KASBO Spring Conference May 2014 www. strothman. com
Ethics Update for School Business Officials Presented By Strothman and Company Certified Public Accountants & Advisors May 2014 www. strothman. com
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. www. strothman. com
Seminar Presenters Bill Meyer Bill Carroll Jeanna Jones www. strothman. com
Agenda Ø Introduction Ø Ethics Update Ø Book Report – Ethics for School Business Officials Ø Book Report – Business Ethics for Dummies Ø Book Report – Just Business Ø Book Report – Beyond Integrity Ø Kentucky School Boards Association Guidance Ø Ethics For Teachers Ø Summary www. strothman. com
Introduction www. strothman. com
Speaker Bill Meyer Partner, Strothman & Company § § § Certified Public Accountant § Chairman – Family and Children's Place Certified Valuation Analyst (CVA) Accredited in Business Valuation (ABV) Certified in Financial Forensics (CFF) Immediate Past President – Kentucky Society of Certified Public Accountants www. strothman. com
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 www. strothman. com
Speaker Jeanna Jones, CPA Senior Manager, Strothman & Company § § Certified Public Accountant § Goodwill Industries – Finance Committee Chair, Board of Directors § Big Brothers Big Sisters – Finance Committee Serves Jefferson County and Fayette County Schools www. strothman. com
About Strothman and Company Ø One of the top five largest Kentucky-owned CPA firms Ø Audit a number of large governmental and quasigovernmental organizations Ø Significant school board and education industry experience Ø We enjoy school board auditing and consulting, and would be pleased to talk with you about your situation www. strothman. com
Ethics Update www. strothman. com
Ethics Update Ø Recent Ethical Lapses Ø Unethical Hall of Fame www. strothman. com
Ethics Update Recent Ethical Lapses www. strothman. com
Recent Ethical Lapses Ø What caused the problem? Ø Did the organization or others contribute to the problem? Ø What measures could have been in place to prevent the problem? Ø Will the organization have the same problem going forward? www. strothman. com
Recent examples of ethical lapses will be inserted here prior to the day of the seminar www. strothman. com
Ethics Update Unethical Hall of Fame www. strothman. com
Unethical Hall of Fame candidates will be added here prior to the day of the seminar www. strothman. com
Book Report – Ethics for School Business Officials Written by William T Hartman and Jacqueline A. Stefkovich www. strothman. com
Ethics for School Business Officials Ø Ethics and school business officials Ø Making ethical decisions Ø Ethics for school business officials Ø Examining personal and professional codes of ethics Ø Approaching ethical dilemmas www. strothman. com
Ethics for School Business Officials Ø Human resource management Ø Financial resource management Ø Facility, property, and information management Ø Ancillary services www. strothman. com
Book Report – Business Ethics for Dummies Written by Norman E. Bowie and Meg Schneider www. strothman. com
Business Ethics for Dummies Ø Discovering what ethics is Ø Exploring common business ethical issues Ø Corporate citizenship and social responsibility Ø Applying business ethics in the 21 st Century Ø The part of tens www. strothman. com
Book Report – Just Business Written by Alexander Hill www. strothman. com
Just Business Ø Concepts Ø False exits Ø Honesty and deception Ø Concealment and disclosure Ø Employer / employee relations Ø Discrimination www. strothman. com
Just Business Ø The environment Ø Property www. strothman. com
Book Report – Beyond Integrity Written by Scott Rae and Kenman L. Wong www. strothman. com
Beyond Integrity Ø Tensions and challenges Ø Engagement in business Ø Norms and benchmarks Ø Corporate social responsibility Ø Globalization Ø Human resources management www. strothman. com
Beyond Integrity Ø Accounting and finance Ø Marketing and advertising Ø Environmental stewardship Ø Technology in the workplace Ø Moral leadership www. strothman. com
Kentucky School Boards Association Guidance www. strothman. com
Standards for Ethical Behavior – In the School Business Setting Ø Kentucky School Boards Association Ø Nonprofit organization founded in 1936 Ø 900 members Ø Serve as an advocate and resource for public school boards www. strothman. com
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Ethics For Teachers www. strothman. com
Ethics For Teachers Ø What standards are they held to? Ø How are these ethical standards different from business officers? Ø “Teacher Professionalism, Ethics and You” Ø Training course developed by Dianna K. Decker, Ed. D. , PHR of Jefferson County Public Schools www. strothman. com
Teacher Professionalism, Ethics … … and YOU Dianna K. Decker, Ed. D. , PHR Jefferson County Public Schools www. strothman. com
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) www. strothman. com
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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 Ø Shall take reasonable measures to protect the health, safety, and emotional well-being of students Ø Shall respect the constitutional rights of all students www. strothman. com
To students (continued) Ø 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; www. strothman. com
To students (continued) Ø Shall not knowingly make false or malicious statements about students or colleagues; Shall refrain from subjecting students to embarrassment or disparagement; and www. strothman. com
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. www. strothman. com
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. www. strothman. com
EPSB Division of Legal Services Opens approximately 300 cases of educator misconduct annually. Prosecutions are formal trial-like hearings conducted pursuant to KRS Chapter 13 B. 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. www. strothman. com
Teachers are held to a higher degree of responsibility due to the impressionable minds with which they work. www. strothman. com
For some people, there’s only one time they think about ethics… …when they get caught. www. strothman. com
Teachers often have a lasting impact on students – both negative AND positive www. strothman. com
Where to Draw Ethical Lines www. strothman. com
Best practice Never put yourself in a position that could suggest or lead to inappropriate conduct with students. www. strothman. com
Exercise keen awareness and good judgment when: Working alone with a student Engaging in physical contact Communicating verbally and electronically with students www. strothman. com
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 My. Space page Teachers showing inappropriate videos in their classrooms Parents saw a teacher on U-Tube mocking their child www. strothman. com
Abbreviations for text messaging: 420 459 ASLA CD 9 TAUMUALU D 46? KOL KOC www. strothman. com
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. ___) www. strothman. com
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 www. strothman. com
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? www. strothman. com
“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”. By Piddocke, Magsino, and Manley-Casimir from their book Teachers in Trouble www. strothman. com
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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 www. strothman. com
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 www. strothman. com
Case Studies www. strothman. com
Time permitting, case studies will be added here prior to the day of the seminar www. strothman. com
Questions www. strothman. com
About Strothman & Company Ø Bill Meyer – Partner bmeyer@strothman. com Ø Bill Carroll – Partner bcarroll@strothman. com 1600 Waterfront Plaza 325 West Main Street Louisville, Kentucky 40202 502. 585. 1600 www. strothman. com
The End www. strothman. com
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