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UK audit reveals misuse of more than $250,000 by two former employees in College of Education


英国官员周五宣布,肯塔基州内部审计大学在教育学院的挪用资金中未被挪用250,000美元。

The two employees are no longer at UK, the internal audit has been referred to law enforcement officials for their review and the college’s financial operations will be directly overseen by the Office of the Provost.

Those measures are part of a series of reforms being undertaken in the College of Education as well as financial and business processes throughout the institution.

David W. Blackwell

“The University of Kentucky is a nearly $5 billion enterprise. We are the largest employer in the region by far and one of the largest in the state,” said Provost David W. Blackwell in announcing the findings of the audit. “We must demonstrate to each other and all those we serve that we will be responsible stewards of the resources we generate and those with which we are entrusted. In those rare circumstances when that trust is violated, we must move swiftly — and communicate transparently — about where problems occurred and how we are moving to correct them. That is what has happened here. It is what will — and must — occur as we move forward as Kentucky’s university.”

The internal audit can be foundhere

•3月份联系了英国内部审计(UKIA),在教育学院的行政支持官员的台式计算机和档案之后,据报道失踪。

•在大学行政官员询问她的普查(大学信用卡)后,Carpenter询​​问了桌面计算机和文件。

• Carpenter was an administrative support associate in the college’s Science, Technology, Engineering and Math (STEM) Education department. Carpenter was suspended within days after the review began, and she resigned from the college days later. She is permanently ineligible for rehire by the university.

•审查未发现,木匠挪用超过256,000美元,以购买苹果设备,包括80多个iPhone;其他高科技设备;在学院的三年任期过程中旅行费用和其他个人物品。

•此外,审计发现,另一名员工,在学院教育领导部门工作的德罗塔格墓地,在个人支出中累计了近1,000美元。坟墓于7月份从她的立场终止。当审计揭露她的部分时,她之前已被暂停。Graves也永久地缺乏大学的REHIRE。

•审计发现,两种木匠和坟墓都能够为三个主要原因做出未经授权的购买:

1)学院的主要业务官员失败ope体育正规大网尽管有许多推荐的业务改革审查,但ope体育正规大网仍然颁布适当的商业内部控制程序。该位置已被淘汰,作为重组业务办公室以确保正确流程的一部分。ope体育正规大网

2) Preapproval from a supervisor for making procard purchaseswas not required, as policies dictated.

3) Approval documents, including signatures,购买通常是伪造的,并且没有被监测,因为在学院的金融体系中所需的政策。
颁布的改革措施:

An example of forged signatures and altered dates discovered by the UK audit. (Click to enlarge)

Blackwell表示,大学中的一些改革措施将迅速颁布恢复信任,并确保我们生成的资源和我们委托的资金适当地管理,并以我们对自己和彼此预期的诚信进行管理。“

教育措施学院
•总体上的办公室将立即承担大学营业办公室的直接监督,并将启用并支持其财政事务管理的新结构。ope体育正规大网这种直接监督将是无限期,直到实施新结构并恢复信心。

•将聘请金融和行政当局的新助理院长在教育学院聘用,直接向学院院长举报,并在普通办事处致富士州的金融和运营助理和运营助理和运营的副总体。

•教育学院内的主要业务官员已ope体育正规大网被淘汰,作为学院财务和业务运行重组的一部分,并在整个学院进行其他商务人员的重大工作职责。

• Blackwell will work with College of Education Dean Julian Vasquez Heilig on the transition of the college’s financial operations. The vast majority of the inappropriate activity occurred under previous college leadership. Vasquez Heilig came to UK last year and has pledged his commitment to the reorganization, which will include required training for college leadership with any financial responsibilities. Formalized development of business officers within each unit of the college will be undertaken to ensure that processes and procedures are followed uniformly.
•所有购买责任都将被隔离,以确保可以通过以外的支出的人以外的人完成和核实适当的成本和解。

•将进行所有IT设备的直接库存。此外,所有IT设备的采购将集中在大学内,并由普通办事处监测。

University-wide measures
财务和行政行政副总裁埃里克N.宣布了许多措施,即英国正在接受该机构,以确保增加有关政策和程序的一致性以及与中央行政方面的协调。这些步骤包括:

埃里克N.周一

•将扩大,积极监测大学,部门和单位水平的所有商界人员的培ope体育正规大网训计划,并将其积极监测,并强制。

•EVPFA将每月与每个大学,部门和单位的高级商界人员达成一月,以便每月纳入ope体育正规大网,以确保改善政策和实施的协调和一致性。

• The central administrative units of the university — Human Resources, University Budget Office, Information Technology Services, Facilities Management, Purchasing and University Financial Services — will be implementing additional monitoring and steps to ensure greater coordination of the business functions throughout the institution.

“When someone does not perform to the standards we expect and demand, there will be consequences. Further, we will move in a transparent and comprehensive fashion to ensure that the behavior is not repeated,” Monday said. “The vast majority of people in our community are committed to practices consistent with our policies and procedures. We cannot allow the actions of a few people to tarnish the work and commitment of an entire community.”

从肯塔基州大学


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