Big Changes In Local Law Firm!

Well, it seems some big changes are taking place in a local law firm that has gone unreported in the local media. The law offices of Harwell, Plant and Williams is now Williams only. Seems between an ugly divorce and huge law suit filed against Mr Williams for unprofessional representation, Mr. Williams and Mrs Vicky are now on their own.

Why Are Some Teachers Treated With Special Benefits And Luxuries While Others Struggle To Make Do?

Audit Finding 12.06

Four individuals were paid as Contracted Services Providers instead of employees of the school system. Two of these employees had been treated as school employees the previous year. This was done "so that their salaries would not be restricted by the departments employee salary schedule". Basically by being treated as contracted providers they were allowed to receive a much higher salary than was authorized.

In addition to this inappropriate action there were "IPads were purchased, equipped with phone service, and given to three individuals and the monthly bills were paid from General Purpose School Funds". "Additionally the school department sent these individuals to a Special Education Seminar paying for mileage, meals, lodging and wages for a normal 8 hour work day for days spent at the seminar. They should have been paid as employees with deductions for Federal Withholding"

 "Time sheets for the above noted individuals consistently reflected 8 hour work schedules with no provisions for lunch. It appears they were paid regular wages during lunch hour each day."

"The Supervisor's signature on the above time sheets authorizing payment appears to have been made by a rubber signature stamp. Additionally several weekly time sheets submitted were copies of prior weeks time sheets with the dates marked through and changed".

The abuse and incompetence that has been revealed in this audit makes it abundantly clear this director is woefully unqualified to hold this position, yet not only have they not been removed they have not even received a written reprimand. Is it any wonder the school system's financial house is an absolute chaotic mess. Teachers treated unequally, money misused, time sheets inappropriately submitted and accepted, where are those charged with preventing such things?    

Where The Missing School Money Went?

While there are still many questions about where the "missing" money from the school budget went a clue can be found in the audit finding 12.11

In this finding it is revealed that purchases were made without going through the County Purchasing Agent or the Financial management Office. This is an action in direct violation of Section 49-2-110 of the Tennessee Code Annotated.

In simple terms the school system issued credit cards to at least one employee, the Special Education Director seems to be the only one identified so far, and that person simply went on a shopping trip without getting prior approval, submitting purchase requests or any regard for state law.

How much money was spent on those purchases, what type purchases were made, were they work related or for personal use? At this time no one has been willing to even address this issue, in fact some have even denied that it happened but the facts are there in black and white and so far as I have been able to determine there hasn't even been a reprimand issued and certainly no money has been paid back. These violations are worthy of a minimum written reprimand and possibly termination from the school system.

I believe, the County Commission through the School Committee, the Ethics Committee and the School Board has an obligation to investigate this issue and inform the people who pay the taxes what the situation is. Silence is not an option anymore than ignorance is a defense.

Not All Thieves Uses Guns And Knives

 The word "steal" as a transitive verb means to take or appropriate without right or leave and with intent to keep or make use of wrongfully. 

These are some of the findings from the State Audit ending 30 June 2012, and are found under Finding 12.09 "Questioned Cost In Use Of Federal Special Education Funds". 

The full Audit can be found on the State Comptroller's sight, I have condensed this finding to simple terms for easy understanding. You decide if a thief was involved and allowed to be gotten away with. You decide how this could be viewed in any reasonable way as anything other that outright fraud.

14 Feb. through 17 Feb. 2012  the Director of Special Education, two special education employees and two contracted services providers attended a seminar at the Opryland Hotel.

Travel expenses of all participants including mileage and lodging were reimbursed from federal Funds. Circular A-87 describes costs which are allowable, reasonable and necessary.

The following are cost that were deemed questionable.

A) The travel expenses for the two purported contracted services providers, $99.00 mileage, $305.00 meals, $682.00 lodging "were inappropriately paid".  Contracted services providers are not eligible to receive payments for travel or lodging or wages for services not contracted for. 

B) Five rooms were obtained at the Opryland hotel four at a cost of $137.00 each per day while the Director's room cost $202.00 per night. "The additional cost of $195.00 of the director's room  is questioned". Other than simple arrogance what reason would there be for the Director to take a room costing almost $70.00 a night more than the other participants with her?

C) Meals charged to a school credit card included one breakfast at $25.00. and Dinner for five on 15 Feb. at a cost of $381.00 plus $65.00 tip. Folks that averages out to be over $75.00 each for one meal almost $90.00 each including tip. Now, I have eaten at the Opryland Hotel and while it is expensive it would take several bottles of wine or a large number of mixed drinks to push one meal above $75.00. Apparently spending other people's money comes very easy for some.

D) The Special Education Director requested reimbursement for travel to Nashville for which she was paid twice for it.

A Special Education employee requested and received payments that exceeded receipts submitted.

E) There were "numerous instances where the Special Education Director and employees claimed mileage reimbursements for travel to and from home".  With regular classroom teachers having to pay for some classroom supplies out of their own pockets, it must be nice to collect mileage of over $.45 a mile for coming to work and going home. 

F) Some personnel were reimbursed for mileage at the rate of $.46 while others were reimbursed at the rate of $.47 and even $.52 a mile. 

These are just the items found in procedural audit under one finding. Had the audit actually been comprehensive as requested by commissioners and citizens what would have been revealed. I believe a comprehensive audit would show massive violations and missing funds but we may never know because the ones who are most apt to be the violators are also the ones who determine what kind of audit is done.