Former Superintendent, Treasurer Fail to Document Credit Card Use
Columbus – A former school superintendent and treasurer used the district credit card for $6,710 in hotels and airfare without providing documentation according to an audit of Warrensville Heights City School District (Cuyahoga County) released today by Auditor of State Dave Yost.
“Especially for those leading an organization, documenting public dollars should be a top priority,” said Auditor Dave Yost. “Good management, let alone the risk of waste, abuse and fraud, demands that the basic paperwork be covered.”
Former Superintendent Elaine Davis was found to have inadequately documented $5,397 in credit card charges, including $2,508 in hotels and $2,046 in airfare. Former Treasurer Brent Delman was found to have inadequately documented $1,313 in credit card charges, including $1,070 in hotels.
Supporting documentation is required to provide a basis for concluding that expenditures are made for a proper public purpose under Ohio law and applicable auditing practices. Failure to maintain records results in a loss of accountability over district finances, making it difficult to identify errors which could go undetected and possibly result in improper expenditures.
The audit recommended better controls and recordkeeping to prevent similar citations and failures in documentation.
A full copy of this audit may be accessed online.
The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,600 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.