LOVELAND, OHIO - Loveland City School Superintendent, Dr. Kevin Boys called the State Auditor's fraud hot line on August 29, 2007 after a District employee said District Treasurer, Jill Manville might be using school credit cards for personal use. Manville was put on paid administrative leave the same day and resigned on January 31, 2008. On September 5, 2007, Boys sent a formal letter requesting the State Auditor's assistance in addressing the allegations.
On October 3,State Auditor, Betty Taylor accused Manville of illegally using nearly $60,000 of the children's school funds from March 1, 1999 through August 31, 2007.
During the months between when the theft in office allegations came to light, and the Auditor's report, the Loveland Board of Education has implemented several changes in District policies to prevent future cases of abuse by employees.
Below is a list compiled by Loveland Magazine, of many of the changes made to date. Boys said today, “There are things we still plan to refine based on the Auditor's report and the District Audit Committee is already hard at work on this.”
Policies implemented by Loveland Board of Education addressing concerns raised by the Auditor of State
• Implemented new policies related to authorizing job expenses and the process required for reimbursement. These policies cover classified and certified staff members and specifically state that unauthorized expenses inclusive, are are not limited to, alcohol. In-room snack bar, movies, supplemental insurance on rental cars, fines for traffic violations, and expenses related to spouses attending a trip with staff member or Board member.
• Policies adopted in May, 2008 expressly address the management recommendations concerning approval of credit card charges, travel expenses, frequent flyer credits and other similar rewards.
• The Board has revised its cellular phone policy and the Business Manager has drafted and sent a letter to all personnel possessing a District phone which outlines allowable charges and consequences for overcharges. Since taking over the responsibility of Purchasing Agent, the Business Manager is using state pricing for cell phones. Usage is monitored, and invoices for overages and prohibited services are given to employees.
• Whistleblower Protection Policy was enacted before concerns about Ms. Manville were brought to the attention of the Superintendent. The employees who came forward stated that this policy being in place was the impetus for the employees’ decisions to report the matter to the Superintendent.
• Policy 8320 was revised on 6/26/08, to make it the responsibility for maintaining the personal file of the Superintendent and Treasurer of the Assistant Superintendent of Personal.
• The Superintendent and Treasurer report to and are directly hired by the Board of Education. t It has not been the practice of the Board to assign supervisory duties for a direct report to the other direct report. Since the employment of the new Treasurer that replaced Manville, the Superintendent has agreed to review for approval all leave forms of the Treasurer. Likewise, the Treasurer has agreed to review for approval all leave forms of the Superintendent.
• Policy 3440 (revised 5/20/08) directs expense reimbursement for the Superintendent and Treasurer to be reviewed for approval by two individuals.
• Policy 3440 (revised 5/20/08) strictly prohibits the accrual of personal frequent flyer miles, reward points, etc., and (AG3440) specifies that a travel agent will sit up a district program for accumulating reward points to defray the cost of future District travel.
• At the September 18, 2007 Board meeting, the Board of Education appointed the Business Manager to serve as the Purchasing Agent for all district purchasing.
• The Board adopted Policy 6835 which establishes an Audit Committee comprised of community members with specific professional expertise in the accounting and audit process. The first assignments are to review the Special Audit issued by the State Auditor, and to prepare for the regular 2008 Audit. The committee is in the process of reviewing the special audit’s findings and recommendations, reviewing policies and procedures that have already been revised, and formulating recommendations to further strengthen controls.
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