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State Audit Seeks Recovery from Former Campbell Coach
COLUMBUS, Ohio -- A state audit of the Campbell City School District contains findings for recovery of $7,645 against Mark Greene, the district's former varsity track coach, according to Auditor of State Betty Montgomery. The findings are part of the district's regular financial audit of the year ending June 30, 2003. Greene's contract with the district has not been renewed."Given the difficult financial times schools across the state are facing, we must be more diligent than ever to protect public funds," Montgomery said. "We were happy to work with Campbell school officials to identify the missing funds, and we've made recommendations for more stringent purchasing and fundraising policies to ensure financial accountability."Greene, former varsity track coach, initiated a candy bar sale fund-raiser for the track team by filling out the proper advance paperwork and obtaining approval from the school principal and superintendent. According to the candy bar vendor's invoice, the school purchased 8,040 candy bars at 45 cents each for a total of $3,618.The candy bars were to be sold by track team members for $1 apiece. As of the end of the audit, the total amount on deposit with the districts' treasurer was $395, leaving $7,645 unaccounted for. Unless some candy bars were not sold, the sale should have generated a total of $8,040.State auditors found that no candy bars were returned at the end of the project. Greene indicated to auditors that a total of $3,600 had been collected on the candy sale. Since only $395 was deposited with the school district treasurer, $3,205 represents monies collected but unaccounted for, Montgomery said. The remaining $4,440 represents monies due but not collected.As a result, Montgomery's office issued a finding against Green for recovery of $7,645.The audit also contained a material citation for violation of the district's purchasing policy. Auditors noted that Greene entered into several obligations without following the district's purchasing policy of obtaining a purchase order and having the treasurer certify the availability of funds.The district's established policy states that all purchases must be approved by the board of education. In the case of purchases greater than $1,000 but less than the bidding threshold, the board must give prior approval to the purchase. The policy further states that any employee may be held personally responsible for purchases made without a properly signed purchase order or authorization prior to purchase or delivery.A mass deposit of checks was made by Greene for various events which appeared to include funds for candy sales, track shoes, warm-ups, T-shirts and the athletic banquet. Except for the candy sale, none of these activities was an approved fund raising activity or approved purchase. Auditors could not determine, based on the records provided, how much should have been collected for these endeavors nor how much in total was actually collected.Further, Greene had no written authority to collect money from parents. Greene incurred obligations under the name of the district without prior approval and without following the stated procedures for purchasing and without having funds available to pay for them, and as a result, the obligations to four vendors remain unpaid: $5,925 to Action Sports; $1,331 to Ares Sportswear; $790 to Sporting Goods Inc.; and $1,127 to Runners World.The audit recommends the district have its purchasing policy signed by each employee and maintain a copy of the signed policy in every employee's personnel file. It also recommends the district inform all vendors that the district requires a purchase order for all obligations.Finally, the audit contained a reportable condition with respect to a lack of thorough oversight of student activity fundraisers. The audit noted that the district has since adopted new purchasing and student activity policies, and recommends the district give every employee a copy of the new policies for signature and file.The audit further recommended the building principals and superintendent approve all fund raising projects at least one month prior to the start of the activity."