www.strothman.com kasbo spring conference may 2014
TRANSCRIPT
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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
Bill Carroll – Partner
1600 Waterfront Plaza325 West Main StreetLouisville, Kentucky 40202 502.585.1600
About Strothman & Company
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The End