Poor Documentation Cited at Watkins Academy

Thursday, June 11, 2015

Columbus – The superintendent of Watkins Academy (Montgomery County) failed to adequately document more than 20 debit card purchases, according to an audit released today by Auditor of State Dave Yost.

“Without any documentation, we don’t know whether this was a personal shopping trip or a proper public purpose,” Auditor Yost said.  “When you’re spending other people’s money, you’ve got to do the paperwork.”

During the fiscal year 2014, Superintendent Bobbie Watkins-Tyree made multiple debit card transactions that lacked supporting documentation to indicate the expenditures were for a proper public purpose. Purchases were made at locations such as Family Dollar, McDonalds and Shell Oil. Without the proper documentation or board approval of the expenditures, it is not possible to determine if the purchases were made for a proper public purpose. Findings for recovery were issued against Watkins-Tyree in the amount of $541.

The academy did not have a formal policy in place to govern purchasing procedures, particularly in relation to the approval of expenditures. Records show the superintendent made 75 purchases during the fiscal year, totaling $10,848. Documentation supporting the purchases was not submitted to the treasurer, and receipts were not obtained until the audit was conducted. The academy did not record transactions on its accounting system until bank statements were received the following month. 

A full copy of this report 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 5,800 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.

Brittany Halpin
Press Secretary