Ethics in the School Finance and Business Office

Transcription

1 Ethics in the School Finance and Business Office Tanya J. Giovanni North Carolina School Boards Association Attorney July 24, 2014 Law: Defined 1. a rule of conduct or action prescribed or formally recognized as binding or enforced by a controlling authority 2. the control brought about by the existence or enforcement of such law 3. a rule or order that it is advisable or obligatory to observe "Legal." Merriam-Webster.com. Merriam-Webster, n.d. Web. 21 July < 2 1

2 Ethics: Defined 1. the discipline dealing with what is good and bad and with moral duty and obligation 2. a set of moral principles 3. a guiding philosophy "Ethic." Merriam-Webster.com. Merriam-Webster, n.d. Web. 21 July < 3 Why do we care? 4 2

3 115C-436. Duties of school finance officer. (a) The school finance officer shall be responsible to the superintendent for: (1) Keeping the accounts of the local school administrative unit in accordance with generally accepted principles of governmental accounting, the rules and regulations of the State Board of Education, and the rules and regulations of the Local Government Commission. (2) Giving the preaudit certificate required by G.S. 115C-441. (3) Signing and issuing all checks, drafts, and State warrants by the local school administrative unit, investing idle cash, and receiving and depositing all moneys accruing to the local school administrative unit. (4) Preparing and filing a statement of the financial condition of the local school administrative unit as often as requested by the superintendent, and when requested in writing, with copy to the superintendent, by the board of education or the board of county commissioners. 5 Duties Loyalty Care Good Faith LEA s best interest Not for self Reasonably prudent No conflicts Avoid appearance of a conflict 6 3

4 115C-234.No private benefit or gain. No public employee involved in making or administering of contract may derive a direct benefit from the contract. May not influence those making the decision if it will benefit the employee. May not receive or solicit gift, favor, reward, service or promise, including future employment Gift and Favors Regulated Unlawful for any contractor or supplier who has a contract, has performed a contract or anticipates bidding on a contract in the future make gifts or favors to any employee charged with the duty of awarding or administering public contracts Unlawful for an employee awarding or administering public contracts to willfully receive or accept gifts/favors. 8 4

5 Tickets Nominal Value Meals/Lunches Banquets Travel Expenses Honoraria

6 11 Let the Sun Shine In Transparency and accountability should not only come after a criminal complaint or arrest. As stewards of the public trust, you have a very important responsibility to ensure the school system is run wisely, efficiently and properly. 12 6

7 13 How to Create an Ethical Workforce Culture Demonstrate top management commitment to a culture of ethics Establish an ethics officer or team Distribute written rules, policies, and procedures Train employees to recognize and make ethical decisions Ensure a supportive climate for ethical conduct Abide by and enforce disciplinary policy consistently and fairly

8 Culture (cont.) Periodic case study discussions of instances where ethics violations occurred as well as hypothetical scenarios Thorough review and follow-up on financial disclosure reports and filings to identify potential problems Provide ethics policies/procedures on how your LEA does business to all vendors Stressing importance of arms-length relationships with vendors and companies and avoidance of even the appearance of impropriety, including no gifts rule

9 Whistleblower Protection Must have a written whistleblower policy that: provides a place to report illegal conduct; anonymity for whistleblower; and procedures for handling complaints 17 Disclaimer THIS INFORMATION IS INTENDED AS AN AID AND IS NOT TO BE CONSTRUED AS LEGAL ADVICE. FOR SPECIFIC LEGAL ADVICE, PLEASE CONSULT YOUR ATTORNEY. 18 9