Public Affairs

Contact: Allie Dumski

Press Secretary

Press@OhioAuditor.gov

For Immediate Release:                                                      

June 15, 2021                                                             

Messy Watkins Academy Audit Includes $31,896 in Findings for Recovery

Columbus – Auditor of State Keith Faber’s Office released the 2016, 2017, and 2018 financial audit of Watkins Academy in Montgomery County. There were multiple findings in the report including four findings for recovery totaling $31,896.

FINDING FOR RECOVERY 1

On October 2, 2014, the Academy's Treasurer, Brian Adams, signed a check for $651 to the Academy’s Superintendent, Bobbie Watkins-Tyree, for reimbursement of an expenditure at Walmart for $280 for a money order and an expenditure at Foys for $371, where neither had supporting documentation.

Additionally, the Academy’s Treasurer, Brian Adams, signed checks totaling $776 to the Academy’s Superintendent, Bobbie Watkins-Tyree, for reimbursement of per diem expenses, incurred while attending conferences, which t were not supported by itemized receipts.

There was no indication that the Board approved the expenditures to Walmart and Foys. The Board approved the Academy's Superintendent, Bobbie Watkins-Tyree to attend the conferences for which per diem reimbursements were issued; however, there was no approval for the per diem amounts reimbursed in conjunction with the conferences. Additionally, there was no documentation to support that the payments were for a proper public purpose. Without proper supporting documentation, it is not possible to determine if the expenditures included items that would not be considered a proper public purpose.

A finding for recovery was issued against Bobbie Watkins-Tyree in favor of Watkins Academy for $1,427. Treasurer Brian Adams signed off on the reimbursements making him and his bonding company Western Surety Company jointly and severally liable in the amount of $1,427.

FINDING FOR RECOVERY 2

The Academy’s Superintendent, Bobbie Watkins-Tyree, made 204 debit card transactions totaling $28,633 that were not supported by an itemized receipt and/or were not for a proper public purpose. In addition, $205 in fees were charged to the Academy as a direct result of the Superintendent's excessive debit card use. Additionally, the Superintendent used her personal Kroger Plus Card, Dick's Sporting Goods Scorecard, Office Depot Rewards Account, and Staples Rewards Account to make purchases with the Academy's debit card and received loyalty points for these purchases. Such rewards points are property of the Academy and should be remitted back to it.

A finding for recovery was issued against Bobbie Watkins-Tyree in favor of Watkins Academy, in the amount of $28,838.

FINDING FOR RECOVERY 3

During fiscal years 2017 and 2016 the Academy made twenty-two payments to Dayton Power and Light Company (DP&L) that included $1,026 in late fees which are not considered to be a proper public purpose for a community school.

A finding for recovery was issued against Treasurer Brian Adams and his bonding company, Western Surety Company, in favor of Watkins Academy, in the amount of $1,026.

FINDING FOR RECOVERY 4

During fiscal year 2017, the Academy purchased various supplies from Office Depot, A-Z Learning, and Sign Dynamics. Thirteen check payments issued to those vendors were signed by Treasurer Brian Adams and included $605 in sales tax which is not considered to be a proper public purpose for a community school.

A finding for recovery was issued against Brian Adams and his bonding company, Western Surety Company, in favor of Watkins Academy for $605. Brian Adam’s bonding company is the Western Surety Company.

Additional findings include:

• Material Weakness – Purchasing Procedures
• Material Weakness – Financial Statement Errors
• Noncompliance – Failure to Provide Records

A full copy of this report is available online.

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The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.