
21712011
2/2812011
3/3012011
6/6/2011
S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S
90.86 1,303.13 5,248.49 6.93 675.54 3,360.00 13,787.84 6,135.29 15.24 90.00 585.00 4,000.00 1,359.58 1,318.58 447.76 18.64 164.10 300.00 353.89 396.36 200.00 915.66 2,479.06 358.80 6,991.80 14,680.00 3.99 29,329.02 114.75 991.14 810.75 2,514.80 109.38 185.92 581.73 498.00 189.63 152.00 1,037.32 102.90 121.90 268.87 2.27 5,760.00 1,500.00 3.15 114.77 587.03 2,460.00 65.16 579.22 16.74 74.43 107.45 972.03
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Wong
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Reimburse food for drivers ed meeting at Magelby'i S 90.86 664.13 S 52.61 S 221.61 Multiple meals, what appears to be personal supplu S No bid, uniforms, part of Universal Athletics purchases S 5,248.49 Concession snacks. personal purchases S 6.93 153.27 S 522.27 Futons and personal food charged to drivers ed. 511 S 80 chairs. only I quote S 3,360.00 Bids not obtained, proper approvals not obtained, Bayles talked 10 at time. S 13,787.84 Bids not obtained, proper approvals not obtained, Bayles talked 10 at time. S 6,135.29 232.66 S 15.24 S 1,320.57 S Sons car repair, unexplained discount S 90.00 585.00 FB breakfast. Tip paid in cash S Not bid. Salesman Scotl Cusick S 4,000.00 Hotel under Ryan Wong friends and family reservation. Orlando, FL.; Did not use travel form ; no purpose for trip; no superii Ilotelunder Ryan Wong friends and family reservation. Orlando, FL.; Did not use travel form; no purpose for trip; no superii Non-school event . No superintendent approval. S 18.64 Personal Car Repair S 164.10
No backup. Reimburse School Supplies
Tcemont
Wong Wong
353.K9
S 3% .36 S
206.06
5.00
910 .66
Teemont Wong Wong Wong Bayles Wong Wong Wong Wong Wong Wong Wong Teemont
No bids Former Principals Wife's Airfare Bids after order, purchasing didn't place, faculty apparel No Bid, splitting of invoices S 1,249.34 No Bids Fonner Principals room difference for Wife No Prior Approval, Under Armour Contract 810.75 S No Prior Approval, Under Armour Contract
S 30,425.65 S 114.75 S
991.14
S 2,514.80
S 109.38 Under Armour gift for coaches No Bids Bowling Activity Secretary gifts 23.80 S 165.83 S Meal Per Diem, form not used Hockey Monkey crossed out. No Prior Approval, Under Armour Contract
One signature. used travel fonn Little league summer camp restaurant Football Camp Breakfasts Not bid. Salesman Scott Cusick
268.87 S 453.67 S S 5,760.00
581.73
S 1,037.32
2.27
1,083.85
Wong Wong Wong Wong Wong Wong Wong Wong Teemont Wong Wong
S 1,500.00
150.00 S 3.15 S S 114.77 Ice cream. movie tickets. and snacks Coaches Lunch at ESPN zone 587.03 S Banners, trade for CA trip, UVFL, Ruskin, Check City, Provo Breach Resort Personal expenses $ 65.16 Not Bid T-bird Nest 169.69 S 371.80 Golf meals at Gondolfos, snacks, etc.. Mixed with S Restaurant and concession 107.45 S No Prior Approval, Volley Ball Tickets, dinner 582.03 S 42.00 S
S 2,460.00 S
579.22