First, this audit should begin with indepth interviews with previous Haskell finance department employees (Barnette, Rameriez, Battise, well, the list goes on). These employees would not be afraid to provide specific incidents and dates of “odd” accounting practices.
Second, we would propose interviews with current bank manager. She could clear up the missing $40K from Creek Nation that still sits untouched in the Student Bank, because we would like to know why the money has been sitting there for nearly FIVE years.
As an accountant or business manager, if you know that the specific project (like delivery of distance education courses to the Creek Nation) has not been completed and if you, as a Board of Regent President George Tiger, told Haskell Indian Nations University to “just keep in the bank” in case we need it for something…..well, is that standard accounting practices?
If you were the Creek Nation wouldn’t you expect the recipient of your grant to either use it in the intended way or return it (as directed by the now absent Haskell Indian Nations University President Dr. Linda Sue Warner).
If you have a grant from anyone else and you can not complete it in this length of time, you would return the money. Keeping it implies you intend to try to do something else with it, you’re just hoping the Creek Nation forgets and the administration forgets and then you can move it into….well, who knows.
In fact, it would be worth it for David Tahlewemptewa to look now and see if that money is still there and maybe he can tell us why it hasn’t ever been spent on the intended project, or why Mike Lewis wants to keep it in his piggy bank.
In private employment and if an accountant did this for one account, the employer would fire him before even looking to see how many other “odd” practices were at work.
Any other University would dismiss an accountant who ignored the wishes of a funding agency and just kept the money….but since Mr. Lewis is such close personal friends with Stephanie Birdwell-Bighorn, you have to believe she sanctions this type of accounting practice.
The real question is, does OBM and Larry Echohawk also sanction this type of accounting practice