A report released today by the office of the state auditor cites four illegal or questionable transactions by officials at the Mountainland Applied Technology College, one of them involving the Utah Republican Party.

Financial practices of the college, with campuses in Orem, American Fork and Spanish Fork, were called into question by an employee. The audit reports it found multiple expenditures between May 1, 2006, and June 30, 2007, that violated state law and the rules set by the governing boards of directors.

Earlier this month, two officials, including Utah College of Applied Technology President Robert O. Brems and MATC President Clay Christensen were placed on paid administrative leave while the results of the audit and the auditor's recommendations could be considered. Today's report includes a response from Brems apologizing "for any mistakes I may have made."

"I at no time had any intention or belief that my actions were in any way improper or violated any law or policy," Brems stated. He added that he is willing to right any wrongs and correct policies found to be askew.

"I acted with a good faith belief that my conduct was entirely legal, proper and well-intentioned," he said.

The transactions in question include an expenditure of $416.14 for supplies used to create a parade float requested by the Republican Party.

Rep. Becky Lockhart, R-Provo, whose husband, Stan Lockhart, is chairman of the Utah Republican Party, told the Deseret Morning News today that she personally offered, both before and after the float was built, to pay for the cost of the work.

Lockhart said she first offered to pay for the work before it was done. At that time, she said, she was told wait until the work was finished because the cost wasn't known.

But when she later offered to write a check after the float was finished, she said, Christensen told her that an anonymous donor had taken care of it. At no time did she learn how much the work cost or who paid for it, the representative said.

Senate Majority Leader Sen. Curt Bramble, R-Provo, was also involved in MATC's construction of the float. He said that there would be no ethics investigations by the Legislature because no rules were broken. "There was no expectation of any favors and no expectation of any state money" being spent on the work, Bramble said.

Using MATC money to pay for float materials goes against Utah law, which states, "a public entity may not make expenditures from public funds for political purposes." According to the report, Christensen went against the advice of the state auditor and attorney general and used campus funds for an additional $694.87 toward the float.