Review Finds Sloppy School Transactions Special Education Spending Focus Of Financial Probe In Bonner County

Financial reports have been inaccurate and late, and purchase orders were filled out after services were delivered, according to a review of the Bonner County School District’s special education department.

The review was requested by the school board after complaints surfaced about how money was being spent by special services director Bob Howman.

His department overspent its budget this year by about $170,000. About $91,000 was paid to send one student to a drug-treatment program in Montana.

Howman requested an additional $600,000 for his budget next year to properly fund his department. The proposal was rejected by trustees.

To appease patrons critical of Howman, the district hired Stan Wood of Magnuson, McHugh & Co., an accounting firm based in Coeur d’Alene. Wood reviewed some financial transactions but did not audit the department.

In a report to trustees, Wood said the department frequently has bought items before issuing a purchase order. That is a backward procedure, he said, that obligates the district to pay bills it is unaware it has.

For example, Howman’s records showed one service was provided to the department in August. A purchase order requesting the service was sent four months later.

The report showed the special education department took more than 90 days to pay some bills. District business manager Steve Battenschlag said all bills should be paid within 30 days or the vendors notified of the reason for the delay.

Howman also was six months late filing a report to get federal money, and information contained in the report was inaccurate, Wood said.

The report was due Oct. 31, 1996. It was submitted in early April of this year. The state sent the report back because of errors and it was resubmitted April 30.

The district had to use money out of its general fund to cover special education costs while waiting for the federal money, said Battenschlag.

Of three other reports reviewed, Wood said two were filed on time but contained inaccurate information. The third was accurate but filed late.

Wood suggested the district adopt new procedures, train its staff in filing federal reports and have two people in the special education department work on the reports.

Howman has been under fire for months, and 16 employees in his department are quitting.

Howman also is being sued by a high school principal for alleged slanderous remarks, and teachers have accused him of lying about his background.

He had told teachers at a staff meeting he had been a professional football player, clerk for a U.S. Supreme Court justice and an Olympic weightlifter.

Several teachers have filed a complaint against Howman with the state Professional Standards Commission alleging ethical violations.

, DataTimes