Actions Taken by Texas School Districts to Prevent Fraud

Description:

This research is a descriptive analysis answering the question, what measures are currently taken by the leadership―boards of trustees and superintendents of schools―of Texas school districts to prevent embezzlement? The research perspective utilized was quantitative with a descriptive, cross-sectional design. Data collection was accomplished through a survey with questions constructed from the most commonly recommended strategies discovered through the review of literature. The survey was distributed to the 1031 superintendents of school districts in Texas via email. The response rate was 33% or 339 returned surveys. The data set created concentrates on the four most common preventive measures: policy and procedure, management, auditing, and ethics. These measures are considered as they function to interrupt the principles of the fraud triangle. Comparisons were completed regarding region, district size, superintendent tenure and superintendent experience. Policy adoption was found to be extremely widespread. Procedures written to fully implement policy were less prevalent. Review of management practices found problems concerning credit cards, personnel evaluations, and password access to multiple computer finance recordkeeping systems concentrated in one employee. External auditing programs were universal due to statutory mandate but internal auditors and internal audit committees were few. Ethics training for business office personnel existed but with little consistent application across districts. The adoption of a code of ethics for business office personnel was rare. Recommendations made were that school leaders should be educated concerning appropriate actions in the common prevention areas. They need an to understand the importance of internal auditing, know the language in local policy, and they need to write procedures.

Creator(s): Taylor, Gordon Douglas
Creation Date: May 2011
Partner(s):
UNT Libraries
Collection(s):
UNT Theses and Dissertations
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Publisher Info:
Publisher Name: University of North Texas
Place of Publication: Denton, Texas
Date(s):
  • Creation: May 2011
Description:

This research is a descriptive analysis answering the question, what measures are currently taken by the leadership―boards of trustees and superintendents of schools―of Texas school districts to prevent embezzlement? The research perspective utilized was quantitative with a descriptive, cross-sectional design. Data collection was accomplished through a survey with questions constructed from the most commonly recommended strategies discovered through the review of literature. The survey was distributed to the 1031 superintendents of school districts in Texas via email. The response rate was 33% or 339 returned surveys. The data set created concentrates on the four most common preventive measures: policy and procedure, management, auditing, and ethics. These measures are considered as they function to interrupt the principles of the fraud triangle. Comparisons were completed regarding region, district size, superintendent tenure and superintendent experience. Policy adoption was found to be extremely widespread. Procedures written to fully implement policy were less prevalent. Review of management practices found problems concerning credit cards, personnel evaluations, and password access to multiple computer finance recordkeeping systems concentrated in one employee. External auditing programs were universal due to statutory mandate but internal auditors and internal audit committees were few. Ethics training for business office personnel existed but with little consistent application across districts. The adoption of a code of ethics for business office personnel was rare. Recommendations made were that school leaders should be educated concerning appropriate actions in the common prevention areas. They need an to understand the importance of internal auditing, know the language in local policy, and they need to write procedures.

Degree:
Level: Doctoral
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Subject(s):
Keyword(s): Texas schools | fraud prevention | embezzlement
Contributor(s):
Partner:
UNT Libraries
Collection:
UNT Theses and Dissertations
Identifier:
  • ARK: ark:/67531/metadc68052
Resource Type: Thesis or Dissertation
Format: Text
Rights:
Access: Public
License: Copyright
Holder: Taylor, Gordon Douglas
Statement: Copyright is held by the author, unless otherwise noted. All rights reserved.