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Dayton Daily News (Ohio)
Tipp City Exempted Village Schools officials said they have made changes in procedures for handling money collected at athletic events and hiring workers for athletic events, both issues pointed out by State Auditors who scrutinized the district's finances.
The district's audit report for 2015 was finalized late last year and discussed this month with the board of education by district Superintendent Gretta Kumpf and Treasurer Dave Stevens.
The auditors issued a finding against the district for handling of money for entry to athletic department events, noting specifically that ticket takers provided cash collected to the athletic director without reconciling tickets issued and cash collected.
"The athletic director created reconciliation sheets by pulling tickets that agreed to the cash collection in order to support the amount turned over to the treasurer for deposit into the district's bank account. The reconciliation sheets were maintained on file for audit," the audit stated. "We were unable to determine during audit if the cash deposited agreed to actual ticket sales and, therefore, were unable to obtain sufficient appropriate audit evidence to support the $423,099 of extracurricular activities revenue reported in Other Governmental Funds."
The district in a written reply said changes were implemented requiring each ticket seller to reconcile cash collected to tickets sold. The district's new athletic director performs a second reconciliation and documents any variances noted by the ticket seller on a report form, district officials said.
"Gretta(superintendentKumpf) and I sat down with JD (Foust, new athletic director) and indicated what we wanted to see when it came to ticket taking procedures and cash collection reconciliation, and he is in full agreement," Stevens told the board of education.
Former district Athletic Director Matt Shomper was put on administrative leave in February 2016 after search warrants were executed at his Tippecanoe High School office, his home and his car.
The warrants were part of an investigation of a complaint filed with Tipp City police in September 2015 by Kumpf after irregularities were first found by state auditors in the district audit for the year ended June 30, 2015.
An investigation continues by agencies including the auditor's office, state ethics commission and others. No charges have been filed. Shomper left the district last year after 10 years as athletic director as part of an agreement with the board of education.
Shomper's lawyer declined to talk about the audit Friday.
Auditors addressed other athletic department issues in the audit management letter. Stevens said the management letter includes recommendations for change to help ensure compliance with laws, regulations and internal controls.
The management letter addresses a noncompliance finding for employing a family member by a public official. The auditors noted that during 2015 Shomper employed members of his family as ticket takers for athletic events by the district and the Ohio High School Athletic Association.
Auditors referred that issue to the Ohio Ethics Commission for investigation.
"The athletic director was the only individual who approved timesheets for the family members.
There was no indication that the athletic director offered the position of ticket taker to individuals other than the athletic secretary unless a member of his family or the athletic secretary was unable to make the scheduled event," auditors said.
They recommended procedures to avoid similar incidents.
Stevens said the concern about nepotism was addressed with a new athletic director and hiring procedures have been put in place.
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