www.strothman.com kasbo spring conference may 2014

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www.strothman.com KASBO Spring Conference May 2014

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Page 1: Www.strothman.com KASBO Spring Conference May 2014

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KASBO Spring Conference

May 2014

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Ethics Update for School Business

OfficialsPresented By

Strothman and Company Certified Public Accountants & Advisors

May 2014

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These are preliminary slides which were required to be submitted several weeks prior to the actual presentation.

This slide presentation is subject to change, including addition and deletion of slides.

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Seminar Presenters

Bill MeyerBill Carroll

Jeanna Jones

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Introduction

Ethics Update

Book Report – Ethics for School Business Officials

Book Report – Business Ethics for Dummies

Book Report – Just Business

Book Report – Beyond Integrity

Kentucky School Boards Association Guidance

Ethics For Teachers

Summary

Agenda

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Introduction

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Partner, Strothman & Company

Bill Meyer

Certified Public Accountant

Certified Valuation Analyst (CVA)

Accredited in Business Valuation (ABV)

Certified in Financial Forensics (CFF)

Immediate Past President – Kentucky Society of Certified Public Accountants

Chairman – Family and Children's Place

Speaker

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Speaker

Partner, Strothman & Company William G. Carroll CPA

Certified Public Accountant

- Licensed in Kentucky Over 30 years of experience Venture Club of Louisville - Director Family Resource Center - Director

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Speaker

Senior Manager, Strothman & Company Jeanna Jones, CPA

Certified Public Accountant Serves Jefferson County and Fayette

County Schools Goodwill Industries – Finance

Committee Chair, Board of Directors Big Brothers Big Sisters – Finance

Committee

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One of the top five largest Kentucky-owned CPA firms

Audit a number of large governmental and quasi-governmental organizations

Significant school board and education industry experience

We enjoy school board auditing and consulting, and would be pleased to talk with you about your situation

About Strothman and Company

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Ethics Update

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Recent Ethical Lapses

Unethical Hall of Fame

Ethics Update

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Ethics UpdateRecent Ethical Lapses

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What caused the problem?

Did the organization or others contribute to the problem?

What measures could have been in place to prevent the problem?

Will the organization have the same problem going forward?

Recent Ethical Lapses

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Recent examples of ethical lapses will be inserted here prior to the day

of the seminar

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Ethics UpdateUnethical Hall of Fame

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Unethical Hall of Fame candidates will be added here prior to the day of the seminar

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Book Report – Ethics for School Business Officials

Written by William T Hartman and Jacqueline A. Stefkovich

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Ethics and school business officials

Making ethical decisions

Ethics for school business officials

Examining personal and professional codes of ethics

Approaching ethical dilemmas

Ethics for School Business Officials

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Human resource management

Financial resource management

Facility, property, and information management

Ancillary services

Ethics for School Business Officials

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Book Report – Business Ethics for

Dummies

Written by Norman E. Bowie and Meg Schneider

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Discovering what ethics is

Exploring common business ethical issues

Corporate citizenship and social responsibility

Applying business ethics in the 21st Century

The part of tens

Business Ethics for Dummies

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Book Report – Just Business

Written by Alexander Hill

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Concepts

False exits

Honesty and deception

Concealment and disclosure

Employer / employee relations

Discrimination

Just Business

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The environment

Property

Just Business

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Book Report – Beyond Integrity

Written by Scott Rae and Kenman L. Wong

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Tensions and challenges

Engagement in business

Norms and benchmarks

Corporate social responsibility

Globalization

Human resources management

Beyond Integrity

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Accounting and finance

Marketing and advertising

Environmental stewardship

Technology in the workplace

Moral leadership

Beyond Integrity

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Kentucky School Boards Association Guidance

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Kentucky School Boards Association

Nonprofit organization founded in 1936

900 members

Serve as an advocate and resource for public school boards

Standards for Ethical Behavior –In the School Business Setting

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Ethics For Teachers

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What standards are they held to?

How are these ethical standards different from business officers?

“Teacher Professionalism, Ethics and You”

Training course developed by Dianna K. Decker, Ed.D., PHR of Jefferson County Public Schools

Ethics For Teachers

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Teacher Professionalism, Ethics …

… and YOUDianna K. Decker, Ed.D., PHR

Jefferson County Public Schools

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In the Beginning…JCPS HR Hiring Procedures and background check for teachers

Reference checks Criminal Records Check (fingerprint) Certification through the Education

Professional Standards Board (EPSB)

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Responsibility To Students Shall provide students with professional

education services in a nondiscriminatory manner and in consonance with accepted best practice known to the educator

Shall respect the constitutional rights of all students

Shall take reasonable measures to protect the health, safety, and emotional well-being of students

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To students (continued)

Shall not use professional relationships or authority with students for personal advantage

Shall keep in confidence information about students which has been obtained in the course of professional service, unless disclosure serves professional purposes or is required by law;

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To students (continued)

Shall not knowingly make false or malicious statements about students or colleagues;

Shall refrain from subjecting students to embarrassment or disparagement; and

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To students (continued)

Shall not engage in any sexually related behavior with a student with or without consent, but shall maintain a professional approach with students. Sexually related behavior shall include such behaviors as sexual jokes; sexual remarks; sexual kidding or teasing; sexual innuendo; pressure for dates or sexual favors; inappropriate physical touching, kissing, or grabbing; rape; threats of physical harm; and sexual assault.

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In accordance with KRS 161.120, the Education Professional Standards Board (EPSB) is responsible for suspending, revoking, and/or refusing issuance or renewal of the certificates of teachers and administrators who engage in misconduct. In addition, the EPSB may impose other conditions as it deems appropriate. EPSB legal staff works closely with school district administrators, parents, social service agencies, law enforcement agencies, state and federal prosecutors, and the disciplinary units of other states to protect the children in Kentucky public schools and assist in ensuring that educators maintain the dignity and integrity of the profession.

State of Kentucky and Educator Misconduct

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Opens approximately 300 cases of educator misconduct annually.

Prosecutions are formal trial-like hearings conducted pursuant to KRS Chapter 13B.

After investigation, if the EPSB prosecutor is unable to negotiate a settlement, formal charges are filed and the case is prosecuted before a hearing officer.

The hearing officer then makes a recommended order to the EPSB, and the EPSB then issues a final order.

Sanctions may include a suspension of the educator certificate for two years or less.

The EPSB may also order a revocation of the educator certificate, which is deemed a permanent forfeiture.

The EPSB may set a minimum period of time after which the educator may re-apply and attempt to demonstrate fitness to return to the profession.

EPSB Division of Legal Services

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Teachers are held to a higher degree of responsibility due to the impressionable minds with which they work.

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For some people, there’s only one time they think about ethics…

…when they get caught.

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Teachers often have a lasting impact on students – both negative AND positive

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Where to Draw Ethical Lines

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Never put yourself in a position that could suggest or lead to inappropriate conduct with students.

Best practiceBest practice

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Exercise keen awareness and good judgment when:

Working alone with a student Engaging in physical contact Communicating verbally and

electronically with students

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Recent disciplinary actions involving technology innovations: Teachers discussing their personal lives on

internet blogs Teachers chatting about inappropriate topics on

“chat” with students Teachers selling adult toys and videos on their

own website Teachers posing in micro bikinis on their

Facebook or MySpace page Teachers showing inappropriate videos in their

classrooms Parents saw a teacher on U-Tube mocking their

child

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Abbreviations for text messaging:

420 459 ASLA CD9 TAUMUALU D46? KOL KOC

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Think carefully about…

Your attire Your conduct during off-site school

activities Loans and gifts to students Conflicts of interest Social, political, and religious activities Student/staff hierarchy (Mr. and Ms.___)

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Best practices…

Do not send text messages or instant messages

Do not invite students to your house or allow them to show up.

Do not give personal advice about boyfriends or girlfriends

Always be careful when sending emails

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Best practices… Think before you react to situations

involving students (missing property, cheating, students who are crying, etc.)

Do not share student information with others.

Investigate before you draw conclusions. Do not compare siblings. Think before you speak- is it necessary?

Is it true? Is it kind? Will it hurt?

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By Piddocke, Magsino, and Manley-Casimir By Piddocke, Magsino, and Manley-Casimir from their book from their book Teachers in TroubleTeachers in Trouble

“A public teacher’s life cannot be neatly divided by on-the-job and off-the-job spheres. The role of a public school teacher expands from the school to the whole life of the teacher”.

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A math teacher who

played clips from

Beavis And Butthead to

show pupils how

annoying their

sniggering was has

been found guilty of

professional

misconduct.

John Maddison

admitted showing the

1990s MTV cartoon to

make an example of

pupils in his class. He

was reprimanded by the

General Teaching

Council at a hearing in

Birmingham.

Teacher Booted

For Misconduct

Wednesday, June 3, 2009 MORE TEACHERS ARE

MISBEHAVING

RECORD HIGH IN '08

Teacher Charged

With Misconduct

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Wrapping up – the BIG picture

Always maintain a professional demeanor to avoid misinterpretation

Never forget YOU are the adult – your students are minors

Make decisions in a meaningful, professional way

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Follow rules and procedures Teacher contract (JCTA) Faculty handbook If you are unsure of a procedure, ask or

research the issue The JCTA contract and School Board

policies and procedures are available on the JCPS and JCTA websites

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Case Studies

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Time permitting, case studies will be added here prior to the

day of the seminar

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Questions

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Bill Meyer – Partner

[email protected]

Bill Carroll – Partner

[email protected]

1600 Waterfront Plaza325 West Main StreetLouisville, Kentucky 40202 502.585.1600

About Strothman & Company

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The End