ERIC Number: ED463029
Record Type: RIE
Publication Date: 1997-Aug
Reference Count: N/A
Special Review: Johnston Community College and Johnston Community College Foundation, Inc., Smithfield, North Carolina.
North Carolina Office of the State Auditor, Raleigh.
This paper reports the results of a 1997 investigation by the North Carolina Office of the State Auditor into allegations concerning Johnston Community College (JCC) and the Johnston Community College Foundation, Inc. Findings of the report include: (1) a contractor who did personal work for the president and who paid the maintenance supervisor for part-time work was paid $196,627 for construction projects that did not go through a formal competitive bidding process; (2) JCC purchased carpet on 11 occasions from a business owned by the JCC maintenance supervisor; (3) horses may have been donated to JCC, but conflicting stories and lack of records create doubt; however, JCC reported using $2,547 of county funds to feed horses kept on the farm of the contractor who claims to have donated the horses, and, in addition, JCC employees fed and cared for the horses; (4) the president earns eight hours of sick leave and 17.7 hours of vacation pay per month; (5) there were allegations that the president had altered his leave records; and (6) the president had accumulated 3,199.18 hours of sick leave as of February 1997. The report recommends that the JCC and the Foundation should review and revise its procedures with respect to the items in the report. (NB)
Descriptors: Administrative Policy, Audits (Verification), College Presidents, Community Colleges, Compliance (Legal), Conflict of Interest, Endowment Funds, Ethics, Financial Policy, Leaves of Absence, School Funds, Standards, Two Year Colleges
For full text: http://www.ncauditor.net.
Publication Type: Reports - Evaluative
Education Level: N/A
Authoring Institution: North Carolina Office of the State Auditor, Raleigh.