It's a lot easier to give money out after the requirements to getting it have been satisfied, rather than giving it out beforehand and expecting it to be returned if things don't pan out.

That's the conclusion of Salt Lake County Auditor Sean Thomas regarding the county's employee tuition assistance program.

The investigation into the program announced Monday by Mayor Peter Corroon was sparked by an audit that found sloppy accounting, improper administration, poor verification of compliance and "strong suggestions that the program was abused."

Thomas strongly recommends that the program be converted into a tuition reimbursement program, whereby the employees are reimbursed for tuition paid only after proof that they have satisfactorily completed the coursework.

"Converting to a tuition reimbursement program would remedy most of the problems found through our audit and dramatically reduce the administrative burden of managing the program," Thomas said.

According to current county policy, an employee can receive up to 75 percent tuition assistance for approved college and university classes. The employee is required to pay the county back for tuition if they fail to get a C grade or better, drop the class or leave the county's employment within a year of getting the assistance.

"Unfortunately, we have documented instances where some murky policies were used for financial advantage rather than educational advancement," Corroon said in a press release. "To get necessary oversight, significant changes must be made."

Instances of mistakes and possible abuse include an employee applying for and receiving tuition assistance twice for the same classes, numerous examples of no grade records being maintained after the assistance was given, no follow-up after assistance was given and other problems.

"If the county desires to continue providing tuition assistance to its employees, then the current program should be replaced in its entirety," Thomas said.

Thomas' auditors surveyed 33 other counties and found every single county, save one, that helps employees with tuition does so by reimbursement, not up-front assistance. And the one that doesn't provides only a loan program.

Thomas generally limited himself to irregularities, not concerning himself with criminal activity, but suggested some employees were deliberately taking advantage of the program. And that's what District Attorney David Yocom, at Corroon's request, will be looking into.

County personnel director Felix McGowan, whose department kept the records for the program, took the audit's negative conclusions without complaint.

"We agree with all of your conclusions listed in the audit report," McGowan wrote to internal audit division director Jim Wightman. "More importantly, we concur with the necessity of all of the recommendations listed in your audit report. We will be looking at and evaluating best practices approaches and systems to improve the tuition program."

Corroon has pledged the "full cooperation" of his departments in Yocom's investigation.

"I have also asked for full cooperation from other elected and appointed officials in the county," he said.

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E-mail: aedwards@desnews.com