Audit Report

Washington State Auditor'S Office

Informations

• Publié par: Mephor
• Nombre de lectures: 28
• Langue: English

Extrait

Washington State Auditor’s Office

Whistleblower Report






Western Washington University







Report No. 1004241





Issue Date
September 13, 2010




Washington State Auditor
Brian Sonntag



September 13, 2010


Western Washington University
Whatcom County
Bellingham, Washington


Report on Whistleblower Investigation

Attached is the official report on Whistleblower case No. 09-074 at Western Washington
University.

The State Auditor’s Office received an assertion of improper governmental activity at the
University. This assertion was submitted to us under the provisions of Chapter 42.40 of the
Revised Code of Washington, the Whistleblower Act. We have investigated the assertion
independently and objectively through interviews and by reviewing relevant documents. This
report contains the result of our investigation.

Questions about this report should be directed to Investigator Cheri Elliott at [phone], or
Director of Special Investigations Jim Brittain at [phone].


BRIAN SONNTAG, CGFM
WASHINGTON STATE AUDITOR

BS:cle

cc: Catherine Riordan, Ph.D., Provost, Western Washington University
Kim Herrenkohl, Internal Auditor, Western Washington University


Insurance Building, P.O. Box 40021  Olympia, Washington 98504-0021  [phone]  TDD Relay [phone]
FAX [phone]  http://www.sao.wa.gov
Whistleblower Investigation Report

State of Washington
Western Washington University
Whatcom County


ABOUT THE INVESTIGATION

We received an assertion on June 18, 2009, questioning the time the Executive Director
of the University’s Center for International Studies spent in travel status and the
business purpose of the travel. Western Washington University spent more than
$38,000 on 22 trips the Director made inside and outside the United States during
18 months, from December 2007 until June 2009.


BACKGROUND

The subject started working at the University on December 1, 2007, as the Director of
the Center for International Studies; his starting annual salary was $105,000. In his
hiring letter, the University stated he was accepting an administrative position. Between
January 2008 and July 2009, he held a second full-time administrative job without
additional salary as the University’s Interim Executive Director of Extended Education
and Summer Programs.

During our investigation, we found that the University and the subject’s previous
employer, Wright State University in Ohio, had reviewed the subject’s travel practices.

Western Washington University Internal Review

In January 2009, the University issued a report on its internal investigation related to
concerns it received in October 2008 about the subject’s absences, failure to report
leave properly and use of University financial and employee resources.

The University found that between December 1, 2007, and October 2008, the subject
spent 48 percent of his time away from campus and did not submit leave slips for any of
that time. The internal review identified 109 absences, outlined below:

University-approved travel: 56 days.
Non-University-paid travel to a conference: four days. While the University did
not pay the subject’s travel expenses for these days, it did pay his salary. The
subject did not complete a travel authorization for these days, but the former
Provost stated he was aware of the travel.
Research performed off-campus: 22 days

Washington State Auditor’s Office
1
Planning for a conference: 13 days. The subject was vice president of the
Association of Canadian Studies in the United States (ACSUS). He stated he
was responsible for planning the group’s November 2009 conference in San
Diego.
Moving from Ohio to Bellingham: 11 days. The subject was absent from work
between December 18, 2007, and January 4, 2008, while he moved from Ohio to
Bellingham and made a stop in San Diego. According to the report, the letters of
offer did not indicate whether the subject could use University-paid time for his
move. The former President and former Provost stated neither had made a
verbal agreement with the subject about using University-paid time to move.
Other: The University’s report stated the subject said he was in Ohio for two days
in January 2008 and “out of town” one day in April 2008. It is not clear if these
absences were work-related.

The subject did not submit leave slips for any of these days. The subject stated he
considers himself a faculty member and, as such, would not accrue leave or need to
account for his absences. However, the subject is an administrative employee who
accrues leave and should follow the University’s leave policy. The subject received new
employee orientation in January 2008 that covered benefits, including leave.

The University’s report noted the subject’s first day of employment at the University was
December 1, 2007, and his resignation at Wright State University was effective
January 1, 2008.

The University’s report made six recommendations to the former University Provost on
ways to clarify expectations and improve controls over timekeeping for academic
administrators, such as the subject. The former Provost responded to all six
recommendations in the report by stating none required changes to established policy or
practice.

Wright State University Internal Review

In July 2005, Wright State University issued an internal audit report regarding travel in its
University Center for International Education, for which the subject was the Executive
Director at the time. Wright State’s audit identified a potential reimbursement to the
University of $13,787 for unauthorized and questionable travel expenditures. The audit
identified issues with the subject’s travel practices, including not attending full
conferences the University paid for, misrepresenting conference dates on his travel
authorizations, charging the University for expenses that were paid by outside
organizations and charging the University for personal travel, incorrectly charging
expenses to grants, failure to submit leave slips for personal absences and “significant
absenteeism.”

An audit update report from Wright State, issued March 31, 2006, stated the subject,
“with strong encouragement from the Provost,” resigned his position effective January 1,
2006, and “made all appropriate reimbursements” through the Office of the Controller.



Washington State Auditor’s Office
2
ASSERTIONS

1. The Executive Director of the Center for International Studies failed to follow state
travel regulations.

2. The Executive Director of the Center for International Studies is using his position to
secure time off without submitting leave requests for the proper accounting of his
time away from the University.


RESULTS

The results of our investigation are:

Assertion 1. We found reasonable cause to believe improper governmental action
occurred.

Assertion 2. We found reasonable cause to believe improper governmental action
occurred.

We reviewed the subject’s travel documents and the University’s internal review, and we
interviewed witnesses and the subject.

We found from December 1, 2007, through June 17, 2009, the subject took 22 trips and
charged the University approximately $38,755.28 in travel expenses.

To analyze the subject’s travel, we created the following chart with information from
travel authorizations and travel vouchers provided to us by the University, information
provided during an interview with the subject and information gathered through research
during this investigation.

Travel Destination(s) Travel Subject’s explanation Other information
dates expenses for trip
paid by
Western
Dec. Umea and $1,732.93 Discuss faculty and See details below
10-17, Stockholm, student exchanges The subject stated the
2007 Sweden with Umea University University of Umea paid
Discuss collaboration for his lodging and
and exchange funding meals. However, travel
with the Swedish documents show
Social Research Western paid for all of
Council in Stockholm his lunches, one dinner
and one night’s lodging.
Dec. Ohio, No To move from Ohio to See details on San
18, San Diego expenses Bellingham Diego trip below
2007- submitted Stopped in San Diego
Jan. 4, to wait out bad winter
2008 weather
Jan. Victoria, B.C. $416.61 Border Regions
11-14, in Transitions
2008 Conference
Washington State Auditor’s Office
3
Travel Destination(s) Travel Subject’s explanation Other information
dates expenses for trip
paid by
Western
Feb. Washington, $2,733.45 Association of
14-22, D.C. International
2008 Educational
Administrators
conference, Feb