1. Assume that fraud, theft, and embezzlement are occurring — look for it.

2. Assume that mismanagement exists — look for it.

3. Assume that here is waste in the system — look for it.

4. Assume that financial management controls are inadequate — constantly review and tighten the process.

5. Assume that staff has not been properly trained and educated in budget management — provide on-going training particularly for key personnel.

6. Assume that there are employees who know where there is fraud, waste, and mismanagement — encourage,reward, and resolutely protect “whistle-blowers.”

7. Assume that any report or information dealing with financial matters does not provide sufficient details — seek more details.

8. Assume that board policies are not being implemented properly — ask for progress reports.

9. Assume that audits do not uncover fraud — insist on forensic auditing.

10. Accept the fact that board members lack the skills and knowledge required to effectively monitor the budget — provide them with information and training.

11. Accept the fact that vigilance must be constant — good enough is never good enough.

12. Accept the fact that board members must have easy access to detailed information and data that are used to develop financial reports and monitor progress — seek to develop meaningful reporting systems.

13. Accept the fact that decisions made by the board will be scrutinized by the staff and the public to see if their financial rhetoric to protect school dollars from fraud, waste and mismanagement is matched against its actions — weigh every discretionary decision carefully for consistency and common sense.

--From "School Corruption: Betrayal of Children and the Public Trust" by Armand A. Fusco

http://www.peytonwolcott.com/

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School district credit card abuse, solutions

Solution # 1 : Discontinue district-issued credit cards of all kinds

Solution # 2: Monroe County School district must post their entire check register online.