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When asked what his duties were on this trip, Principal Johnson responded that he was a “chaperone.”
When asked what the duties of a chaperone were, Principal Johnson responded, “Um… I don’t know
what the definition of a chaperone is if you want me to be specific.” In accordance with the
responsibilities of a chaperone, Principal Johnson stated that he attended every baseball or softball
game except when baseball and softball game times conflicted. Principal Johnson confirmed that he did
not commute with the teams, did not stay with the teams, and did not transport coaches, players or
equipment. In addition, Principal Johnson could not substantiate that he ate with the teams. PRP
Baseball coach Bill Miller confirmed that to the best of his recollection Principal Johnson did not eat
meals with the teams.
During Principal Johnson’s interview, he was asked why he stayed in a different condominium from the
team. Principal Johnson responded, “So after the games I would have a little privacy. When I travel with
baseball and softball, they would have parents attend these trips with them and stay at the same place,
so it wasn’t as… necessary for me to stay with the players because there were other people that could
be responsible.” The Jefferson County Public Schools Field Trip Procedures, Section C. Field Trip
Approval, state “One adult chaperone, 21 years of age or older, for every ten students is required.
Chaperones must remain with students at all times. All parents or volunteers serving as chaperones
must successfully complete a School Volunteer Records Check.” Based on the number of coaches
attending the trip, the ratio of chaperones to students was below the required ten to one ratio. Principal
Johnson, as a chaperone, decided to separate himself from the group by electing not to stay with the
students as required by JCPS Field Trip Procedures. Principal Johnson failed to provide prudent
supervision as his chaperone responsibilities mandate. This was an unjustified school expense.
During our interview, Principal Johnson stated that he never used the school credit card for expenses
associated with any non‐PRP companion(s). Principal Johnson claimed that he did not recall any
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PRP Financial Management Review
companion joining him on this trip. Principal Johnson rented a two‐bedroom condominium (units 1639
& 1640). Using the school credit card, Principal Johnson purchased groceries for the condo in excess of
$250 and nine restaurant meals, which included two or three entrees at each meal. When questioned,
Principal Johnson stated that he ordered additional entrees to take back to the condo or paid for other
PRP staff dining with him. He could not recall the name of any staff person who ate these meals with
him. Principal Johnson approved their per diem cash advance for the other staff on the trip, and, if staff
did eat these meals, duplicate payment of these meals would be a further violation.
Principal Johnson exhibited a disregard for the cost of his purchases when using the school credit card
and not his own money. He rented a two bedroom executive ocean‐front condo for $1,699.81 per
week. At this location, efficiency units are offered for approximately $1,000 less than Principal
Johnson’s choice. When explaining his effort to find lodging during his interview, Principal Johnson
stated his preference that, “I wanted to be on the beach.” At today’s rates (listed below), these are
comparisons of units at Principal Johnson’s selected condominium resort.
The unit Principal Johnson selected:
These units appear sufficient for Principal Johnson, especially since he stated that he traveled alone:
Principal Johnson chose not to stay in the discounted lodging available from the tournament host, which
would have cost $630 per week ($90 per night for seven nights). The teams, coaches, chaperones, and
any parents choosing to travel with the team selected this lodging, shown at the current discounted
group rates:
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PRP Financial Management Review
Principal Johnson stated, “I wanted to be on the beach, close to… fairly close to where the softball and
baseball teams were in case there was an emergency.” Since his choice placed him 4.8 miles away from
the team so that he could be on the beach, we do not see how this would allow him to be immediately
available for any emergencies that might have arisen, discharging his duties as a “chaperone.” Principal
Johnson’s choice clearly demonstrated that his priority for privacy and personal comfort superseded his
responsibility to the students and school as a chaperone.
When asked why he did not travel on the same schedule as the students, Principal Johnson replied that
he drove down early because his eyes got tired, and he may have arrived in Louisville late preventing a
same‐day rental car return. The result was a ten‐day car rental while the students traveled only one
week. His rental car choice was excessive. Principal Johnson explained his rental car choice, “As I said,
for room. I would take luggage; I would take some recreational things that I need room for in case I
would have extra time after ball games were over to participate in.” He chose to rent a Sierra Tahoe 4x4
costing the school $832.75, when he could have rented even a full‐size car for $263, at today’s rates. He
doesn’t remember sharing the seven‐passenger vehicle with any other PRP staff. Our only conclusion is
that Principal Johnson disregarded his responsibilities as a Principal by spending school funds excessively
for luxuries benefiting only him.
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PRP Financial Management Review
Principal Johnson violated the Board’s per diem rules, which are part of the Travel Reimbursement
Guidelines available at http://www.jefferson.kyschools.us/Departments/FinancialServices/Travel.html,
establishing reasonable meal allowances for out of county trips. These guidelines permit employees on
authorized trips to sites such as Myrtle Beach to be reimbursed $8 for breakfast, $9 for lunch, and $19
for dinner, or $36 per day total for food reimbursement. Instead, Principal Johnson spent $842.21,
whereas he allowed each student‐athlete $140 and the chaperones $210 for the entire week. These
excessive restaurant meals included, for example, $110.00 at Chestnut Hill, $125.00 at Goodtime
Charlies, and $87 at Jimmy Buffet’s Margaritaville. These meals were more than six times the student
allowance. Principal Johnson claims that no staff rode with him but he ate every meal with PRP staff,
whose names he cannot recall, or ordered additional entrees for himself to eat later.
24% tip
Given the premium upgrade to his vehicle, and the use of school funds for excessive restaurant
preferences, he was negligent in his financial duties to PRP and its community.
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PRP Financial Management Review
Unfortunately, these transactions were not part of the statistical sample reviewed during Internal
Audit’s disbursement sampling.
Recommendation: Principal Johnson must reimburse the staff activities account of the school activity
fund $3,858.90. See Addendum A for details.
Finding 2 – School Credit Card Used to Pay for Trip to Chicago, December 2011
On December 6, 2011, Principal Johnson requested approval from his supervisor to attend “East Aurora
Holiday Tournament” (boys basketball) in Aurora, Illinois, which was approved on December 12, 2011.
When asked what his duties were on this trip, Principal Johnson responded that he was a “chaperone”
and attended the basketball games. Principal Johnson confirmed that he did not commute with the
team, did not stay with the team, and did not transport coaches, players or equipment. In addition,
Principal Johnson could not substantiate that he ate with the teams. He stated that he decided to
attend as an additional “chaperone” since few parents attended the tournament. Based on his school
credit card receipts, it appears that Principal Johnson ate few, if any, meals with the students.
Principal Johnson’s lodging choice on Michigan Avenue in downtown Chicago, confirmed by school
credit card meal receipts at Chicago restaurants where the students could not possibly have eaten on
their per diem, makes it doubtful that he was an effective chaperone. Furthermore, Principal Johnson
has stated that he only used the school credit card for himself and other PRP staff. If this is accurate, we
question whether the students were sufficiently chaperoned while he dined with another one of the
required chaperones, up to an hour away from the team. His choice of lodging and dining would have
provided him minimal opportunity to fulfill any chaperone responsibilities. Field Trip Procedures state
“One adult chaperone, 21 years of age or older, for every ten students is required. Chaperones must
remain with students at all times. All parents or volunteers serving as chaperones must successfully
complete a School Volunteer Records Check.” Based on the number of coaches attending the trip, the
ratio of chaperones to students was greater than the required ten to one. Principal Johnson stated “the
only reason I was going only the coaches were there to chaperone”; however, this was unnecessary
since the required ratio had been met without him.
Principal Johnson decided to separate himself from the group by electing not to stay with the students
as required by JCPS Field Trip Procedures. Principal Johnson stated, “If I recall, I had a discount for
staying at one of the hotels there, I don’t even recall exactly what hotel it was because there are a lot of
hotels in Chicago.” When asked if it was the Omni Chicago Hotel on Michigan Ave, Principal Johnson
responded “If it’s charged, that’s where I stayed.” Principal Johnson failed to provide prudent
supervision as his chaperone responsibilities mandate. This was an unjustified expense using the school
credit card.
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PRP Financial Management Review
22% tip
During our interview, Principal Johnson stated that he never used the school credit card for expenses
associated with any non‐PRP employee companion who may have joined him on the trip. This is not
accurate since he used the school credit card for a $35 fee to add an additional driver, a companion who
has never been a JCPS employee. Principal Johnson chose to rent a premium GMC Acadia for seven days
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PRP Financial Management Review
and one hour, though the basketball teams only traveled for five days. This vehicle cost $778.46, while
even full‐size cars were available for $259, at today’s rates.
Every meal purchased using the school credit card included two entrees. It is doubtful that the extra
entrée was for a staff member since most of these meals charged were in downtown Chicago while the
team was staying approximately one hour away in Aurora, Illinois. If staff did eat these meals, he
approved their per diem cash advance, and duplicate payment of these meals would be a further
violation.
Principal Johnson charged the school $467 for meals while each student‐athlete received only $100 and
the chaperones received $150 for the whole trip and rented a vehicle costing almost three times other
suitable options. Principal Johnson stayed in luxury hotel one hour away from the team on Michigan
Avenue costing $244.95 per night including valet parking while his team spent $76.30 per night lodging
in Aurora, Illinois.
Unfortunately, these transactions were not part of the statistical sample reviewed during Internal
Audit’s disbursement sampling.
Recommendation: Principal Johnson must reimburse the staff activities account of the school activity
fund $1,863.32. On March 17, 2014, after having been questioned about the expense for the additional
driver, Principal Johnson reimbursed PRP $35.00, leaving a remaining balance of $1,828.32. See
Addendum B for details.
Finding 3 – School Credit Card Used to Pay for Trip to Myrtle Beach, April 2012
In 2012 (not dated other than the year), Principal Johnson requested approval from his supervisor to
attend “Spring Break Baseball & Softball Tournaments” in Myrtle Beach, South Carolina. The school paid
for the deposit on his lodging on February 1, 2012. His trip was not approved until March 29, 2012.
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PRP Financial Management Review
When asked what his duties were on this trip, Principal Johnson responded that he was a “chaperone,”
and he stated that he attended every baseball or softball game except when baseball and softball game
times conflicted. Principal Johnson confirmed that he did not commute with the teams, did not stay
with the teams, and did not transport coaches, players or equipment. In addition, Principal Johnson
could not substantiate that he ate with the teams.
During his interview, Principal Johnson was asked why he stayed in a different condominium from the
team. Principal Johnson responded, “So after the games I would have a little privacy. When I travel with
baseball and softball, they would have parents attend these trips with them and stay at the same place,
so it wasn’t as… necessary for me to stay with the players because there were other people that could
be responsible.” Field Trip Procedures state “One adult chaperone, 21 years of age or older, for every
ten students is required. Chaperones must remain with students at all times. All parents or volunteers
serving as chaperones must successfully complete a School Volunteer Records Check.” Based on the
number of coaches attending the trip, the ratio of chaperones to students was greater than the required
ten to one. Principal Johnson’s desire to separate himself from the group, he failed to justify himself as a
“chaperone.” This was an unjustified school expense.
Principal Johnson exhibited a complete disregard for the cost of his purchases when using the school
credit card and not his own money. On this, his second trip to Myrtle Beach purportedly as a
“chaperone,” he elected to upgrade his condominium to a location with greater amenities and now 7.1
miles away from the student‐athletes he claims to have chaperoned. He selected an executive ocean‐
front condo costing $1,930.04 per week. This lodging choice cost more than $275 per night, while
discounted lodging was available at $90 per night.
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PRP Financial Management Review
During our interview, Principal Johnson stated that he never used the school credit card for expenses
associated with any non‐PRP companions who may have joined him on the trip. That is not accurate
since Principal Johnson used the school credit card for a $45 fee to add a companion, who has never
been a JCPS employee, as an additional driver on the rental car. Principal Johnson rented a premium
Dodge Durango for a week plus two days, though the baseball and softball teams traveled seven days.
This vehicle cost $1,023.23, while even full‐size cars were available for $259, at today’s rates.
Principal Johnson used the school credit card to purchase nine restaurant meals. Each meal included
two entrees or two buffets. Principal Johnson provided a copy of his debit card statement, which
showed additional personal charges at three restaurants but did not provide detailed receipts
confirming the purchase of a companion’s entrée. Principal Johnson stated that he did not caravan with
the team buses nor did he transport any PRP staff in his rental vehicle, though it can accommodate
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PRP Financial Management Review
seven passengers. Principal Johnson used the school credit card for two entrees in Florence, South
Carolina, with no accompanying debit card statement charge. This contradicts Principal Johnson’s
statement that the meals were for PRP staff since he did not travel with the staff. He could not recall
the name of any staff person who ate these meals with him. If staff did eat these meals, Principal
Johnson approved their per diem cash advance, and duplicate payment of these meals would be a
further violation.
Principal Johnson stated, “As a matter of fact, usually when I go to spring break, I like to save a little
money so I go to a grocery store” where he spent $107.14, and a total of $536.40 total charged to the
school for his meals, compared to the students’ allowance of $140 and coaches allowance of $210 for
the entire trip.
Unfortunately, these transactions were not part of the statistical sample reviewed during Internal
Audit’s disbursement sampling.
Recommendation: Principal Johnson must reimburse the staff activities account of the school activity
fund $3,748.72. On March 17, 2014, after having been questioned about the expense for the additional
driver, Principal Johnson reimbursed PRP $45.00, leaving a remaining balance of $3,703.72. See
Addendum C for details.
Finding 4 – School Credit Card Used on Trip to New Orleans, July 2012
On April 24, 2012, Principal Johnson requested approval from his supervisor to attend “HSTW National
Conf.” in New Orleans, Louisiana, which was approved May 12, 2012.
Eight PRP staff traveled as conference attendees. While all other staff flew, Principal Johnson opted to
rent a vehicle, which is permitted under JCPS policies and procedures. However, all expenses associated
with the rental car must be limited to the lesser of the rental car, gas and parking, or the comparable
airfare. The excess cost of the rental car was not reimbursed to the school. Additionally, Principal
Johnson used the school credit card to pay the additional $35 fee to add a companion, who has never
been a JCPS employee, as an additional driver. Principal Johnson used the school credit card to pay for
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PRP Financial Management Review
transportation costs totaling $1,070.99, when he would have been allowed an expense of $462.20. He
failed to reimburse the school activity fund the difference of $608.79, significantly more than double his
allowance.
Of the five restaurant meals purchased using the school credit card, three restaurant meals included two
entrees each and two restaurant meals were group meals for eight and nine. Principal Johnson stated
that he intended “to treat my staff to dinner. You know, something that builds a positive culture within
the school.” This “positive culture” gesture cost PRP $710.17, or $88.77 per staff person. The group
dinner at Red Fish Grill alone exceeded the Board’s allowable per diem by $42.50 per person.
Principal Johnson has stated that he only used the school credit card for PRP staff. Eight staff submitted
professional leave forms and the school credit card was used for a dinner for nine at the Red Fish Grill
resulting in an unexplained discrepancy. Principal Johnson provided a debit card statement which
showed additional charges at all five restaurants. He did not provide detailed receipts to substantiate
that these were for food purchases. Where his meals exceeded the Board’s allowable per diem,
Principal Johnson failed to reimburse the school.
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PRP Financial Management Review
See Finding 6 related to federal grant reimbursement for this trip.
Unfortunately, these transactions were not part of the statistical sample reviewed during Internal
Audit’s disbursement sampling.
Recommendation: Principal Johnson must reimburse the staff activities account of the school activity
fund $1,073.96. On March 17, 2014, after having been questioned about the expense for the additional
driver, Principal Johnson reimbursed PRP $35.00, leaving a remaining balance of $1,038.96. See
Addendum D for details.
Finding 5 – School Credit Card Used for Personal Expenses – Lexington, June 2013
On June 3, 2013, Principal Johnson requested approval from his supervisor to attend “KY High School
Baseball State Tournament” in Lexington, Kentucky. The leave was approved the same day.
While on this trip, all of Principal Johnson’s expenses were paid from student‐generated funds in the
Athletics General activity fund account. Although the team stayed at the Clarion Hotel at a cost of
$66.60 per night, Principal Johnson chose to stay at the J.W. Marriott Griffin Gate Resort and Spa at a
cost of $203.02 per night, in the same block. Principal Johnson stated that the team hotel did not have
available space for him, although staff who were not baseball coaches stayed with the team at their
hotel. The additional cost of Principal Johnson’s lodging is not a valid expense from student‐generated
activity funds. Once again, Principal Johnson’s lavish travel preferences demonstrate a disregard for his
financial responsibility.
Additionally, Principal Johnson claims that nobody stayed with him while in Lexington. When ask if he
recalled ordering room service breakfast with two entrees, Principal Johnson responded, “No, I sure
don’t.” Another morning, Principal Johnson purchased two breakfast buffets. When asked if he
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PRP Financial Management Review
remembered who may have eaten the second breakfast buffet, Principal Johnson responded, “No, I
don’t remember.”
While in Lexington, Principal Johnson used the school credit card for an in‐room charge described as
“Movies Music.” When asked about this purchase, Principal Johnson stated, “I don’t recall.” This
purchase is not a valid expense under any circumstances from student‐generated activity funds.
While in Lexington, Principal Johnson paid for a meal for eight staff who attended the tournament but
are not coaches. He could not remember who attended. This expense is not an appropriate use of
student‐generated activity funds.
Recommendation: Principal Johnson must reimburse the Athletics General account of the school
activity fund $274.86, and $145.00 expense should be transferred to Staff Activities from Athletics. On
March 17, 2014, after having been questioned about the expense for the “Movies Music”, Principal
Johnson reimbursed PRP $15.00 of the total charge for this expense of $15.89, leaving a remaining
balance of $259.86. See Addendum E for details.
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PRP Financial Management Review
Finding 6 – Inappropriately Reimbursed for Travel Expenses by Federal Grant – New Orleans, July 2012
On April 24, 2012, Principal Johnson, PRP Assistant Principal Gerald Mayes, PRP Teacher Mary Dunn, and
PRP Resource Teacher Susan Webb requested approval from their supervisors to attend “HSTW National
Conf.” in New Orleans, Louisiana, and received approval in advance of the trip.
Each employee submitted a voucher for reimbursement of travel expenses from a federal grant after
attending the conference. They received reimbursement for some expenses that were paid with the
school credit card. These included Principal Johnson’s transportation expense, meals for two, and two
group meals, as discussed in Finding 4. When Principal Johnson was asked, “Would they have gotten per
diem for that meal also?” Principal Johnson replied, “I would hope not.” This response indicates that he
knew that double‐dipping expenses is not allowable, but he requested reimbursement for himself and
approved three of his staff to receive unallowable reimbursements as well.
Recommendation: Principal Johnson must reimburse the Treasurer JCPS $839.10 (transportation and
per diems). Gerald Mayes and Mary Dunn must reimburse the Treasurer JCPS $50.00 each, and Susan
Webb must reimburse $25.00 (per diems for group meals). JCPS must reopen the closed federal grant,
deposit the funds, and issue a refund to the federal government of $964.10. See Addendum F for
details.
Finding 7 – Deficit Spending in Adult Activity Funds
Both Principal Johnson and PRP’s bookkeeper stated in their interviews that they were aware of adult
activity funds operating with deficit balances for several years. Activity accounts operate with deficit
balances at times, such as to purchase equipment or supplies prior to the athletic season until gates or
concessions fund these start‐up costs. Deficits in adult‐generated accounts are less common, and our
review of adult deficits at all JCPS schools shows that the adult‐generated deficits at PRP far exceed any
of those at other JCPS schools in both total dollar amount and percent of total account balance.
Principal Johnson stated that PRP adult activity funds had a deficit balance when he assumed
stewardship of this account eleven years ago. These accounts were renamed from “Hospitality” to
“Staff Activities” during the years under audit. Typically, these accounts raise funds from vending
machines in staff lounges and fundraisers, such as selling clothing items to adults. The Redbook law
changed on July 1, 2013, and staff fundraisers are no longer permissible.
During our interview, Principal Johnson stated that he reviews and signs the schedule of balances for
PRP’s activity fund each month. He further stated that he believes that the negative balances in his
adult activity fund accounts have been decreasing for the past few years. However, the schedule of
balances that he reviewed and signed showed the following negative balances:
Hospitality/Staff
Activities Balance
December 31, 2010 (13,424.13)
December 31, 2011 (24,357.82)
December 31, 2012 (52,774.40)
December 31, 2013 (47,173.35)
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PRP Financial Management Review
Upon further investigation, $8,991.98 of the revenues deposited into the account for the current year is
due to PRP’s General Fund. Reversing these entries result in a restated balance of $56,165.33. After
remitting these funds, PRP Staff Activities continues to increase the deficit balance in the Staff Activities
account.
One of the main revenue sources for the account, Faculty Drinks vending, has sustained shortages
compared to expected profits the past three years, totaling over $10,000 (see Finding 9). When
questioned how deficits could be declining, as Principal Johnson claimed, when vending shortages
continued, Principal Johnson did not respond.
Over the period of our review, the staff activities account deficit increased due to Principal Johnson’s
persistent spending in excess of receipts each year. This account continuously reflected numerous
purchases made for staff holiday gifts, staff clothing, candy for the office, personal trips (Findings 1 – 4),
catered meals, and a long list of restaurant meals for various groups (see Addendum G) although
Principal Johnson stated that, “There has been very little except athletic travel” in the account.
Recommendation: Spending staff‐generated funds must cease, and a plan must be developed to
address the deficit balance of the Staff Activity Fund immediately. See Addendum G for details.
Finding 8 – Funds Transferred to Obscure Deficits
The Kentucky Department of Education has mandated that individual activity accounts cannot have
deficit balances at June 30 each year, although this was not incorporated into the Redbook until July 1,
2013.
The large deficits in staff‐generated funds at PRP (Finding 7) have been hidden by transferring funds
from student‐generated activity accounts prior to June 30, then reversing these transfers in July. This
practice has effectively obscured PRP’s financial mismanagement at year‐end, when account details are
reviewed by JCPS administration and KDE. The Redbook requires that all transfers be approved by each
account sponsor prior to transferring funds out of the sponsor’s account, and student‐generated funds
cannot be transferred to adult accounts, except in very specific circumstances, such as a graduated class
wishing to reward teachers who contributed to their success. Neither of these requirements was met.
This is one example of the deficit transfers performed in June 2013 using student class fundraisers
(debited) to obscure deficits in Staff Activities (credited):
6640 CLASS of 2014 OFFSET DEFICIT $13,815.00 TSF84
6645 CLASS OF 2015 OFFSET DEFICIT $5,031.00 TSF84
6650 CLASS OF 2016 OFFSET DEFICIT $5,293.00 TSF84
4750 STAFF ACTIVITIES OFFSET DEFICIT $13,815.00 TSF84
4750 STAFF ACTIVITIES OFFSET DEFICIT $5,031.00 TSF84
4750 STAFF ACTIVITIES OFFSET DEFICIT $5,293.00 TSF84
Recommendation: PRP must cease transferring funds at year end then reversing the transfer the
following year to obscure previous year‐end account deficits. All transfers must follow Redbook
requirements. See Addendum H for sample deficit transfer journal entries.
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PRP Financial Management Review
Finding 9 – Vending Shortages
Each year under review, PRP experienced significant shortages in Faculty Drinks accounts. Although this
was considered one of the few sources to help offset the excessive spending in adult funds, the profit
raised by these machines was far less than it should have been based on inventory usage and known
profit margins per unit sold.
At a minimum, a Principal with vending shortages such as these should review procedures with the staff
member in charge of the account. If improvement is not made, responsibility for the vending machines
should be assigned to a different person. The shortage over this three‐year period is the equivalent to
the sale of 20,000 canned drinks. Principal Johnson has failed to take any action to address these
shortages.
3725 Faculty Drinks
Audit file P&L (Shortage)
6/30/2011 (4,103.13)
6/30/2012 (2,877.41)
6/30/2013 (3,111.59)
Recommendation: PRP should immediately change the account sponsor and move to full service
vending as soon as possible.
Finding 10 – Failure to Follow Model Procurement – Conflict of Interest
On August 3, 2010, Principal Johnson received a two day disciplinary suspension without pay for failure
to follow JCPS Model Procurement regulations, based upon KRS 45A. The violation referenced a project
to resurface the PRP baseball field. Principal Johnson failed to bid the project, required by Model
Procurement, and contracted with a company, Mid‐South Baseball Inc. owned by PRP baseball coach Bill
Miller, resulting in a prohibited conflict of interest under Model Procurement. During this process, JCPS
administration fully explained to Principal Johnson that transactions between PRP and Mid‐South
Baseball Inc. would be prohibited as conflicts of interest.
Since the date of the suspension, Principal Johnson approved ten invoices for payment dated from
November 2010 through October 2012, payable to either Mid‐South Baseball Inc. directly, or Bill Miller
with a Mid‐South Baseball invoice as supporting documentation, or a vendor’s invoice with a Mid‐South
Baseball Inc. bill to/ship to address indicating that the goods or services were routed through Mid‐South
Baseball Inc. These invoices total $18,841.99.
Although Principal Johnson was suspended for this violation in 2010 and investigated again for similar
matters in 2012 and 2013, we see no documented evidence that Principal Johnson discussed the conflict
of interest with Bill Miller until November 2013. When interviewed, Principal Johnson was asked
regarding his 2010 suspension, “Did you have any conversations or did you write up any disciplinary‐
related action for Bill Miller as the baseball coach?” Principal Johnson answered, “No.”
Recommendation: PRP must not conduct business with Mid‐South Baseball Inc. as long as the conflict
of interest exists, and Bill Miller, as owner of Mid‐South Baseball, must document his acknowledgement
of the existing conflict of interest. See Addendum I for details of invoices paid.
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PRP Financial Management Review
Finding 11 – Failure to Follow Model Procurement and Redbook – Required Documentation
JCPS Model Procurement regulations and Redbook have very specific documentation required by law.
These requirements include forms and processes designed to demonstrate that collected revenues are
being remitted to the bookkeeper in their entirety (Multiple Receipt Form, Ticket Seller’s Report,
Fundraiser Summary), that purchases are reasonable as planned (Purchase Order), and that the school is
receiving the best price for the item purchased (Determination & Finding).
In our review, we observed that Purchase Orders were completed after‐the‐fact by the bookkeeper
rather than as a budgeting tool by the sponsor, most Purchase Orders included no Determination &
Finding form at all, and receipt documentation forms were substantially not used by certain sponsors.
In fact, certain sponsors commingled receipts from various activities preventing substantial review.
Recommendation: PRP sponsors were required to attend a Redbook and Model Procurement training
session in February 2014. PRP Sponsors must strictly adhere to the law by completing all required
documents. We recommend Internal Audit conduct unannounced monthly reviews through 2014 to
ensure a zero tolerance for proper completion and submission of required documents.
Finding 12 – Failure to Reconcile Credit Card Receipts Resulting in Interest Payments
Detailed receipts for credit card purchases were not submitted timely or at all, preventing identification
of charges and delaying payment of the monthly credit card statement, resulting in interest charges. The
addition of $2,125 in interest has been charged against the credit card account the past four years.
Year Interest Charged
2010 $484.11
2011 $725.70
2012 $523.32
2013 $392.58
$2,125.71
Recommendation: Sponsors must be required to submit all receipts timely for credit card purchases to
allow reconciliation of the monthly statement and payment of the balance due to avoid interest charges
on this account.
Finding 13 – Impermissible Benefits – PRP Boys Baseball State Championship Rings
An invoice and order form from Balfour indicated that, in addition to selling championship rings for $249
each to the coaches and student‐athletes of the 2013 KHSAA State Baseball Championship team, three
individuals were provided championship rings by Balfour for free—Principal David Johnson, Assistant
Principal Gerald Mayes, and Athletic Director Craig Webb.
The professional code of ethics for Kentucky school certified personnel 16 KAR 1:020 requires that
certified personnel “shall not use professional relationships or authority with students for personal
advantage.” According to Balfour, these were personal gifts as a thank you for Balfour’s relationship
with PRP and for permission to sell Balfour’s products to the students within the school.
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PRP Financial Management Review
During his interview, Principal Johnson stated that this was a personal gift from Balfour, which agrees
with statements by the Balfour representative. Additionally, the Balfour representative stated that he
obtained the Johnson’s ring size from a years‐old file from a previous ring purchase. Although Principal
Johnson contends that he had no knowledge of the ring order and that the ring was a personal gift, the
Balfour Championship Group Order Form was sent to the office of PRP for review and clearly shows the
three gratis rings.
Assistant Principal Mayes contends that he was winding down his service at PRP and preparing to
assume a position at another school, which he did effective July 1, 2013. He was no longer at PRP when
the Order Form arrived at PRP. Based on his statement and that of the Balfour representative, Assistant
Principal Mayes first became aware of the ring when the Balfour representative presented it to him at
his new position.
The Balfour representative also provided a ring to Athletic Director Webb, stating that he guessed at
Webb’s ring size based on Webb’s approximate body size. The Balfour representative stated that he
didn’t consider this sizing technique abnormal because Balfour has a resizing guarantee. Webb stated
that he knew nothing of the ring order until an assistant coach presented him with the ring. Webb
asked how much he owed and was told that he owed nothing. He was told that the team appreciated
what he does for them. Webb stated that he was not made aware that the ring was provided free by
the vendor until questioned during this review.
While it is unclear what each administrator knew or should have known during this process,
administrators receiving free rings while the students and coaches purchased rings gives the strong
perception of impropriety. This is especially true of Principal Johnson receiving a gift from a vendor with
an ongoing business relationship with PRP.
Recommendation: Principal Johnson, Gerald Mayes, and Craig Webb should reimburse the Baseball
team account $249 or return the rings. See Addendum J for details.
20
PRP Financial Management Review
Finding 14 – Violation of Facility and Grounds Usage Policy – Batting Cage Rental
The OEA instructed the JCPS Finance Officer to determine the amount of batting cage rentals that PRP
should have remitted to Treasurer JCPS in accordance with its Facilities and Grounds Usage Policy.
Internal Audit reviewed batting cage rental receipts for the period under audit and determined this
amount to be $2,735, which was remitted to Treasurer JCPS prior to this review. During our review, we
examined Internal Audit’s work and compared this with additional source documents at PRP. As we
noted in Finding 11, receipts have been poorly documented, which complicated this review. We
concluded that the amount Internal Audit determined was reasonable based on the examined
documentation.
Recommendation: Sponsors shall provide a rental schedule to the Athletic Director and bookkeeper.
On each day following any scheduled batting cage rental, these receipts are to be submitted to the
bookkeeper with a completed Multiple Receipt Form. If the group cancels, an explanation must be
given to the Athletic Director and bookkeeper why there is no deposit corresponding to the rental
schedule. The bookkeeper will then remit these revenues to Treasurer JCPS in accordance with the
Facilities and Grounds Usage Policy.
21
PRP Financial Management Review
Finding 15 – Summation of Amounts Due to PRP and Treasurer JCPS
Payments due to PRP Athletics General Payments due to Treasurer JCPS
Finding 13 Finding 6
David Johnson 249.00 David Johnson 839.10
Gerald Mayes 249.00 Gerald Mayes 50.00
Craig Webb 249.00 Mary Dunn 50.00
Susan Webb 25.00
Due to Athletics General 747.00
Due to Treasurer JCPS 964.10
Payments due to PRP Staff Activities
David Johnson
Finding 1 3,858.90
Finding 2 1,863.32
Finding 3 3,748.72
Finding 4 1,073.96
Finding 5 274.86
Due to Staff Activities 10,819.76
Less: repaid 3/17/14 (130.00)
Amount currently due 10,689.76
Totals by employee
David Johnson 11,907.86
Gerald Mayes 299.00
Craig Webb 249.00
Mary Dunn 50.00
Susan Webb 25.00
Grand Total 12,530.86
During this review, we observed:
It is obvious that PRP is strong due to the community’s support of the school. This community
support is impressive and has sustained the school and its students through numerous
investigations and headlines involving the school. The community, its students, and parents
deserve ethical Principal leadership at PRP.
Principal Johnson exhibited a blatant disregard for the Board‐established per diem, by treating
himself to luxurious vacations and amenities at the expense of PRP.
22
PRP Financial Management Review
Principal Johnson claims that he inherited deficits in his adult activity funds and claims that he
has been working to reduce these deficits; however, he has been Principal for eleven years and
the deficit balances remain shockingly high, while he fails to address the deficit spending due to
his poor financial decisions. Principal Johnson has acknowledged that he is responsible for all
financial matters at PRP, and we agree.
Throughout the entire period under review, a recurring theme surfaced. PRP’s activity fund
account reflected untethered credit card spending, struggles to reconcile the credit card
statement in a timely manner, and resulting finance charges. We see no evidence that Principal
Johnson has resolved these issues.
During his interview, Principal Johnson failed to respond to many of our questions with
reasonable answers. Although he steadfastly proclaimed that he never used the school credit
card for anyone who is not a PRP staff member, he could not name a single person who may
have joined him for a single breakfast, lunch, or dinner out of the numerous meals charged. This
includes meals within the past year. He was even unable to recall who ate breakfast with him
when room service was delivered. Principal Johnson stated that he used the school credit card
to purchase, at times, more than one entrée to eat in his room later, while we have evidence
that he was accompanied on these trips by a companion.
To summarize: A Principal’s financial fiduciary duties require due diligence and prudent spending of both
student‐ and staff‐generated activity funds. In our review, we have stated many examples of financial
malfeasance, which is misconduct or wrongdoing, and nonfeasance, which is a failure to perform an
official duty. We believe that Principal David Johnson has clearly demonstrated, by his actions, a lack of
financial oversight, including both malfeasance and nonfeasance.
23
PRP Financial Management Review
Addendum A – Disallowed School Credit Card Charges – Myrtle Beach, April 2011
School
Credit Card
Date Transaction Vendor Information Charges
Addendum B – Disallowed School Credit Card Charges – Chicago, December 2011 – January 2012
School
Credit Card
Date Time David Johnson, Principal Vendor Information Charges
12/26/11-1/2/12 12:53pm Enterprise Car Rental 2012 GMC Arcadia 4SA2 $ 743.46
Enterprise Car Rental Additional driver fee 35.00
12/26-12/28/11 Omni Chicago Hotel 2 Nights 395.85
12/28/2011 676 North Michigan Ave Valet Parking - 2 nights 104.00
12/26/2011 1:39pm Kroger Fuel Gas 54.01
12/29/2011 5:52pm Aurora One Stop Citgo Gas 64.00
12/26/2011 9:30pm-10:34pm GT Fish & Oyster Dinner for Two with Tip 130.00
12/27/2011 12:50pm-12:54pm Feast Restaurant and Bar Lunch for Two with Tip 42.00
12/27/2011 9:34pm Rosebud Steakhouse Dinner for Two with Tip 210.00
12/28/2011 4:48pm-5:38pm Al's Itailian Restaurant Dinner for Two with Tip 35.00
12/29/2011 5:24pm-6:10pm Carrabba's Italian Grill Dinner for Two with Tip $ 50.00
24
PRP Financial Management Review
Addendum C – Disallowed School Credit Card Charges – Myrtle Beach, April 2012
Credit
Card
Date Transaction Vendor Information Charges
25
PRP Financial Management Review
Addendum D – School Credit Card Used for Personal Expenses – New Orleans, July 2012
Credit Card Used By Credit Card Allowable/ Charges
David Johnson Charges Per Diem Disallowed
Monday, July 9, 2012
8:52am Picked up a Dodge Durango CRW4 $ 724.88 $ 462.20 $ 262.68
Companion - Additional Driver $ 35.00 $ 35.00
3:37pm Kangaroo Express #3695 Senatobia MS $ 66.00 $ 66.00
26
PRP Financial Management Review
Addendum E – School Credit Card Used for Personal Expenses – Lexington, June 2013
Credit
Card Charges
Date Time Transaction Vendor Information Charges Per Diem Disallowed
6/8/2013 12:02pm Breakfast Buffet JW Marriott Griffin Gate Restaurant $ 33.81 $ 36.00 $ (2.19)
For Two 1800 Newtown Pike
Less: daily per diem $36
6/6/2013 9:57pm Dinner for Eight Desha's Restaurant & Bar $ 145.00 $ 145.00 $ -
staff per diems No Information on Attendees Coaches
Received and Advanced Per Diem
27
Addendum F - Inappropriately Reimbursed for Travel Expenses by Federal Grant
Johnson, David p. 1 of 4
Page 1 of 7
Addendum F
Johnson, David p. 2 of 4
Page 2 of 7
Addendum F
Johnson, David p. 3 of 4
Page 3 of 7
Johnson, David p. 4 of 4
Addendum F
Page 4 of 7
Addendum F Mayes, Gerald p. 1 of 1
Page 5 of 7
Addendum F Dunn, Mary p. 1 of 1
Page 6 of 7
Webb, Susan p. 1 of 1
Addendum F
Page 7 of 7
Addendum G
Approved by State Board of Accounts for use in PRP Schedule of Balances
PLEASURE RIDGE PARK HIGH SCHOOL Signed by Principal Johnson
.· ·~~d~t~t;~a~~P¢A~1~~~;$i~~~~-~~t~~r4i~id~~v~; .
· · p~ct!t11ber···O··l . , ·20·.·t.•o. ::::==>·.··. ·P.~·e.em'lJ·~r·.·. p·t·.,•. 2Q.·l o.····
Fund
Acct Fund Begin Balance Receipts Expenditures End Balance
------------------------- -------------- ------------- ------------ --------------
3100 ATHLETICS GENERAL $-55,808.69 $0.00 $0.00 -$55,808.69
3101 ATHLETICS ACTIVITY BUS $0.00 $0.00 $0.00 $0.00
3105 ATHLETICS BASKETBALL $-1,820.00 $1,097.00 $695.00 -$1,418.00
3110 ATHLETICS BUS TRANSPOR $0.00 $0.00 $0.00 $0.00
3115 ATHLETICS FOOTBALL $22,709.51 $0.00 $31.52 $22,677.99
3125 ATHLETICS MINOR SPORTS $-24,202.36 $0.00 $0.00 -$24,202.36
3130 ATHLETICS PANTHER CLAS $2,208.53 $0.00 $0.00 $2,208.53
3135 ATHLETICS TOURNAMENT M $57.50 $0.00 $0.00 $57.50
3139 ATHLETICS BOTTLE DRINK $1,357.00 $206.00 $0.00 $1,563.00
3142 ATHLETIC VENDING DRINK $0.80 $0.00 $0.00 $0.80
3149 ATHLETICS GATORADE $0.00 $0.00 $0.00 $0.00
3202 ARCHERY IN SCHOOLS $724.32 $210.00 $0.00 $934.32
3203 ARCHERY-LEWIS $0.00 $0.00 $0.00 $0.00
3205 BASEBALL CARD SHOW $0.00 $0.00 $0.00 $0.00
3210 BASEBALL TEAM $7,031.67 $5,000.00 $398.00 $11,633.67
3211 BASEBALL-NATIONAL H.S. $6,430.00 $0.00 $0.00 $6,430.00
3215 BASKETBALL BOY'S VARSI $7,389.11 $3,707.00 $5,331.25 $5,764.86
3216 BASKETBALL GOLF TOURNA $0.00 $0.00 $0.00 $0.00
3217 BASKETBALL-2010 ADS AC $6,500.00 $0.00 $3,500.00 $3,000.00
3220 BASKETBALL BOY'S VARSI $193.25 $0.00 $0.00 $193.25
3221 BASKETBALL DISTRICT T- $0.00 $0.00 $0.00 $0.00
3222 BASKETBALL FRESHMAN BO $562.93 $0.00 $0.00 $562.93
3230 BASKETBALL GIRL'S VARS $3,708.64 $1,427.00 $527.65 $4,607.99
3233 LADY PANTHERS WINTER C $1,598.41 $100.00 $994.00 $704.41
3235 BASKETBALL J.V. BOYS $4,393.88 $225.00 $1,020.99 $3,597.89
3237 BASKETBALL SCHOLARSHIP $0.00 $0.00 $0.00 $0.00
3239 BASKETBALL AMERICAN CH $0.00 $0.00 $0.00 $0.00
3240 BASKETBALL PANTHER CLA $0.00 $0.00 $0.00 $0.00
3241 BASKETBALL SUPER HOOPS $0.00 $0.00 $0.00 $0.00
3242 BASKETBALL SPIRIT WEAR $1,790.25. $0.00 $0.00 $1,790.25
3244 BOWLING TEAM $8,210.77 $42.00 $0.00 $8,252.77
3245 CHEERLEADERS $-5,062.44 $3,288.24 $1,652.20 -$3,426.40
3248 CROSS COUNTRY $28.03 $0.00 $0.00 $28.03
3250 DANCE TEAM $2,898.82 $0.00 $150.00 $2,748.82
3255 FOOTBALL TEAM $3,477.18 $245.00 $0.00 $3,722.18
3259 GOLF - BOYS $-417.61 $0.00 $0.00 -$417.61
3260 GOLF - GIRLS $-4.44 $0.00 $0.00 -$4.44
3263 PEP CLUB $163.00 $0.00 $0.00 $163.00
3265 SOCCER TEAM - BOYS $34.77 $0.00 $0.00 $34.77
3266 SOCCER TEAM - GIRLS $-222.57 $1,700.00 -$250.00 $1,727.43
3268 SOFTBALL FAST PITCH $4,191.94 $4,000.43 $1,402.26 $6,790.11
3270 STEP TEAM $344.41 $2,456.00 $2,552.16 $248.25
3273 SWIM TEAM $938.65 $123.00 $1,551.80 -$490.15
Recapitulation
Principal
Recapitulation
Approved Principal
Date _/-r-~---:tJ....;;..9+-/
, l
_ _ _ _ _ 2o/Z-
9 of 18 ~
Fund
Acct Fund Begin Balance Receipts Expenditures End Balance
------------------------- -------------- ------------- ------------ --------------
3312 BAND. $6,850.67 $568.00 $4,803.86 $2,614.81
3317 BUSINESS LAW-WHITE $889.17 $0.00 $0.00 $889.17
3323 BUSINESS MANAGEMENT-HA $851.03 $0.00 $0.00 $851.03
3324 BUSINESS MARKETING-SMI $602.19 $0.00 $0.00 $602.19
3325 COMPUTER APPLICATION-D $27.94 $0.00 $0.00 $27.94
3334 DRAMA $254.26 $0.00 $0.00 $254.26
3335 E-SCHOOL $1,181.36 $760.00 $86.18 $1,855.18
3339 ENGLISH SUPPLY CHARGES $6,810.37 $0.00 $191.47 $6,618.90
3345 FOREIGN LANGUAGE $2,629.53 $0.00 $240.00 $2,389.53
3349 FMD-BRUMBACK $57.03 -$63.00 $63.00 -$68.97
3350 FUNDAMENTALS OF DANCE $-246.71 $40.00 $60.15 -$266.86
3357 HUMANITIES $-605.92 $0.00 $0.00 -$605.92
3360 PRINTING TECH-BRAMER $2,713.48 $0.00 $0.00 $2,713.48
3361 KEYBOARDING-HARRIS $0.00 $0.00 $0.00 $0.00
3363 MATH $487.82 $354.00 $0.00 $841.82
3366 GRAPHIC DESIGN-WEBB $533.01 $0.00 $213.10 $319.91
3368 M. D. CLASS - VOWELS $182.04 -$63.00 $135.18 -$16.14
3369 M. H. CLASS - PFISTER $838.56 $0.00 $0.00 $838.56
3372 MULTIMEDIA -DUNN $0.11 $0.00 $0.00 $0.11
3373 MATH FLOWER FUND $31.00 $0.00 $0.00 $31.00
3375 CHOIR $2,295.04 $164.00 $0.00 $2,459.04
3376 NORTON CLASS ACCOUNT $493.37 $3.52 $100.00 $396.89
3377 NORTON PROGRAM $344.01 $0.00 $0.00 $344.01
3378 ORCHESTRA $1,109.59 $0.00 $523.02 $586.57
3381 P. E.\HEALTH $696.88 $0.00 $0.00 $696.88
3387 SCIENCE $297.89 $0.00 $1,512.18 -$1,214.29
3390 SOCIAL STUDIES $5,165.39 $0.00 $24.42 $5,140.97
3395 WEB DESIGN-LIGHTLE $1,057.27 $30.00 $0.00 $1,087.27
3399 ANIME CLUB $402.05 $0.00 $0.00 $402.05
3400 BALLROOM DANCE $1.00 $0.00 $0.00 $1.00
3401 BETA CLUB $612.17 $107.00 $2,247.71 -$1,528.54
3408 CHESS TEAM $10.00 $0.00 $0.00 $10.00
3410 COED Y CLUB $-517.00 $0.00 $0.00 -$517.00
3412 DRAMA CLUB $45.61 $0.00 $0.00 $45.61
3422 FCA $356.78 $0.00 $0.00 $356.78
3430 FRENCH CLUB $53.81 $0.00 $0.00 $53.81
3436 GRAPHIC ARTS CLUB $-9.00 $0.00 $0.00 -$9.00
3437 HUMANITIES CLUB $0.00 $0.00 $0.00 $0.00
3440 NTL ART HONOR SOCIETY $-25.00 $0.00 $0.00 -$25.00
3445 LIBRARY $477.86 $0.00 $200.00 $277.86
3447 LOUISVILLE PARTNERSHIP $0.00 $0.00 $0.00 $0.00
3450 MAC LAB $715.25 $0.00 $0.00 $715.25
3455 MTRP $45.00 $0.00 $0.00 $45.00
3460 NATIONAL HONOR SOCIETY $946.22 $0.00 $300.00 $646.22
3465 PAW PRINT $1,780.24 $0.00 $1,625.40 $154.84
3466 PHOTOGRAPHY $517.47 $0.00 $0.00 $517.47
3473 RED CROSS CLUB $643.40 $0.00 $0.00 $643.40
3481 SPANISH CLUB $1.00 $0.00 $0.00 $1.00
3485 STUDENT COUNCIL $-55.74 $0.00 $0.00 -$55.74
3486 STUDENT SERVICE CENTER $214.88 $0.00 $119.98 $94.90
3493 WPRP $7.87 $0.00 $0.00 $7.87
3494 YOUNG REPUBLICANS $0.00 $0.00 $0.00 $0.00
3495 WRITER'S CLUB $56.55 $0.00 $0.00 $56.55
3499 YEARBOOK $15,889.05 $0.00 $300.00 $15,589.05
3505 ACADEMIC PROGRAMS $277.68 $87.00 $0.00 $364.68
January 04, 2013 2:00pm Page 2 of4
Schedule of Balances (Form SA5-1) Version 2008.1
10 of 18
Fund
Acct Fund Begin Balance Receipts Expenditures End Balance
Recapitulation
11 of 18
Fund
Acct Fund Begin Balance Receipts Expenditures End Balance
Name of Financial Institution That checking Account Is Held In Trust With:
Date / ;·o t/
I
' 2oE
12 of 18
Addendum G
PRP Schedule of Balances
Signed by Principal Johnson
14 of 18
Fund
Acct Fund Begin Balance Receipts Expenditures End Balance
------------------------- -------------- ------------- ------------ --------------
3499 YEARBOOK $7,457.11 $0.00 $0.00 $7,457.11
3505 ACADEMIC PROGRAMS $2,366.09 $0.00 $0.00 $2,366.09
3515 DEBATE $171.48 $0.00 $0.00 $171.48
3518 PRP SPECIAL OLYMPICS $1,100.76 $870.00 $0.00 $1,970.76
3519 OVERSTREET-GRANT $147.80 $0.00 $0.00 $147.80
3639 CLASS OF 2013 $0.00 $0.00 $0.00 $0.00
3640 CLASS of 2014 ,$32,088.92 $6,359.19 $11,526.09 $26,922.02
3645 CLASS OF 2015 $14,783.57 $0.00 $0.00 $14,783.57
3650 CLASS OF 2016 $13,687.00 $0.00 $0.00 $13,687.00
3655 CLASS OF 2017 $7,556.38 $0.00 $0.00 $7,556.38
3660 2014 SR TRIP CHAPERONE $0.00 $2,569.90 $0.00 $2,569.90
3705 AT RISK STUDENT FEES $20,066.00 $0.00 $0.00 $20,066.00
3707 AP ACCOUNT $668.23 $0.00 $0.00 $668.23
3710 BOOKSTORE $-1,446.04 $0.00 $0.00 -$1,446.04
3714 DISTRICT ACTIVITY SUPP $10,320.05 $0.00 $226.75 $10,093.30
3718 CUSTODIANS - FLOWER FU $30.79 $0.00 $0.00 $30.79
3721 EUROPE - BREEDING-HALE $0.14 $0.00 $0.00 $0.14
3722 DOTY-EUROPEAN TRIP $1,875.11 ·$0.00 $1,003.00 $872.11
3724 STUDENT VENDING $249.15 $257.00 $301.02 $205.13
3725 FACULTY DRINKS $507.30 $450.00 $256.80 $700.50
3730 FACULTY SNACKS $-802.69 $176.00 $0.00 -$626.69
3745 GENERAL FUND $495.23 -$20.00 $87.14 $388.09
3750 STAFF ACTIVITIES $-40,969.35 $170.00 $6,374.00 -$47,173.35
3755 INTEREST C. D. $395.87 $36.76 $0.00 $432.63
3756 INTEREST NOW ACCOUNT $12.70 $3.16 $0.00 $15.86
3760 STAFF FUNDRAISING $-2,742.28 $33.50 $0.00 -$2,708.78
3770 LOCKER FUND $2,768.83 $0.00 $0.00 $2,768.83
3775 REVOLVING FUNDS $0.00 $0.00 $0.00 $0.00
3780 SENIOR CITIZENS $0.00 $0.00 $0.00 $0.00
3782 STUDENT ID $8,588.58 $21.00 $1,596.75 $7,012.83
3785 COUNSELORS/TRANSCRIPTS $444.37 $0.00 $30.00 $414.37
3810 C. D. ACCOUNT $-30,000.00 $0.00 $0.00 -$30,000.00
3820 CHANGE FUND $-1,100.00 $0.00 $0.00 -$1,100.00
-------------- ------------- ------------ --------------
Total All Funds $200,923.91 $42,021.32 $57,843.87 $185 '101. 36
Inter-Fund Transfers $2,401.57 II' $2 '401. 57 v.
Total All Funds $200,923.91V' $39,619.75 $55' 442.30/ $185 '101. 36 v
Recapitulation
15 of 18
Fund
Acc.:t Fund Begin Balance Receipts Expenditures End Balance
Name of Financial Institution That Checking Account Is Held In Trust with:
REPUBLIC BANK
Approved Principal
Date -..Lf--i...::.-1 _ _ __
16 of 18
Addendum G
Examples of adult expenses.
Food / Restaurant Expenses From Hospitality / Staff Activities Account Restaurant purchases.
18 of 18
Page 2 of 2
Addendum H - Deficit Spending - Example of Deficit Transfer Journal Entry
Page 1 of 1
Addendum I - Conflicts of Interest Invoices Paid
Page 1 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 2 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 3 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 4 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 5 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 6 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 7 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 8 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 9 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 10 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 11 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 12 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 13 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 14 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 15 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 16 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 17 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 18 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 19 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 20 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 21 of 22
Addendum I - Conflicts of Interest Invoices Paid
Page 22 of 22
Addendum J - State Championship Rings Order Form showing who submitted a deposit.
Student names have been redacted.
Johnson, Mayes, & Webb gratis rings on p. 4
Page 1 of 6
Addendum J - State Championship Rings
Page 2 of 6
Addendum J - State Championship Rings
Page 3 of 6
Addendum J - State Championship Rings
Page 4 of 6
Addendum J - State Championship Rings
Page 5 of 6
Addendum J - State Championship Rings
Page 6 of 6
PRP Financial Management Review
Documents Attached to the Review Report
To obtain information about various aspects of financial operations at PRP, the following people were
interviewed during the course of this investigation. These were fact‐finding interviews and did not
connote any level of guilt or suspicion.
Robin Kihnley, Pleasure Ridge Park, Bookkeeper
Craig Webb, Pleasure Ridge Park, Athletic Director
Sherm Blaszczk, Pleasure Ridge Park High School, Assistant Baseball Coach
Gerald Mayes, DuPont Manual High School, Principal
Bill Miller, Pleasure Ridge Park, Baseball Coach
David Johnson, Pleasure Ridge Park, Principal
Brian Shumate, Assistant Superintendent Academic Achievement K‐12
Joseph Burks, Assistant Superintendent – High School, Retired
At the end of each interview, we invited the staff member to provide us a statement with their account
of the proceedings. All statements and correspondence are included as attachments to the report.
List of Attachments to this Report:
Gerald Mayes submitted a written document that appears to be his recollections and comments
of the interview on February 6, 2014. (attached)
Michael Oyler, attorney for Bill Miller, submitted a written document on behalf of Mid‐South
Baseball and Coach Bill Miller. (attached)
William Walsh, attorney for David Johnson, submitted a letter requesting information prior to
his interview. (attached)
Copy of the transcribed interview of David Johnson. (attached)
Robin Kihnley submitted a statement discussing her interview. (attached)
Brian Shumate submitted a statement discussing his interview. (attached)
Jefferson County Public Schools Field Trip Procedures, provided with Brian Shumate’s
statement. (attached)
Joseph Burks submitted a statement discussing his interview. (attached)
Additional Review Procedure
We reviewed JCPS email accounts for relevant finance‐related messages, authority, and other PRP
financial matters for the following PRP staff:
David Johnson
Bill Miller
Robin Kihnley
28
Submitted by Gerald Mayes
Four pages
February 6, 2014
Rep: You said someone called you at PRP?
JM: What I said was I called PRP on some kid trying to transfer and I asked how things were going?
They responded okay but Mike Tronzo is wearing us out.
Mike: Well good, I am glad I am doing my job.
Rep: Did you fly to the conference?
JM: “Yes”, a group of about 5 or 6
Rep: When you went to the conference did you take your spouse?
JM: “No”
Rep: When did you arrive at the conference?
JM: I couldn’t tell you. We got there in time for the conferences
(Note: on further checking, I called Barbara the next day with my arrival on July 10th at 4:00 pm.)
Rep: Craig Webb was not on the clock when he was present?
JM: He took some type of PD days because Susan was presenting.
Rep: I’ve got Susan Webb, Craig Webb, Mary Dunn, Charles Muller, Steven Phillips, Jerry Mayes, Evita
Mozee.
JM: Yes (Note: On the following day I called Barbara to inform her that another spouse had
attended. Mary Dunn’s husband Ken and our Goal Clarity coach, Jackie Nelson.
Rep: Did all of you fly down as a group?
JM: Yes (Note: on the call to Barbara I pointed out that I thought Jackie Nelson flew another flight.
Upon checking further she was our flight. Also, Craig and Susan didn’t fly down until the 11th.
Rep: Our information showed that Principal Johnson elected not fly down with you all.
JM: He had something that prevented him from flying with us. Some Principal Meeting. My
understanding was he wouldn’t be flying with us. I think he drove down.
Rep: Did he mention he was taking Veronica Johnson?
JM: Yes. Is that her last name?
Rep: I said Johnson it’s Jones – they are not married yet.
Rep: Was there any other spouse besides Craig’s?
JM: No (Note: I called Barbara the next day to point out that Mary Dunn’s husband Ken was on the
trip).
Rep: What we are trying to figure out here is when Mr. Johnson left. He commuted a day before you
guys got there. What we are trying to figure out is why he would rent a car, drive down the day before,
then go to Baton Rouge. He didn’t go toward New Orleans. He went to Houston and spent the night.
JM: I don’t know anything about that. “Texas” that is the first I’ve heard of that. I don’t know
anything about that.
Rep: You don’t know if he took somebody down there with him?
JM: Mike, Dave is my boss. When he arrives he arrives. The boss shows up, the boss shows up. I
don’t know anything about Houston or what that is about.
Rep: It looked like there were two group meals?
JM: I think there was the Red Fish and some pizza joint.
Rep: Was Veronica at the meal at the pizza place?
JM: I couldn’t tell you. I don’t recall.
Rep: Was Craig at that meal?
JM: I don’t think he was.
Rep: Red Fish next to the hotel?
JM: No, the Red Fish was up on Bourbon Street.
JM: I can’t recall if we all threw into the pot or if Dave picked it up. I think Dave pick it up.
Mike: So he pulled out the credit card?
JM: I don’t know how he paid for it. I can’t recall right off. I know there were two times and I know
Dave paid for the Red Fish.
Rep: Was everyone there at the Red Fish grille?
JM: Yes, maybe Evita wasn’t there. I can’t recall party now.
Barbara: When you say he pulled out the credit card, what did you believe the source of that card was?
JM: I never saw a credit card. I couldn’t tell if it was a credit card or not. He just picked up the bill. I
didn’t know how it was being paid for. (Note: Barbara, I never said anything about a credit card. Why did
you say that?)
Rep: Do you know if there were any other group meals together?
JM: Not that I can recall.
Rep: Group gathering?
JM: Several of us went to some coffee and doughnut place.
Rep: Other that the two group dinners you were on your own? Davie Johnson was on his own with
Veronica?
JM: Yes, we all had different interest in the conference.
Rep: Do you know how well he attended the conference?
JM: Yes, he was really into it.
Rep: Did any of you go to the pre‐conference workshop?
Me: If you could tell me the workshop I probably could tell you.
Mike: I don’t have it on here.
Rep: Other than the two group dinners, ya’ll kind of paired off and went different ways?
JM: Yes
Rep: Next day Red Fish grille at 5:15
Me: Yes
Rep: It appears to me all the alcohol was separated.
JM: I don’t know, I don’t drink.
Mike: Was anyone else drinking?
JM: I couldn’t tell you.
Rep: Did anyone offer to throw in on meals?
JM: I think we thought about it at the pizza place, because it was disorganized. The waitress said“I
can’t do all the individual checks”.
Red Fish, Dave said we would get together for one meal.
Mike: Did anybody put money in?
JM: I think we talked about it. I know Dave picked up the Red Fish.
Rep: When did you all check out?
JM: I don’t recall. (Note: I called Barbara with a check out time)
Rep: Did everybody stay for the half day on Saturday?
JM: I can’t recall. I believe we did.
Rep: Where was the conference?
JM: New Orleans, we stayed in a small hotel. The conference was in the convention center.
Rep: The conference was at the convention center?
JM: Yes, we walked over.
Rep: You stayed at the Hilton Garden Inn and then walked over to the convention center?
JM: Yes
Rep: Did everybody stay at the Hilton Garden Inn?
JM: I would assume they did.
Rep: To the best of your knowledge do you recall Dave and Ms. Jones being with anyone else other
that the group? Did they have friends?
JM: Not that I recall. I never saw them with anybody else.
Rep: So everybody was on their own other than the two group dinners?
JM: Yes
Rep: Did you do your own paperwork?
JM: Susan Webb handled most of that but we had to turn in our own stuff. I, Evita, Stephen, and
Chuck. Susan did all the forms.
Rep: Do you have anything about the trip that we haven’t asked you?
JM: No, what would I tell you? What are you asking?
Barb: You never know what goes on on these trips?
JM: This group of folks was very focused. We had a specific thing.
Rep: Did you get a per diem before you left?
JM: No it took forever to get my money back.
Rep: So you all filed when you got back?
JM: Yes, Glenn Baete’s office
Rep: I think it was a group booking on airfare and hotel?
JM: I can’t recall
Rep: So nothing stood out about this trip? Dave didn’t mention anything about the trip?
JM: No but he was really into the trip then. When we came back from Nashville, we were so
impressed, he got excited.
Rep: On the Nashville trip. When was that?
JM: That was the year before
Mike: Was that High Schools That Work?
JM: Yes, we drove
Mike: Did Dave go on that trip?
JM: No, it was Susan Webb and others
Rep: Did anyone else from JCPS go down on that trip?
JM: I believe J‐Town, Fern Creek went I thing possibly. I know there were a couple of folks. Never
saw them the rest of time. I could be wrong. High Schools that Work
February 21, 2014
D. JOHNSON INTERVIEW
Friday, February 21, 2014
Conference Room 4A at Van Hoose Education Center
Present: David Johnson, principal; William J. Walsh IV, attorney for Mr. Johnson; Barbara Warman,
Coordinator—Internal Security; Eddie Muns, Director of Finance; Mike Tronzo, Internal Auditor.
Barbara Warman: Mr. Johnson, could you tell us what your position is at JCPS and how long you’ve been
doing that?
Dave Johnson: Uh, well I don’t know what my official position is right now, but previous to
reassignment I was the principal of Pleasure Ridge Park High School.
Warman: And how long have you been principal?
Johnson: This is my 11th year.
Warman: What are the general duties of a principal of a high school?
Johnson: Well, there’s a lot of them. To lead a high school, make sure data is good, make the district
look good, make the superintendent look good…
Warman: And you oversee academics obviously.
Johnson: I oversee everything in the building.
Warman: And you have… you oversee the finances of the school also?
Johnson: I’m responsible for the finances.
Warman: Okay, Mr. Tronzo, ask your question.
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D. JOHNSON INTERVIEW
Mike Tronzo: Okay, well, in specific to that, may I call you Dave?
Johnson: I prefer Mr. Johnson.
Tronzo: Okay, all right, Mr. Johnson. In specific to that, under some of your administrative duties, it
refers to the board policies and administrative directories… the redbook, are you familiar with the
redbook?
Johnson: Somewhat.
Tronzo: Okay, all right.
Johnson: It changes periodically.
Tronzo: They usually come out with a new one each year. Now, as part of that redbook responsibility,
there’s… each month there’s a schedule of balances that’s printed. Do you review the schedule of
balances each month?
Johnson: Yes.
Tronzo: Do you review the bank statement or the activity fund each month and initial the bank
statement?
Johnson: I don’t initial it every time.
Tronzo: But you do review it?
Johnson: I look at it, yes.
Tronzo: Okay, so… what we’d like to do is go back and… could you tell us about a reprimand and
suspension you received in August 2010?
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D. JOHNSON INTERVIEW
Johnson: Is that over the… the field turf?
Tronzo: It was related to the model procurement and Mid‐South Baseball.
Johnson: All right. The model procurement and administrative follow‐up, is that what you’re talking
about?
Tronzo: Well I… kind of like we wanted to hear your interpretation of what that was all related to.
Johnson: This started as a project that the coach wanted to do for the baseball team and for the school.
He… sometime during the previous school year, he started it. I caught wind of the beginning of the
project and told him he had to stop until we filed building modification. Building modification went
through. In the meantime, he had found out about a grant, a Crumb Rubber grant through the state, I
think, and we applied for that and… I don’t know the exact dates the Crumb Rubber grant was achieved,
building modification was okayed, we weren’t using any school or district funds, so the project was
started and completed. I was called into Mr. Burks’ office the summer after and he said that we needed
to speak with Cordelia Hardin regarding model procurement. I told him I wasn’t aware that model
procurement needed to be followed. So we went and spoke with her. She asked me if we were using
any district or school money, I said no, she said that we didn’t need to follow model procurement and
we left her office. About a month after that, I was called back into Mr. Burks’ office and I had no idea
why he told me that he was going to have to reprimand me for not following model procurement. I told
him, Cordelia Hardin, Chief Financial Officer, just told us a month ago in her office that, because we
weren’t using school funds, we didn’t need to follow model procurement. He said, “Dave, you just need
to take this. They wanted to suspend you for 5 days without pay. I knocked it down to 2,” he said,
“Let’s do this, let’s move forward and get this out of the way.” Mr. Burks was a teacher and coach of
mine in high school, and a mentor when I went away to college, and I had the utmost respect for him
and I trusted that he was leading me honestly and truthfully, so I did what he asked me to do and took
the… he also commented that, you know, they think that you deceived them and I told him why would I
deceive anybody? This was a project that didn’t cost anybody any money, this was a donation to JCPS
and Pleasure Ridge Park High School. He said, “Well, that’s what they think,” and I said well that’s
wrong. But I took the suspension and went on my way to get it out of the way.
Tronzo: as part of that suspension, did you have any conversations or did you write up any
disciplinary‐related action for Bill Miller as the baseball coach…
Johnson: No.
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February 21, 2014
D. JOHNSON INTERVIEW
Tronzo: …for model procurement or…?
Johnson: No.
Tronzo: Okay. Also, as part of that, did you get additional training on model procurement from Ken
Popplewell and I think Eddie Muns is sitting here… Eddie Muns, director of accounting?
Johnson: I did.
Tronzo: Okay. And also, I think at a later date, you did receive additional redbook training, is that
correct? From internal audit… maybe Pam Wheatley? Internal audit conducted redbook training. I
think you might have missed the first class, gotten to the second class.
Johnson: Oh, that’s just recently.
Tronzo: Yes.
Johnson: Yes.
Tronzo: Okay, did you have any prior to that?
Johnson: You know, I don’t recall. That doesn’t mean I didn’t, but I don’t recall.
Tronzo: Can you describe Bill Miller and his relationship with Mid‐South Baseball for us please?
Johnson: When this started, I wasn’t really sure what his role was with Mid‐South. I knew he was
associated, but I guess two springs ago when this investigation began, I did a little more investigating, I
found out that he was one if not the sole—I’m not sure still—he was one of the owners of the company.
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D. JOHNSON INTERVIEW
Tronzo: Okay, are you aware of any other companies he may be an owner or principal participant in?
Johnson: No.
Tronzo: And can you tell us who Megan Miller is as well?
Johnson: She’s PE teacher and softball coach at PRP.
Tronzo: Okay, and do you know what her relationship is with Bill Miller?
Johnson: Yes.
Tronzo: And what is that please?
Johnson: She’s his daughter.
Tronzo: Okay. All right. Since your August 2010 suspension, are you aware of any PRP transactions with
Mid‐South Baseball or with Bill Miller?
Johnson: Specific ones, no. I think that we purchased things through his company. I think items
through his company, I think.
Tronzo: Related to the baseball program and the softball program?
Johnson: Baseball, softball, uh, supplies to take care of our fields such as baseball, softball, football.
Tronzo: Okay. Um, in going through the activity fund invoices, standard invoices, and purchase
requisitions, we came across 10 examples of after 2010 where PRP’s activity fund did business with
either Bill Miller or Mid‐South Baseball or… and we have those examples here with us as attachments.
They range from where they’re buying equipment obviously to buying field supplies, to buying softball
pants, softball uniforms, jerseys, I think camo shirts, that sort of thing. If you wanted to see them we
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D. JOHNSON INTERVIEW
could show them to you, but I’ve got a list here of them that we can provide to you. (cross talk) I’ll
make a note about this. So getting back to that real quick, when Robin would bring the check in for you
to sign or for the standard invoice or the purchase requisition for you to authorize, did you ever
question why we were doing business with Mid‐South or Bill Miller?
Johnson: No.
Tronzo: In April 2011, you attended the spring baseball and softball tournament, I think it’s called the
Grand Classic… uh… Grand Strand Classic in Myrtle Beach, South Carolina. Can you tell us about that
trip?
Johnson: I traveled as a chaperone for the school for the baseball and softball teams.
Tronzo: What were your duties as chaperone?
Johnson: Um… I don’t know what the definition of a chaperone is if you want me to be that specific, but
I attended games, made sure that players and coaches while they were on the field they acted
accordingly and represented PRP and JCPS in a professional, orderly manner.
Tronzo: Have you gone to all the away tournament games for PRP or all the away games for PRP as the
chaperone? For PRP baseball or softball?
Johnson: No.
Tronzo: How did you travel to Myrtle Beach?
Johnson: Pretty sure I drove.
Tronzo: How did the teams travel?
Johnson: I think the teams rode on a bus. I’m pretty sure they traveled on a bus.
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D. JOHNSON INTERVIEW
Tronzo: Did you all caravan down together or…
Johnson: You know, I think they drove through the night. I’m not 100 percent positive, but I think I left
the day before so I could be down there when they arrived that next morning. I don’t like to drive at
night. My eyes get tired. I think they traveled through the night if I’m not mistaken.
Tronzo: Did you drive your personal car or how did you commute?
Johnson: I rented a car I think. I’m pretty sure.
Tronzo: And so by not liking to drive through the night… I’m trying to understand the decision to rent a
car versus not going down on the bus as a chaperone with the kids.
Johnson: There was no room on the bus. There wasn’t even room on the bus for all the coaches and
parents.
Tronzo: The rental car, who did you get that from?
Johnson: I don’t remember. The rental car place on Dixie Highway that I usually rent from that is the
cheapest price of the ones that I’ve checked.
Tronzo: The records indicate that I think on this trip you rented from Hertz, is that correct?
Johnson: That could be, I usually rent from…
Tronzo: 4813 Dixie Highway, Hertz.
Johnson: Yeah, that could be.
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D. JOHNSON INTERVIEW
Tronzo: All right. How did you determine what size vehicle you needed?
Johnson: Uh, something that would travel well to where we were going. I’m a large man, I need a little
bit of room.
Tronzo: Do you feel like… looking at the Hertz invoice…it was a Sierra Tahoe 4x4, is that correct?
Johnson: It could be, I don’t remember exactly.
Tronzo: Why would you select that vehicle over a full‐size car?
Johnson: As I said, for room. I would take luggage, I would take some recreational things that I need
room for in case I would have extra time after ball games were over to participate in.
Tronzo: One question. I believe you picked up the rental car on April 1 at 5:55 PM. Did it have a full
tank of gas?
Johnson: I don’t remember.
Tronzo: Okay, because at 6:26 PM you gassed up at Kroger.
Johnson: It may have been empty then. I wouldn’t have put gas in anything else.
Tronzo: Then again at 9:57 PM that same day, that night you gassed up again. Any rental car I’ve ever
rented always had a tank of gas, especially from Hertz. I’m just trying to figure out why you would need
to put $101 worth of gas in a rental vehicle at that time. Can you explain that?
Johnson: I don’t remember.
Tronzo: Can you tell us about your accommodations while you were down there? (side conversation,
cannot be heard) Oh, yeah. That’s not listed on that invoice.
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D. JOHNSON INTERVIEW
Warman: Oh, okay.
Tronzo: Your accommodations when you were in Myrtle for that trip. Let me help you. We’ve got two
trips we’d like to talk to you about. This one was at the Sands Ocean Club Resort, 9550 Shore Drive. Can
you tell us why you elected to stay there versus not staying as a chaperone with the team and the rest of
the team and the coaches and the parents at another location?
Johnson: So after games I would have a little privacy. When I travel with baseball and softball, they
would have parents attend these trips with them and stay at the same place, so it wasn’t as… necessary
for me to stay with the players because there were other people that could be responsible. I think I
traveled one time with the basketball team and I stayed… after a room was available I stayed with them
because they didn’t have chaperones other than coaches, so I stayed in the same place.
Tronzo: Okay. Can you tell us about the condo you got?
Johnson: It was a normal condo. It wasn’t as nice the one the baseball and softball teams stayed in.
They had very nice accommodations. They had a water park on the grounds where they stayed and a
very nice beach area, which was not the case with me. It was not as nice as theirs.
Tronzo: The condo that you rented was an oceanfront executive with two bedrooms. What was the
need for the second bedroom?
Johnson: Well, I requested just one bedroom, but I think that they were booked. As a matter of fact, it
was spring break. I checked with a lot of different places and they were booked. I wanted to be on the
beach, close to… fairly close to where the softball and baseball teams were in case there was an
emergency.
Tronzo: You mentioned you attended the games. Do you know which games you attended at that
time?
Johnson: When I travel, unless there’s a conflict in time, I try to attend every single baseball and softball
game when I travel with baseball and softball, and every basketball game when I travel with basketball.
Unless they’re both playing at the same time, and then sometimes if that’s case I’ll watch half of one
game and then I’ll travel to the other game.
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February 21, 2014
D. JOHNSON INTERVIEW
Tronzo: Right, it appears the girls’ softball team was playing at the complex with all the fields and I
think… and the baseball team played at some high school. Did you ever have to transport kids or
anything while you were down there?
Johnson: I don’t remember doing that. I think the students were transported on the bus to and from
games.
Tronzo: Did you use the school activity fund credit card while you were at Myrtle Beach?
Johnson: I’m sure I did.
Tronzo: So you got the schedule where you’re going back and forth to games, running around… did you
ever get to do any other curricular activities, extracurricular activities that you recall?
Johnson: There may have been a day where maybe it was raining and they didn’t play, or they played in
the evening and I may have played golf one time in the morning.
Tronzo: Would that have been at Diamondback Country Club?
Johnson: I don’t know. I don’t recall.
Tronzo: Okay. I think at that particular location it reflects that I think a round of golf is included at the
Diamondback Country Club, is that correct?
Johnson: I don’t recall.
Tronzo: Do you recall playing at all?
Johnson: I don’t recall playing at the Diamondback, I just recall playing. But that shouldn’t have been on
the credit card.
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February 21, 2014
D. JOHNSON INTERVIEW
Tronzo: It was on the statement from the Sands Ocean Club resort, it’s an inclusive thing at the ocean
club resort.
Johnson: But then wasn’t it taken off also?
Tronzo: Yes, it was credited off.
Johnson: I remember that then.
Tronzo: Okay, all right. So, did you eat with the team or how did you all do that?
Johnson: Sometimes I would eat with the team, sometimes I wouldn’t.
Tronzo: Okay, and so… if you could… I think that going down on the second we have an 11:57 PM Pizza
Shak charged to the credit card for a couple of pizzas. Was that dinner for you? Did it include anyone
else?
Johnson: If it was on the credit card, it didn’t include anyone else.
Tronzo: Okay, and then at the Sands Ocean Club resort, the following morning at 10:05 AM, it shows on
the credit card receipt breakfast. Do you recall having that breakfast?
Johnson: No, it’s been a long time ago, I don’t recall specific meals.
Tronzo: That appears to be a breakfast for two, because there were two different entrees ordered for
$35.
Johnson: No, I don’t recall anyone going with me or staying with me on that trip.
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D. JOHNSON INTERVIEW
Tronzo: Okay, and then we show on April 5 at 2:22 PM at Dirty Don’s Oyster Bar. Do you recall having
lunch there? It appears that on the detailed receipt it was lunch for 3 because it has 3 entrees on there,
where I don’t think you’d be ordering 3 entrees, would you?
Johnson: You know, I don’t know. I may have ordered something to take back to the room to have food
for later.
Tronzo: Well, on that same day in the evening we’ve got Jimmy Buffett’s Margaritaville, and we’ve got
an $87 dinner and it looks like there’s three entrees on there, too.
Johnson: I don’t remember.
Tronzo: Any information on that?
Johnson: All I can tell you is that I wouldn’t use a credit card to pay for someone else’s meal unless they
were staff for PRP, and that could have happened. There could have been staff with me, coaches, or
other people that teach at PRP.
Tronzo: And then on April 6, we have what appears to be a dinner for 3 at Good Time Charlie’s. Does
that ring any bells for you or anything?
Johnson: I don’t remember any individual bills… it’s been a few years ago.
(cross talk)
Tronzo: On each of these, I’ve got probably… one two three… there’s probably four or five more. On
each of these charges for meals, you don’t recall who the meal was for.
Johnson: No.
Tronzo: Okay. But you’re pretty sure that if there was an additional meal, it was for a staff member
related to PRP?
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February 21, 2014
D. JOHNSON INTERVIEW
Johnson: Yes.
Muns: Who would that staff member have been?
Johnson: I don’t recall. It may have been athletic directors with me, we have head athletic directors,
assistant athletic directors, it could have been coaches… I don’t remember, that’s been a few years ago.
I make it a practice not to use school funds for anybody other than staff members.
Tronzo: Okay, again. The only other question on that was I believe the teams came back on… from the
softball/baseball tournament… let me check my numbers here… I think they came back on the 9th or the
10th, and the rental car wasn’t returned until the 11th. What it ends up resulting in was a week and then
3 extra days. Do you have any reason why you would have needed it for three extra days?
Johnson: It could have been when I got back on the same day they got back it was closed and I had to
turn it back in the next day. I don’t know if there was an extra charge on that for turning it in the next
day as opposed to when we got back.
Tronzo: They did hit you with one week of rental and then three extra days for that. Yeah, yeah, three
full days, so. Okay. We’re going to jump ahead to December 2011 on the credit card. You attended the
boys’ basketball holiday tournament in Aurora, Illinois. Could you tell us about that trip?
Johnson: Same thing, I went as a chaperone for the basketball team.
Tronzo: Same duties and responsibilities that previously…?
Johnson: Correct. I really wasn’t planning on going to that trip. Decided at the last… I don’t know, a
week or so before to go. Tried to get rooms with them because the only reason I was going only the
coaches were there to chaperone and the place where they stayed was booked, I think there was
something going on in that town, small town. They were going, I think the next day, to Chicago. I had… I
think I had a discount to one of the hotels in Chicago so I stayed there so that I could be around the
team, stayed there two nights and then when the motel the team was staying did have an opening, I
moved in with them and attended the basketball games.
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D. JOHNSON INTERVIEW
Tronzo: Did you ride up with the team? Did you go…?
Johnson: No.
Tronzo: Okay. Do you recall renting a rental car from Enterprise Car Rental for that trip?
Johnson: When I drove for the school and it was any length, I usually rented at a place on Dixie
Highway, wherever I found to be the cheapest.
Tronzo: All right. Now you mentioned that you stayed at Chicago and was able to get a discount?
Johnson: If I recall, I had a discount for staying at one of the hotels there, I don’t even recall exactly
what hotel it was because there are a lot of hotels in Chicago. I think I stayed at a specific one because I
had a discount.
Tronzo: With the Omni? That’s the one that’s been charged on the credit card. Does that sound
familiar?
Johnson: If it’s charged, that’s where I stayed.
Tronzo: Okay. On that trip, we also have some restaurant charges, like on the 26th and the 27th for the
nights of the Omni Chicago hotel stay, GT Fish & Oyster, it looks like it’s a dinner for two. Does that ring
a bell?
Johnson: No, I don’t remember exactly where I ate.
Tronzo: Would that also have been a situation where it would have been you and possibly another
member of the PRP staff?
Johnson: It was either me by myself… if the school credit card was charged, it was either me or another
staff member.
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D. JOHNSON INTERVIEW
Tronzo: Okay. Now, on this…
Muns: Principal Johnson, you mentioned that you had decided one week before the trip to go as
additional chaperone, correct?
Johnson: Well, I didn’t say exactly one week, I said at the last minute. It could have been two weeks,
could have been three weeks, it was… I hadn’t planned on going.
Muns: As an additional chaperone because there weren’t as many parents going.
Johnson: I don’t think any parents went if I remember correctly, I think it was just coaches and I don’t
even know if coaches’ wives were staff members at the time, I don’t recall. Could have been. I know
one of the coaches’ wives was a bookkeeper, but I don’t know if she was working at Pleasure Ridge at
the time or if she was still at the elementary school where she was working.
Tronzo: On the Enterprise invoice, there’s a charge for an additional driver: Veronica Jones. Who is
Veronica Jones?
Walsh: Um, I would… we’re more than willing to answer questions about whether or not any guests of
Dave were various expenses paid for by JCPS or PRP with regard to any guests of his, but we would ask
that there not be any inquiry into his personal life unless you think that’s necessary for some reason you
can explain.
Muns: Well, we paid for her to be an additional driver… we don’t know who…
Johnson: She’s just a friend.
Warman: Is she a JCPS employee?
Johnson: No. And I think that trip… there may have been another one… I was advised by the rental car
that if I was traveling long distances, because I usually don’t use anybody else, I was advised that if I
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D. JOHNSON INTERVIEW
were traveling long distance if something were to happen to you, you have somebody in that car, they
need to be able to drive our car. If you check back far enough any other times until just recently, that
was not a practice because I did not like doing that, putting someone else’s name on there.
Tronzo: Did you reimburse the activity fund for her to drive?
Johnson: I don’t recall.
Tronzo: So, did she stay with you in Chicago?
Johnson: That’s personal, I don’t think that’s any of your business.
Tronzo: So did she eat with you at any of the restaurants in Chicago?
Johnson: I don’t recall. I can tell you that the credit card wasn’t used to pay for her meals if she did.
Walsh: On that subject, we have brought a statement from Dave’s debit card, I believe regarding the
New Orleans trip, Dave, is that correct?
Johnson: Yeah, that… I looked for the Chicago trip and I didn’t have it.
Walsh: In those instances, when he had somebody with him who was not a JCPS employee, I think you
can match up the vouchers for instances in which there were JCPS or PRP… pardon me, PRP school…
adult activity generated funds paid for Dave’s meals, but he would use his debit card to pay for his
guests. He brought…
(activity, cross talk)
Tronzo: We got another Myrtle Beach trip before New Orleans… trying to do it in sequence of dates
traveled, hopefully.
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Johnson: I understand.
Tronzo: On the Chicago basketball trip, the team stayed at the Comfort Suites in Aurora, Illinois, and
were transported there. You were aware that when you booked your Omni hotel that you were 55
minutes away, almost an hour away?
Johnson: I didn’t know how far I was, I just knew they were going to Chicago one day and it would be
easy for me to hook up with them.
Walsh: Did you look for any other hotels closer?
Johnson: Oh, I did.
Tronzo: And there were no other hotels available in all of the Chicago metropolitan area?
Johnson: Not in the surrounding area.
Walsh: Not in Aurora.
Johnson: And they were going to Chicago.
Tronzo: There were none within an hour driving time of that location?
Johnson: I checked aurora and right outside of Aurora, and I could not find any. So it was more
convenient to be where they were going to be the next day instead of me having to drive back and forth
with them.
Tronzo: I believe on the invoices for the Comfort Suites hotel that was in Aurora, Illinois, you’re listed as
having a room and then that room is being credited off the invoice so it appears that it had been booked
under your name in Aurora. Can you explain that?
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Johnson: I have no idea… I tried to get with them in the beginning and they told me that they were
booked. But they told me that two nights later they would have an opening. Something was going on…
I think there’s a casino there in Aurora and something was going on in that casino and they said that all
the rooms were booked. So, when I could get back to Aurora, that’s when I moved back.
Tronzo: Okay.
Johnson: I don’t even know if it was at the casino. There was a function going on in town. That’s what
the motel told me anyway.
Tronzo: Okay. So then, we move up to the Myrtle Beach, South Carolina, April 2012 trip for the Grand
Strand Softball Classic and the baseball team’s tournament games there. Similar situation as to the
previous trip. You traveled independently?
Johnson: You know, if there was a person added on that rental car, I didn’t travel independently. If
there was not a person, then I did travel. I don’t recall.
Tronzo: Okay, we do have an additional driver fee for Ms. Jones on that trip as well. Okay, in this
instance, the rental car was picked up at Enterprise again, you probably used the same Enterprise, and
in this situation… I think in both situations I believe they were Dodge Durangos. Does that sound
familiar?
Johnson: No, it doesn’t. I don’t recall.
Tronzo: Okay. So, once again, your capacity there at Myrtle Beach for the Grand Strand Softball Classic
was chaperone?
Johnson: Yes.
Tronzo: Did you… can you recall what games you would have attended or your schedule?
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Johnson: Every one that I was able to attend, unless there were two on at the same time or one got
rained out. I make it a point to attend every game that I can physically get to when I travel with the
team.
Tronzo: And the meals that were charged to the credit card where it appears there may have been
more than one entrée and more than one dessert or appetizer charge, that was for you and possibly
another staff person?
Johnson: Either me or me and me and a staff member. Some of the restaurants that my friend
accompanied me to are here. As a matter of fact, usually when I go to spring break, I like to save a little
money so I go to a grocery store…
Tronzo: Uh‐huh.
Johnson: If you’ll notice at the very top of that, there may be a Wal‐Mart charge for my food on the
credit card, but if there was somebody joining me, I would use two bascarts and put food that the
person would be eating in one bascart so I could not mix or comingle charges. And you can have that
copy.
Tronzo: Okay, thank you.
Muns: Other than the person listed as the additional driver, did anyone else ride down in the rental car
with you?
Johnson: I don’t think so. I couldn’t tell you 100 percent, but I don’t think so.
Tronzo: Okay.
Warman: Did the additional driver ever drive the car?
Johnson: You know, I’m not sure about that. I couldn’t… it’s been a few years ago.
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Warman: And that would be true on any trip with an additional driver?
Johnson: Yes.
Tronzo: Okay, I was just trying to look and see if we have a couple of transactions that were on the
same date as these transactions and the only one that has the same name on it would be the Mikado
Japanese Restaurant, but that purchase was done on 4/11 and ours was done on 4/10.
Johnson: I only visited once. This is when it runs through if you know anything about banking.
Tronzo: I do, I know quite a lot about banking.
Johnson: It doesn’t necessarily come on the date that it was used, if it was on a weekend…
Tronzo: We can get a transaction date from them.
Johnson: Okay.
Tronzo: Okay, so the… I’ll just mention the restaurant charges on here. We have a Cracker Barrel store
in North Myrtle Beach, Captain George’s Seafood Restaurant in Myrtle Beach, Greg Norman’s in Myrtle
Beach, Hot Steaks Inc. in Myrtle Beach, Carolina Roadhouse Myrtle Beach, Mikado Steakhouse of Japan
in North Myrtle Beach, The Flying Fish Public Market and Grill and La Rana in Myrtle Beach as well. All of
those would have been in the same situation if there was more than one entrée on the invoice it was
most likely you and a staff member?
Johnson: Or it could be just me, I could have taken some back to the condo.
Walsh: I believe Greg Norman’s is on here.
Tronzo: We’ll double‐check it. All right, so… we’ll go ahead and move on. In July 2012, you went to the
26th Annual High Schools at Work Conference in New Orleans, Louisiana. Can you tell us about that trip?
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Johnson: Uh, I was invited to go with a group of PRP teachers on a grant to visit the conference, I think
it is High Schools at Work, it may have been a different name, in New Orleans.
Tronzo: Okay, can you tell us about your commute to New Orleans?
Johnson: I had a rental car.
Tronzo: Did you… tell us why you decided not to fly down with the rest of the staff?
Johnson: I don’t know if I told you before, but I really don’t like to fly. I haven’t flown very often in my
life and to be honest with you, I’m scared to be in an airplane. I planned on driving all the time, had
made Mr. Baete who the grant was through aware that I was going to drive, and he told me that that
would be fine.
Tronzo: Okay, so it looks like Enterprise rental car was used once again. Does that sound familiar, at
4911 Dixie Highway?
Johnson: It could have been.
Tronzo: And a Dodge Durango was used as well?
Johnson: I don’t recall.
Tronzo: And we also show an additional driver fee for a Veronica Jones, does that sound familiar?
Johnson: If that’s on there, then that’s correct.
Walsh: How much is that fee?
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Tronzo: Three times. The first one was $35, the second one was $45, and the third one was $35.
Walsh: Okay.
Tronzo: I believe you did stay with the rest of the staff members at the… Hilton Garden Inn in New
Orleans?
Johnson: I don’t remember where, but I stayed where the conference was headquartered.
Tronzo: It looks like you checked in at the Hilton Garden Inn on the 10th, and you rented the rental car
on the 9th and drove to… drove to and filled up at a gas station on Breaux Bridge, Louisiana, which was
140 miles west of New Orleans. Do you know why?
Johnson: It’s actually northwest. I took a route to go through there. My plan was if I got tired, I was
going to drive as far as I could and if I got too tired, I have a friend there, so my route went through
there and then back over to New Orleans and I did stay there one night of my own charge.
Tronzo: Yeah, I don’t see another charge on there for your nightly stay there. I’m just trying to figure
out why you would have went 140 miles west northwest towards Houston on your trip down to New
Orleans. While in New Orleans, we show several dinners and lunches. We have a Bourbon House
seafood dinner for two.
Walsh: He’s got another one of these for New Orleans. And there’s…
Johnson: That was any time my friend escorted me.
Tronzo: Okay, all right. And then also…
(unintelligible)
Johnson: You know, for a certain amount of time I do, I went back to try and find these for Chicago and I
couldn’t find them, so I may keep things a year or two.
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Tronzo: Would these have been charges for any alcohol or anything like that?
Johnson: Not that I recall.
Muns: So you were not able to find any of the itemized receipts?
Johnson: No and you know, with everything digital, I don’t keep receipts. Once I get the statement,
there’s no reason to keep them.
Tronzo: At the Pie Pizza & Pastas dinner, it appeared it was like a dinner for 8, was that a staff function?
Johnson: Yes. That was most of the people down there. I don’t remember the day it was, but it was the
people that were down there from PRP.
Tronzo: I’ve got it on Wednesday, July 11.
Johnson: I don’t even remember when the conference started, to be honest with you.
Tronzo: Okay. Craig Webb was down there as well as a spouse, Mrs. Webb, who was presenting a
paper I guess. Did he eat at that dinner?
Johnson: I don’t remember. I don’t remember all the people’s names.
Tronzo: And then the following evening or early evening, on Thursday the 12th at 5:13, there was a
dinner for 9 at the Red Fish Grill. Do you recall what function that was?
Johnson: That was with the PRP staff that were there.
Warman: And what did you pay for that dinner?
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Johnson: It was just a perk for them so that they wouldn’t have to… they traveled here to go to a
conference and something that I would use adult‐generated activity funds from PRP, no tax money, no
board money, to treat my staff to dinner. You know, something that builds a positive culture within the
school.
Warman: Would they have gotten per diem for that meal also?
Johnson: I would hope not. What they turned in for per diem to this grant, to Mr. Baete, I have no idea
what they turned in, so I wouldn’t know.
Tronzo: You don’t recall if they offered to throw up on the check or…
Johnson: I don’t remember.
Tronzo: I meant that by putting money on the table, not by giving back their meal.
Johnson: I understand.
Tronzo: Okay.
Muns: So this was through a grant? This trip was paid for through a grant?
Johnson: That’s what I understood, yes.
Muns: And did you submit expenses for reimbursement for this trip?
Johnson: You know, I’m not sure. I think when I got back my bookkeeper asked me to fill out an
expense… but you know, to my knowledge, she came back and said, you know, I need to void this. You
don’t need to turn this in since you used the school credit card.
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Muns: And that sounded reasonable?
Johnson: You know what? I trust my bookkeeper. She’s very thorough, very professional.
(background talking)
Tronzo: What is this on there? So long as your names are on there… Bourbon and Red Fish and…
Johnson: There might be some times I paid cash for a guest. That’s why I circled some of the ATMs that
I got cash from my debit card when in New Orleans
Tronzo: Okay, okay. You got one for $103 on 809 Decatur Street at the Crescent Moon. What would
that have been for?
Johnson: I don’t remember what I would use that cash for. It could possibly have been used to pay for
meals if I had a guest.
Tronzo: What about staff for PRP? Would that have been possibly used to pay for staff for PRP?
Johnson: Could have been possible. I think Mr. Webb was there on the trip and I know his… things
weren’t paid with a grant, so I could have paid some of his things with cash. I don’t recall exactly.
Tronzo: Okay. And just to run down this list of restaurants here in New Orleans, which may or may not
be here on the Class Act statement, we’ve got the Bourbon House seafood dinner at 8:38 PM, we’ve got
the Abbey Oyster House for lunch at 11:44, we’ve got the Pie Pizza $ Pastas dinner for 8 at 6:18 PM, we
have the Red Fish Grill dinner for 9 at 5:13 PM, and we have Emeril’s Restaurant a dinner for two at 8:28
PM and that’s pretty much…
Johnson: They’re all on there.
Tronzo: Okay
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Johnson: I used the debit card on those as well.
Muns: At each of these restaurants, is it fair for me to presume there was a staff member, if you had a
companion there also, there was another PRP staff member with you for each of these dinners?
Johnson: Could have been.
Muns: Could have been?
Johnson: Could have been.
Muns: So the dinner for two, who would the other have been if it was not a staff member?
Johnson: I don’t remember. I wouldn’t have used the school credit card for a non‐staff member. I’ll
reemphasize that again.
Muns: Do you remember for these meals who the staff member might have been?
Johnson: No.
Warman: If you bought their meal, they should have known not to put in for a per diem for it, would
that be correct to say?
Johnson: You’d have to ask them.
Tronzo: And then on June 2013, you attended the Boys’ Kentucky High School Athletic Association state
baseball tournament in Lexington, Kentucky, and I believe the team stayed at the Clarion Hotel on 1950
Newtown Pike. Does that sound familiar? Can you tell us about that trip?
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Johnson: Uh… 2013 tournament, teams were assigned to motels and I think I actually tried to get into
that motel also, but with the state tournament being in Lexington, I think the assigned motels were
booked.
Tronzo: Where did you stay?
Johnson: I think I stayed with… at a place right on 64, right off 64. I don’t even recall what the name of
it is. You’ve got the charge there.
Tronzo: I’ve got you checking in at the JW Marriott Griffin Gate Resort and Spa at 1800 Newtown Pike.
Johnson: I think that’s right.
Tronzo: Just up the street. While you were staying there, I got a room service breakfast for two. Do you
recall?
Johnson: No, I sure don’t.
Tronzo: A room service breakfast for two? Did you have a coach or anybody staying with you?
Johnson: As a matter of fact, I don’t think anybody stayed with me. A friend drove back and forth,
attended ball games, may have gone to meals with me… I don’t think anyone stayed. That was 2013?
Tronzo: Correct, June 6, 2013 through the 9th 2013. While you were at the Marriott Griffin Gate Resort,
did you charge any alcohol or bar tab or movies or anything like that to your room?
Johnson: I wouldn’t have charged any alcohol to the room. I don’t remember anything else.
Tronzo: Okay. We show a movie being charged to the room and paid by the credit card for the movie.
Do you recall that?
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Johnson: I don’t recall.
Walsh: How much did that cost?
Tronzo: That was $15.89. And there’s another breakfast buffet for two. Two buffet charges. Do you
know who that might have been?
Johnson: No, I don’t remember.
Tronzo: The on 6/6, the day you got to Lexington, there appears to be a dinner for 8 at deSha’s
restaurant and bar across from Rupp Arena. Do you know who was at that dinner?
Johnson: I think that was staff members who attended the game. We actually had… I think Mr. Webb
through PRP had purchased a suite at the ball park for staff members and I think a bunch of us went to
dinner. I’m pretty sure, but I’m not 100 percent sure.
Tronzo: Would that have included Jerry Mays and Craig Webb?
Johnson: You know, I don’t remember. There were a lot of people at the game, a lot of staff members
to support our team.
Tronzo: Did it include any of the coaches or anybody like that?
Johnson: I don’t remember. You know, I don’t know of any coaches because they were preparing for
the game. I wouldn’t think that coaches would have been with us. Not baseball coaches anyway.
Tronzo: Okay. Again, so these are our copies?
Johnson: Yes.
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Tronzo: These are additional charges that you paid from your debit card for anyone that wasn’t a PRP
staff person, correct?
Johnson: Yes.
Tronzo: And this is not charges for alcohol at the meals or anything like that?
Johnson: I can’t recollect. I don’t… sometimes I might have a glass of wine or a beer at a meal, so I’m
not saying 100 percent that that might not be a drink added in there, but I can’t recall. I’m not 100
percent sure.
Muns: But these are specifically food for non‐staff members?
Johnson: All these charges were non‐staff members.
Warman: And if your bill was a total amount, that would appear that it was more than one entrée
purchased, you just ordered two entrees?
Johnson: That could have been. Or it would have been a staff member with me. It’s been a couple
years, a lot of things go by in that time, especially in the day of a principal. The thing about it is, every
time that these receipts are turned to JCPS auditors, I’ve never been questioned or told you’re not
supposed to do this, you’re not supposed to do this.
Tronzo: Could you check to see if you have anything for the baseball tournament in June of 2013?
Johnson: I will check.
Tronzo: Thank you. Could you just kind of tell us what kind of purchases are made out of the staff
activity account and what purchases are made with the credit card out of the staff activity account?
Johnson: When I first became principal, if teachers needed to order something that they might use a
credit card, if they were going to purchase something for the students and then transfer it from their
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activity account if they were coaches or sponsors, they might use the credit card. A couple of years ago,
I was told by Bill Routh and Mario Johnson that, you know, let’s limit the credit card use to athletic travel
or as a last resort if you need to order something that would follow model procurement online, then you
might use it then. The last few years there’s been very little besides athletic travel, which would include
travel, food, and accommodations. Very little besides that use with the activity accounts… or the adult
generated activity accounts that I use and the credit card.
Warman: How do you raise money for that?
Johnson: Well, it comes from machines in teacher lounges.
Muns: Is this profitable?
Johnson: If you’re asking me if we operate in the red sometimes, we do.
Muns: So if they’re operating in the red, then there wouldn’t be any funds coming in to pay for staff
activities.
Johnson: You know, I’m not familiar with bookkeeping.
Muns: Okay.
Tronzo: Other than the faculty drink machines and the faculty snack machines, no other fund raisers
were done to provide for adult activity money?
Johnson: No. I think, uh, that’s against guidelines. I’m not 100% sure, but no.
Warman: So where does the money come from to pay for the meals and the rental cars and the lodging
and stuff?
Johnson: I don’t know where it’s paid out of when she pays the credit card. That’s however the
bookkeeper does it. We operate in the red sometimes and we’ll try to make that up.
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Warman: Okay.
Walsh: Did you inherit a deficit on that account?
Johnson: Yes, 11 years ago.
Walsh: What was it?
Johnson: I don’t recall.
Walsh: Is it more or less now?
Johnson: It’s less now.
Muns: Is it steadily decreasing?
Johnson: I don’t know. We had a big charge the last couple of years to really try to reduce that and if
you’ll read the audits, which I’m sure you have, there have been notifications that they have been doing
that.
Muns: So your deficits have been going down for the past few years.
Johnson: That’s what the audits by JCPS auditors have reported. I believe they showed it has been cut
in half.
Warman: But you’re still spending money out of an account that has a deficit, is that clear? Is that
right? Am I correct?
Johnson: Yes, I believe that is correct. I think so.
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Tronzo: Why would your vending machines operate in the red sometimes?
Johnson: I have no idea.
Warman: Who manages that for you?
Johnson: Uh, we have an assistant athletic director and coach who takes care of that.
Warman: What is that person’s name?
Johnson: I think David Bobb takes care of that. The machines.
Muns: How long has he been taking care of those machines?
Johnson: I have no idea.
Tronzo: Okay. So, Mr. Johnson, when you would get schedule balances from Robin Kihnley your
bookkeeper and you would look at those to see in the… let’s say the hospitality account now the staff
activity account would reflect a negative balance for the month. Were you confident at that time that
the adult vending would provide enough revenues to offset that negative balance?
Johnson: Over a time I was confident. We had even met to discuss things following guidelines that we
could do to try to reduce that deficit.
Warman: What did you determine at that meeting?
Johnson: That they needed to be reduced and we needed to come up with some ideas on reducing
those. We changed some things, we’ve gone from bottles to cans to bottles whatever we thought might
be more profitable, different snacks that we thought teachers might be interested in. So we’ve done
some things.
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Tronzo: But if the adult vending or snacks resulted in a negative balance itself, there wouldn’t have
been any funding available to reduce that, is that correct?
Johnson: You know, you’re asking a question I don’t know the answer to.
Tronzo: Okay. It appeared on your activity fund statements that at the end of the year, the bookkeeper
would transfer balances from student‐generated accounts, student‐generated revenue accounts, to
reduce negative balances to zero and I believe the internal audit report said you had to transfer that
back. Is that correct?
Johnson: I’m not sure.
Warman: What other expenses besides food and travel expenses would come out of that adult activity
account?
Johnson: I’m not sure. That’s the only time I would use it.
Warman: Who else would use it?
Johnson: I don’t know.
Warman: How many credit cards do you have?
Johnson: Two. We don’t use credit cards anymore, I did away with them.
Warman: Well who would have possession of those two credit cards?
Johnson: Well I would carry one and the athletic director would carry one.
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Warman: And you would authorize other people to use the card?
Johnson: If they were using it within guidelines. The guidelines were a little loose before more stringent
redbook guidelines were incorporated in the last year, so.
Warman: So we’ll say because we talked about the bookkeeper. I don’t know if she ever charged
anything on it, but if she wanted something for the school, she could take the credit card and use it to
make a purchase?
Johnson: You know, I don’t know if she ever used the credit card or not.
Warman: Well, a staff member could use it.
Johnson: You know, I don’t recall. Very seldom. They may have if they needed to order something that
they were going to in turn take off of their account or their activity account. Maybe the purchasing
order receiving clerk wasn’t there to fill out a purchase order or something where the credit card
needed to be used.
Tronzo: Also reflected on the credit card for the last several years there’s been a charge for a Derby
brunch on the river at Riverside: The Farnsley‐Moremen Landing. Can you give us some insight on that?
Johnson: As principals, we are encouraged to do community relations and joined associations and
things of that nature. I’ve cut out… I don’t belong to NASSP anymore, I don’t belong to one of the state
organizations for administrators, I’ve tried to cut back on expenditures but that is a
community‐sponsored event that a number of schools use activity accounts to attend.
Tronzo: And that was for a table I think for a party of four. Does that sound right?
Johnson: That could have been.
Tronzo: Do you know who might have gone with you?
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Johnson: No, I always took staff members with me.
Muns: Do you remember the staff members?
Johnson: No. Probably been half a dozen times in the last 10 years. Assistant principals, teachers,
athletic directors…
Tronzo: Can you tell us about the use of multiple receipt forms at the school?
Johnson: Uh, that’s not something that I’m really, really familiar with. I trust the bookkeeper to take
care of that business.
Tronzo: Okay, what about fundraising summaries and all those? Is that the same thing? You trust your
bookkeeper to be able to handle every bit of that?
Johnson: Teachers are instructed on… the bookkeeper prior… she would do a little extra work for these
staff members. You know Ms. Crowder. But when Ms. Kihnley was hired, I told her she needed to have
both sponsors and coaches when they are doing that fundraiser, they need to fill out that paperwork.
There were times they wouldn’t so I would have to get on them so they would go back and do it.
Tronzo: Were you aware that they were renting the batting cage at the baseball facility in the back?
Johnson: Not until the OEA told me the report. The OEA told me that they were going to talk to people,
who they were going to talk with, and I instructed all coaches and staff members to be completely
honest with them, answer any questions, don’t try to hide anything… if I was trying to hide something, I
would have told them don’t tell them this, don’t tell them that, but that’s not what I instructed them to
do. I instructed them to be honest and I found out with the report that they had done that. I talked
with coaches and they admitted they had rented it and put it into the baseball accounts, and we moved
to remedy that. And I instructed them not to do that anymore. Not to rent… there wasn’t any reason to
rent a facility out, you weren’t getting any profit from it and the wear and tear would eventually destroy
the property from outside entities so I told them to cease doing that.
Warman: And when did that happen? When you stopped it?
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Johnson: You know, I don’t recall. JCPS did an investigation that started in 2012. I got the reports in
October 2013. Over a year and a couple of months after the report was dated. The report was dated
July 2012. I was contacted by Rob Tanner’s office wanting to know if I had done any discipline regarding
the report, and I said I never received or looked at the reports. A few days later I did receive a copy of
the report and was instructed to perform disciplinary actions on Coach Miller for the one business
transaction or the transaction of dirt. So, uh, that was probably when I found out, either this past
summer or this past fall, and told them to cease doing what they were doing.
Tronzo: Okay. Could you tell us how the school handles ticket sales, sporting events, tickets to those
events, and any concessions from those events?
Johnson: Well, you know, that’s another responsibility I leave to… anything athletic I expect the athletic
director to handle that. Through this report, I found out that the perfect manner in which this is
supposed to be done using the same roll of tickets so that numbers correlate with money. I just
assumed it was being done right. I know it’s being done correctly now. But, uh, I have trustworthy
people that are athletic directors and bookkeepers that I’ve hired that I trust to do the right thing, so
money from activities with tickets would be handled by the athletic director and then turned into the
bookkeeper to be deposited.
Tronzo: And if, let’s say that either the coaches or the athletic director did not do so. Was that ever
brought to your attention?
Johnson: No. If they didn’t do it, I still wouldn’t know, because no one’s ever told me that they didn’t
do it.
Walsh: I’m sorry, I can’t follow. What are we talking about now exactly?
Tronzo: There’s ticket sales to athletic events like the baseball games to basketball games, and then
there’s concession sales that occur at those games, and there’s a process to remit all that into the
bookkeeper, so…
Walsh: Okay. So the question is whether my client was ever told if anyone didn’t follow that process.
Tronzo: Or if it was brought to his attention.
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D. JOHNSON INTERVIEW
Johnson: Concessions used to be run by booster clubs and just in the last year and a half almost two
years, it’s now being run by athletic and activity people that do it as a fundraiser and turn a report into
the bookkeeper.
Walsh: Okay.
Tronzo: When you would get the checks to sign, Mr. Johnson, would you review the supporting
documentation like the proper invoice was attached to the standard invoice before you signed the check
or anything like that? Did you check to see if the vendor was correct and the amount was correct?
Johnson: Well, there’d be no way if I knew if the vendor who was listed… but all documents were listed
when I signed a check. I wasn’t just handed a check, I was handed with a paperclip who requested the
purchase, the vendor that they were using, and then I would sign the check and give it back to the
bookkeeper.
Tronzo: Did it have a receipt attached to it or an invoice attached to it?
Johnson: I would assume they did. I’m pretty sure that they did.
Tronzo: So let me just follow up on that if you don’t mind. So in scanning those documents, did you
compare that the payee on the check was the actual remit to on the invoice and the amount was the
actual amount on the check that we were paying, or…?
Johnson: You know, I’m not… did I make sure that the check was being sent to the person that needed
to get the payment?
Tronzo: Right, that you were paying the correct person.
Johnson: Yes.
Tronzo: And in the activity fund, there’s the standard invoices, which usually is for purchases that are
made that are subsequent to a purchase order or purchase rec. You have purchase recs and you have
Page 37 of 44
February 21, 2014
D. JOHNSON INTERVIEW
standard invoices in your activity fund. On your purchase recs, did you check to see if all model
procurement was being followed? Did they have determination and findings and all of that?
Johnson: You know, I couldn’t… if I answer something that’s 100 percent, I wouldn’t be telling the truth
because I don’t know for 100 percent. I trust that anytime anyone wanted to purchase that they were
directed by the bookkeeper to make sure they followed model procurement.
Tronzo: Okay. Do you recall how you determined whether or not model procurement was properly
followed when you purchased the baseball score boards?
Johnson: No.
Tronzo: Okay. And I think, uh, Mr. Muns alluded to this earlier. In your faculty drink account in 2011, it
showed a loss of $4,103 and in 2012 it showed a loss of $2,877. And then in 2013, your loss was $3,111
for a total loss of $10,082. Can you explain what steps you were taking at the time to address those
losses?
Walsh: Loss of what account, I’m sorry.
Tronzo: It was the faculty drink account, which was the soft drink machine.
Johnson: You know, when we would have school functions, sometimes we would use those drinks as
donations to the school. We addressed that to limit that in the last few years to almost 0 so that we
wouldn’t have those losses.
Muns: do you know when you addressed that?
Johnson: No, I don’t.
Tronzo: Well, if you were to try to quantify that loss, a $10,000 loss on cans at 50 cents a can would’ve
been 20,000 cans over a three‐year period. On bottles at a dollar, it would have been 10,000 bottles on
the revenue side, not on the cost side, so I’m just trying to put it into perspective here, it’s… it’s quite a
big number.
Page 38 of 44
February 21, 2014
D. JOHNSON INTERVIEW
Johnson: And I don’t have anything to do with it. The money doesn’t go through me when it is collected
and given to the bookkeeper. I don’t have keys to any machines.
Tronzo: Well in a similar situation on the vending account, there was a loss… student… I’m sorry,
student vending or faculty vending? I may have typed that wrong. I think it’s the faculty vending
account. We had some small losses in 2011 of $20.20. I think we had a small profit of $2, then we had a
large loss in 2013 of $2,469 just to make you aware. So between the two accounts in helping fund the
hospitality or student activity fund… excuse me, adult activities, we had about a $12,500 loss between
the two accounts, okay? Meaning there’s not going to be money available to fund it, okay?
Johnson: Okay.
Tronzo: Could you tell us what capacity Vicky Miller serves at PRP?
Johnson: I don’t know of any capacity.
Tronzo: Okay, and do you know who she might be?
Johnson: Sure.
Tronzo: Can you tell us, please?
Johnson: She’s the wife of Bill Miller, mother of Megan Miller.
Tronzo: Is there a reason why she would rent vans on her own personal credit card and be reimbursed
by the activity fund?
Johnson: I have no idea.
Tronzo: Okay. Do you know if she has a JCPS volunteer clearance?
Page 39 of 44
February 21, 2014
D. JOHNSON INTERVIEW
Johnson: I don’t know that either.
Tronzo: Also in reviewing the activity fund statements, we noticed in December there was a lot of
purchases for Visa gift cards and eBay gift cards. On 12/14 in 2011, there were 22 Visa and eBay gift
cards purchased, five $100 cards, eleven $50 cards, and six $25 cards. Do you know what these are for?
Johnson: No, I don’t recall. If my signature was on that, it was probably just for staff members.
Tronzo: Okay. So was that in recognition of anything or just for Christmas?
Johnson: It could have been Christmas, it could have been in recognition for good work, it could have
been activities that didn’t roll back over out of their account. I don’t remember anything to do with
eBay.
Tronzo: I think there were three cards. Three $25 cards on eBay. It was done at the same time so I
don’t know if it was a different… you know, Visa cards were one thing and eBay… all I can tell is that it
was done at the same time on the same receipt, okay?
Johnson: I don’t recall any eBay.
Tronzo: And then on… I’m sorry… from 12/12 to 12/16 on 2011, at Kroger… both of these were
purchased at Kroger. There were 30 Visa gift cards this time in denominations of $100 to $25. Is that a
similar situation?
Johnson: It could have been. If the credit card was used, it was used to purchase things for staff
members.
Warman: And these were gifts to staff out of the adult activity fund?
Johnson: If it was used… if I used it for the credit card. I may not have been the one that used them.
I’ve used them before for those things.
Page 40 of 44
February 21, 2014
D. JOHNSON INTERVIEW
Warman: I guess I’m confused on how you’re reducing this account. If you’re reducing it when the
vending is not producing, it’s actually losing money.
Johnson: You’re going back to 2011. This is 2014 so I just said in the last couple of years we’ve done
some things to eliminate credit card use for anything other than athletic travel. We’ve done some…
made some changes to reduce those… those deficits. You won’t see any purchases like that in the last
couple of years.
Tronzo: Okay, did… first of all, congratulations on the baseball team. How did you all… can you tell us
how the championship rings were done?
Johnson: One was given to me by Balfour and I think every individual coach and team member
purchased their own.
Tronzo: Okay. All right, so say that… Balfour gave you one?
Johnson: Yes.
Tronzo: Okay.
Johnson: Balfour gave me one. They may have given another administrator one that requested one
and, to my knowledge, the coaches and players paid for their own.
Muns: Do you know why they gave it to you?
Johnson: It could have been because we purchased so many, it was a bonus, to show appreciation or
congratulations as an award… I don’t know, you know?
Warman: Who was any other staff member that would have gotten them?
Page 41 of 44
February 21, 2014
D. JOHNSON INTERVIEW
Johnson: I’m not sure. I know Mr. Mays inquired about one, I know Mr. Jennings inquired about one. I
don’t know who received them.
(unintelligible)
Tronzo: You didn’t purchase it?
Johnson: It would have gone through Balfour.
Warman: Do you know what those rings cost the students?
Johnson: I have no idea. We purchased cheerleading rings, baseball, I wasn’t around when the
basketball won the state, bowling… students have all had to purchase their own rings and I don’t know if
they used Balfour every time or not. I do know that students purchased their own rings from a vendor.
Tronzo: Did you get another championship ring offered to you at that time?
Johnson: Oh no.
Tronzo: So this was the only time Balfour has ever made that offer.
Johnson: They just gave it to me and said here, we got a gift for you.
Tronzo: Okay.
Johnson: I wasn’t given one for cheerleading or bowling and I think those have been the only state
championships since I have been principal.
Tronzo: Going back to the activity fund and the hospitality account, staff activity account in particular.
I’ve got a schedule that I’ve prepared here that shows the account for the year and backing out the
year‐end transfers that were put in there from the student fund. From 7/1/2012 until 6/30/2013, there
Page 42 of 44
February 21, 2014
D. JOHNSON INTERVIEW
was roughly $21,851 dollars in purchases. That’s related to Visa statements, paying the Visa statements,
food for staff functions or office or items needed for the office, shirts for staff, security, and bus drivers,
retirement gifts, florist, dinners, banquets, Derby brunch, office supplies, accommodations and travel
expenses which was minimal that year, and security at an event. Then I show receipts from the faculty
vending account and the faculty snack machine and some other minor receipts coming into the account
of $10,649, so just in that one year alone, the activity account would have reflected at the end of the
year if those transfers were not done a negative balance of $11,851.
Warman: Which year was that, Mike?
Tronzo: That was for 7/1/2012 through 6/30/2013. And as we look at the schedule of balances each
month and it’s reflecting the negative, and you’re looking at your… also reflected on there would be
your faculty drink account and your faculty snack machine account… what gave you the impression that
it was going to be able to cover all that?
Johnson: We thought that in the future we would be able to make up money and eventually get back in
balance.
Tronzo: Okay, so… you’re aware by transferring that student activity fund to reduce the negative
balance on that account, in essence you’re covering your deficit with student activity money.
Johnson: I’m not aware of that.
Tronzo: Well, that’s pretty much all the questions I have. Do you have any more questions?
Warman: No, just give Mr. Johnson the opportunity if you have anything that you want to say that we
didn’t ask you about.
Walsh: I just wish we had known some of the questions in advance, we might have been able to answer
more of them.
Warman: Well, in that since you have heard them and he does have a recording, he has the opportunity
if he wants to submit a written statement addressing these issues further, we would be happy to have
that in a document that this interview took place and you know, sometimes… you leave the room and
Page 43 of 44
February 21, 2014
D. JOHNSON INTERVIEW
you reflect and you wish I’d said that or wish I could explain this so certainly we would welcome that—
obviously after you’ve reviewed it Mr. Walsh—and you could either send it to me or give Mr. Johnson
permission that he could call me and I could either pick it up or he could email it if you… if he wants to
submit that.
Walsh: We’ll certainly consider that.
Johnson: I’d like to make a statement. This is the 11th year that I’ve been principal at PRP. We have two
activity audits every year. Audits by JCPS auditors employed by JCPS and I assume competent auditors.
I’ve never been directed to cease this spending. There haven’t been any dramatic… things missing. As a
matter of fact, for the last couple of years, there have been positive statements on the audit reports
that expenditures… books are in order, expenditures are looking good, deficits are being reduced, so… I
haven’t been given any directives by people that are paid to do audits of these schools of things that
shouldn’t be going on or should be going on.
Warman: Anything else sir?
Johnson: That’s it.
Warman: Then we’ll conclude this. Thank you very much.
Page 44 of 44
February 26, 2014
Barbara Warman
Coordinator, Internal Security
Jefferson County Public Schools
3332 Newburg Road
Louisville, KY 40232
Ms. Warman,
As per your request, I am submitting a written summary of my responsibilities regarding the board’s
investigation of the PRP High School Activity Fund account and the PRP Baseball Team.
I have fully cooperated with the internal audit process. I have answered numerous questions regarding school
spending procedures. I have produced huge amounts of documentation dating back several years, pertaining to
the baseball account, adult expenditures within the school’s activity funds, and the VISA expense information. I
attended a meeting with the Security and Investigations Office at Van Hoose, where I answered most of the
same questions that were previously asked during the audit process.
I feel that the questions pertaining to Mr. Johnson’s personal life were out of line and had no bearing on my part
of this process. These questions were asked by a member of the audit team when he approached me and closed
the door to my office after school hours. I was questioned about who Mr. Johnson dated and when; and how
long had he been divorced. The auditor also commented that they had found information that would prove Mr.
Johnson to be a “thief and a liar”. That information, however, was never shown to me. These questions and
comments made me uncomfortable and it made that person look more like a prosecutor than an objective
auditor.
Robin Kihnley
Bookkeeper – PRP High School
Jefferson County
Public Schools
FIELD
FIELD TRIP
TRIP
Procedures
Procedures
www.jcpsky.net
Equal Opportunity/Affirmative Action Employer
Offering Equal Educational Opportunities Revised July 2012
FieldTripProceduresBk 8/12 19937 sa
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If a student requires medication while on a field trip, staff must complete the Health Services Medication Administration
Training for Unlicensed School Personnel. If medications, EpiPens, inhalers, Diastat, or glucagon are to be taken on the field
trip, a trained staff member must accompany the student on the field trip.
Trained staff must take a copy of one or more of the following forms on the field trip, as appropriate:
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3FNFNCFSUIBUUIFUSBJOJOHJTPOMZWBMJEGPSPOFTDIPPMZFBS1MFBTFDIFDLQE$FOUSBMGPSBMJTUPGUSBJOJOHEBUFT
B. Student Participation
All students enrolled in the Jefferson County Public Schools (JCPS) should have the opportunity to participate in field trips.
Students may be excluded from field trips only as a last resort. The reasons that may result in exclusion from a field trip must be
communicated to students and their parents/guardians when the field trip is announced. The principal must approve the exclusion
of any student in advance of the field trip.
No student may be excluded from participation in a field trip due to his or her inability to pay, a need for health services, or a
documented disability. Provisions must be made to provide funding for students who are eligible for fee waiver and to provide
staff trained annually to administer health services, including medication administration. For additional information regarding fee
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health services, contact the district’s Health Services Department at 485-3387.
r If a common carrier will be used for transportation, you must fax the Field Trip Approval Form to Transportation
Services at 485-3729 by 10 a.m. prior to the due date listed for each board meeting. 3FGFSUPUIF#PBSE.FFUJOH%BUFTGPS
Field Trip Approval document.) Transportation Services will place the trip on the board agenda for approval.
D. Transportation
Transportation for field trips may be provided by a JCPS school bus, private automobile(s), or a common carrier, or students
may walk to and from the field trip destination. Common carrier is defined as any method of transportation other than a JCPS
school bus or private automobile. Examples of common carriers include school buses owned by other vendors, motor coaches,
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If private vehicles are used to transport students, the owner of the vehicle must submit an Employee Auto Insurance Affidavit or
a Volunteer Auto Insurance Affidavit to the JCPS Insurance Department prior to the trip. With proper parental authorization, a
student may transport himself or herself, but under no circumstances may a student transport another student. If a parent/guardian
transports his or her own child only or if a student transports himself or herself, the employee or volunteer insurance affidavit is
not required, but the parent/guardian must sign the student out of school for the period of time required for transportation to and
from the field trip destination. For attendance purposes, the parent/guardian may request that the time the student is signed out of
school during the instructional day be recorded as an excused absence for an educational-enhancement opportunity.
Please adhere to the following:
r /PWFIJDMFEFTJHOFEUPDBSSZNPSFUIBOnine passengers in addition to the driver shall be used for transporting students to or
from school for school-related events unless that vehicle meets Kentucky Minimum Specifications for school buses.
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in the possession of or held in the lap of the passenger.
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called and do not have buses available for trips.
If you have questions or need clarification of the above, please contact Transportation Services at 485-3470.
E. Athletic Trips
Schools should use the JCPS Activities and Athletics Travel Plan Form (to be supplied by the director of Activities/Athletics) to
submit schedules for each sport and activity. These forms should be faxed to Transportation Services at 485-3729 and to JCPS
Activities and Athletics at 485-3886. Schedules should be received in both offices on July 15 (fall sports and activities), October
15 (winter sports and activities), and February 15 (spring sports and activities). Please include the mode of transportation
(activity bus, common carrier or vendor bus, private automobile, JCPS school bus) for all events. For any previously unscheduled
events (events left off the Travel Plan or scheduled past the above due dates) or overnight events, please use the Field Trip
Approval Form. For questions, call Jerry Wyman or Cathy Kinser at 485-3331.
0UIFSIFBMUITFSWJDFTUIFTUVEFOUXJMMOFFE
—Whether or not the student is authorized to self-administer medications (asthma inhalers/EpiPens);
see the JCPS Primary Care Provider Authorization Form.
— Medications the student receives at home that must be administered on the trip (nighttime medications,
once-a-day medications, etc.)
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parent/guardian will attend the field trip with his or her child. (The parent/guardian cannot be required to attend the trip
unless the parent(s)/guardian(s) of all students are required to attend.)
— During the parent meeting, ensure that all JCPS Health Services documentation has been completed, including the
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Authorization Form.
— If the parent/guardian is attending the field trip with the student requiring medication or health services, no further
action is needed.
— If the parent/guardian is not attending the field trip with the student requiring medication or health services, the school
staff must make arrangements in collaboration with JCPS Health Services to meet the student’s health needs. Such
arrangements may include trained unlicensed school staff accompanying the students on the trip and/or contracting
with a nursing agency licensed in the applicable state.
***NOTE***
The following forms will be updated as needed. Please refer to the JCPS web site to obtain the most current versions.
Jefferson County Public Schools
Field Trip Approval Form
All trips must first be approved by the principal. Trips using common carriers must then be approved by
the Jefferson County Board of Education.
Details of Trip
❒
JCPS Compound Bus ❒ JCPS Activity Bus❒ Walking
❒
Common Carrier (Common Carrier Vendor Name): _____________________________________________________
❒
Private Automobile(s) (0XOFST/BNF T
________________________________________________________________
Number of Buses (JCPS or Common Carrier): _________________________________________________________________
Form Distribution
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Services at 485-3729 by 10 a.m. prior to the due date listed for each board meeting.
r*GUIFUSJQJTBOPVUPGDPVOUZBOEPSPWFSOJHIUIJHITDIPPMBDUJWJUZBUIMFUJDUSJQ
ZPVNVTUBMTPGBYUIJTGPSNGPSJOGPSNBUJPOBM
purposes only to the director of Activities/Athletics, Jerry Wyman, at 485-3886.
r'PSBMMPVUPGDPVOUZBOEPSPWFSOJHIUUSJQT
ZPVNVTUBMTPGBYUIJTGPSNGPSJOGPSNBUJPOBMQVSQPTFTPOMZUPUIFBTTJTUBOU
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to the due date listed for each board meeting.
I confirm that the above requirements for this trip have been met.
The Accident and Sickness Insurance coverage purchased by the Board of Education/School provides coverage
on an EXCESS BASIS only. This means that only those medical expenses, which are NOT payable by your own
personal or group insurance, are eligible for coverage under this policy up to the limits. Please follow these instruc-
tions below when filing a claim:
1. THIS CLAIM FORM MUST BE MAILED TO BOLLINGER WITHIN 90 DAYS OF THE DATE OF
ACCIDENT, OR SICKNESS
Please be sure that:
a) The school official has completed his/her section of the claim form.
b) You have completed and signed the Parent’s Statement and Medical Authorization.
c) The Statement of Other Insurance section must be fully completed. If you are employed
but have no insurance, please include a statement of verification from your employer on
their letterhead.
2. IMMEDIATELY submit a claim for all medical expenses to the company that administers your
personal or group insurance (including Major Medical coverage). If you have coverage through an HMO
or similar facility, you must use this facility first or your claim will not be covered under this policy.
3. After your primary insurance has paid the medical expenses up to the policy limits, submit Itemized Bills
AND copies of the Explanation of Benefits from your primary insurance company as you receive them and
mail to the address shown below. We cannot accept balance due bills.
4. Please write the claimant’s name, policy number, and date of accident or sickness on all Bills and
Explanation of Benefits.
5. Please keep a copy of this Claim Form, all bills, and primary insurance Explanation of Benefits for your
own records.
6. If you need further information, call Bollinger, Inc. toll free @ 1-866-267-0092.
You may also contact one of your assigned Claims Processing Team Members @ 1-800-350-8005
Bivianne Ext. 8046 Evelyn Ext. 8068 Debbie Ext. 8014
PLEASE DO NOT CALL THE SCHOOL
CLF-FX-08-Jefferon
Jefferson County Public Schools
Appendix VI
Jefferson County Public Schools
Insurance Department EMPLOYEE
AUTO INSURANCE
AFFIDAVIT
State of Kentucky
County of Jefferson
The AfÀant:
Name
states that he/she—when using a private automobile for Jefferson County Public Schools business, which
includes, but is not limited to, transporting students and taking part in Àeld trips or activity events—will carry
no less than the following limits of liability insurance:
ERGLO\LQMXU\OLDELOLW\SHUSHUVRQ
$50,000 bodily injury liability each person
ERGLO\LQMXU\OLDELOLW\SHUDFFLGHQW
$100,000 bodily injury liability each accident
SURSHUW\GDPDJHOLDELOLW\
$10,000 property damage liability
The AfÀant further states that this insurance will be in effect at all times when a private vehicle is used for
Jefferson County Board of Education business. If said insurance is cancelled or expires, the AfÀant will notify
the Insurance Department and will cease to use a private vehicle for Jefferson County Public Schools business
until such insurance limits are put back in force.
________________________________________
Notary Public, Jefferson County, Kentucky
Destination: ________________________________________________________________________________________________________
Supervising Teacher(s):_______________________________________________________________________________________________
Method of Transportation: ❒ JCPS Compound Bus ❒JCPS Activities Bus ❒ Common Carrier ❒Private Automobile(s) ❒
Walking
FIELD
FIELD TRIP
TRIP
Procedures
Procedures
www.jcpsky.net
Equal Opportunity/Affirmative Action Employer
Offering Equal Educational Opportunities Revised July 2012
FieldTripProceduresBk 8/12 19937 sa
Muns, Eddie D
Eddie:
Thanks for the dialogue today (3/6/14) with your staff. Without discussing specific schools, personnel, or
events, we generally discussed expectations and accepted past practice for a principal as a:
As always, thanks for your consistent work to bring clarity to district administrator responsibilities.
Joe Burks