Taylor Releases Special Audit of Loveland City School District

Phone call to Auditor of State’s fraud hotline alerted authorities to theft

Tuesday, October 14, 2008

Hamilton County -

Auditor of State Mary Taylor today released the special audit of theft allegations at the Loveland City School District. The report reveals that former treasurer Jill Manville must repay the district for nearly $60,000 in salary and benefit overpayments as well as improper personal purchases for herself and others. Taylor is referring additional issues to the Ohio Ethics Commission for further review.

“Our thorough review of certain financial transactions and accounts indicates that former school treasurer Jill Manville misused district credit cards,” Taylor said. “We will not tolerate this abuse of public funds and will continue to work closely with local law enforcement authorities to seek the repayment of misspent tax dollars.”

Loveland City Schools Superintendent Kevin Boys called the Auditor of State’s fraud hotline (866-FRAUD-OH) in 2007 to report allegations of theft involving Manville. Taylor reviewed the complaint and determined there was enough evidence to initiate a special audit investigation. Manville resigned on January 31, 2008.

The report indicates Manville used district credit cards to make improper purchases of $19,700 for personal items such as airline tickets, hotel rooms, jewelry, meals and alcohol. Some of the purchases were for Manville’s mother and boyfriend. An additional $8,170 was spent on cell phones and monthly cell phone plans for Manville, her boyfriend and her son.

Manville owes an additional $30,915 to the district in salary and benefit overpayments. Auditors found that she was overpaid for tuition reimbursement, unearned compensatory time and undocumented mileage reimbursement.

Separately, auditors found that Manville inappropriately redeemed district-earned frequent flyer miles for her personal air travel. She also authorized payments to her minor son for work completed in the school’s Information Technology Department. Both issues were referred to the Ohio Ethics Commission for further review.

The Auditor of State’s office continues to work with the Loveland Police Department and Hamilton County Prosecutor’s office to seek criminal prosecution.

Taylor is also releasing the annual financial audit of the Loveland City School District. Copies of both reports are available online at www.auditor.state.oh.us.