Findings Issued Against Three South-Western City Schools Athletic Directors

Thursday, March 28, 2013
Columbus – Questionable expenditures made with outside athletic bank accounts led to nearly $7,000 in findings for recovery issued in an audit of the South-Western City School District released today by Auditor of State Dave Yost.
“We’ve seen this before -- outside athletic bank accounts continue to cause problems,” Auditor Yost said.  “Not only do these particular accounts violate district policy, they call into question whether the public’s money is being handled properly.”
The South-Western City School District Board of Education Policy #6320 centralizes the purchasing of supplies, equipment and services in the business office.  For several fiscal years, three high school athletic directors maintained outside bank accounts for various operating expenditures, which violated district policy.  The athletic directors did not maintain the adequate documentation to prove that the expenditures were for proper public purposes.
Alternative audit procedures were completed in an attempt to verify that the unsupported expenditures were properly made.  These procedures verified a portion of the expenditures, but a total of $6,959 could not be verified as proper.  Findings for recovery were issued against the athletic directors in the following amounts:
  • $5,754 against Central Crossing Athletic Director Dennis Dew
  • $1,000 against Westland High School Athletic Director Greg Burke

A small finding for recovery of $205 was issued against Grove City High School Athletic Director Ron Hutcheson and it was repaid in full on March 20, 2013.

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.

Carrie Bartunek
Press Secretary