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KASBO Spring Conference May 2014

KASBO Spring Conference May 2014. Ethics Update for School Business Officials. Presented By Strothman and Company Certified Public Accountants & Advisors May 2014.

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KASBO Spring Conference May 2014

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  1. KASBO Spring Conference May 2014

  2. Ethics Update for School Business Officials Presented By Strothman and Company Certified Public Accountants & Advisors May 2014

  3. 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.

  4. Seminar Presenters Bill Meyer Bill Carroll Jeanna Jones

  5. Agenda • 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

  6. Introduction

  7. Speaker Bill Meyer Partner, Strothman & Company • 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

  8. Speaker William G. Carroll CPA Partner, Strothman & Company • Certified Public Accountant • Licensed in Kentucky • Over 30 years of experience • Venture Club of Louisville - Director • Family Resource Center - Director

  9. Speaker Jeanna Jones, CPA Senior Manager, Strothman & Company • Certified Public Accountant • Serves Jefferson County and Fayette County Schools • Goodwill Industries – Finance Committee Chair, Board of Directors • Big Brothers Big Sisters – Finance Committee

  10. About Strothman and Company • 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

  11. Ethics Update

  12. Ethics Update • Recent Ethical Lapses • Unethical Hall of Fame

  13. Ethics UpdateRecent Ethical Lapses

  14. Recent Ethical Lapses • 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?

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

  16. Ethics UpdateUnethical Hall of Fame

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

  18. Book Report – Ethics for School Business Officials Written by William T Hartman and Jacqueline A. Stefkovich

  19. Ethics for School Business Officials • Ethics and school business officials • Making ethical decisions • Ethics for school business officials • Examining personal and professional codes of ethics • Approaching ethical dilemmas

  20. Ethics for School Business Officials • Human resource management • Financial resource management • Facility, property, and information management • Ancillary services

  21. Book Report – Business Ethics for Dummies Written by Norman E. Bowie and Meg Schneider

  22. Business Ethics for Dummies • 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

  23. Book Report – Just Business Written by Alexander Hill

  24. Just Business • Concepts • False exits • Honesty and deception • Concealment and disclosure • Employer / employee relations • Discrimination

  25. Just Business • The environment • Property

  26. Book Report – Beyond Integrity Written by Scott Rae and Kenman L. Wong

  27. Beyond Integrity • Tensions and challenges • Engagement in business • Norms and benchmarks • Corporate social responsibility • Globalization • Human resources management

  28. Beyond Integrity • Accounting and finance • Marketing and advertising • Environmental stewardship • Technology in the workplace • Moral leadership

  29. Kentucky School Boards Association Guidance

  30. Standards for Ethical Behavior –In the School Business Setting • Kentucky School Boards Association • Nonprofit organization founded in 1936 • 900 members • Serve as an advocate and resource for public school boards

  31. Ethics For Teachers

  32. Ethics For Teachers • 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

  33. Teacher Professionalism, Ethics … … and YOU Dianna K. Decker, Ed.D., PHR Jefferson County Public Schools

  34. 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)

  35. 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 take reasonable measures to protect the health, safety, and emotional well-being of students • Shall respect the constitutional rights of all students

  36. 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;

  37. 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

  38. 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.

  39. State of Kentucky and Educator Misconduct 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.

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