In another section of the audit there is missing money. In fiscal year 2012, revenues from fees paid by players should have totaled $43,500. Instead, the coach's log lists receipts of $28,506 and a deposit into the school's activity account of $13,056. The audit points out that there is no explanation as to the $15,450 difference between the deposit and the coach's list of receipts.
The audit points out that even money raised through donations and fundraisers becomes "public funds" once in the possession of district employees. It therefore becomes subject to the district's and/or school's rules and regulations.
The auditor points out that the practices are not standard for public agencies.
"We have identified accounting and fiscal practices within the PSD that do not conform to generally accepted practices in the management of funds in a public entity," the auditor wrote. Those practices created "significant risk" for the district, employees and "stakeholders."
Those risks include:
Inability to ensure the most effective use of funds and the prevention of waste.
Potential for misappropriation or the appearance of misappropriation.
Lack of accountability to citizens for use of public funds.
Lack of information to enable the board of education to exercise appropriate financial oversight.
The 27-page audit then details its findings, which include:
Inadequate segregation of duties at Timpview.
Inadequate internal controls over Timpview High activity accounts. That includes approvals for purchases or reimbursements obtained after the purchases have occurred, hence making efforts to monitor purchases meaningless.
Assistant principals routinely approve expenditures and reimbursements for programs over which they do not have supervisory authority.
No petty cash fund. When employees need cash, a check is written to the bank and cashed, and it doesn't appear that there is a review process for petty-cash-type transactions.
Pre-approval of travel is not documented.
Charges to local gas stations for the Timpview drivers education program don't include receipts, making it possible for unauthorized charges to go undetected.
Revenue and expenditures are often mixed, which makes determining the true nature of transactions difficult.
Timpview doesn't provide an acceptable process for students to pay fees or for employees to deposit funds collected for activity camps during the summer months.
While "internal control procedures over cash disbursements established by the PSD and THS appear to be designed effectively," the reviews are not detailed enough.
The audit also takes the school to task for incomplete employee and volunteer background checks, which are required by law to work with minors in an educational setting.
And finally, the audit suggests that a contract entered into by Wong and Under Armour could violate the Utah Educator Standards and the Public Employee Ethics Act. It was the $1,500 personal clothing allowance from Under Armour that Wong received as part of a sponsorship agreement he signed with the company.
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