A fourth discrepancy states a conflict of interest involving purchasing agreements at the college. A program director had been buying supplies from her husband, who is employed as a sales representative. Several of the purchase orders were not approved by a single department head, which is required by campus purchasing policy.

State Auditor Auston Johnson made several corrective recommendations to the campus board of directors, including:

• Establish procedures that disallow illegal transactions and ensures ethical behavior by all employees.

• Ensure reasonable control of public funds and how they are spent.

• Work with management to establish policies that minimize the risk of conflicts of interest.

• Adjust job assignments where appropriate.

He said his office explored other internal controls pertaining to MATC and UCAT in general, but only addressed findings resulting from noncompliance of certain procedures.

"By its nature, this report focuses on exceptions, weaknesses and problems," he said.

On Tuesday, Brems told the Deseret Morning News that "I intend to cooperate fully in implementing the recommendations of the auditor and the State Board of Regents."

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E-mail: wleonard@desnews.com, bbjr@desnews.com