Audit shows Talihina superintendent lax on submitting receipts
Unclear if funds were used for personal use
The superintendent of Talihina Public Schools in Le Flore County failed to provide receipts for nearly $12,000 in expenses and charged more than $2,000 of personal expenses on a district credit card during a two-year period, according to an audit of the district by the Oklahoma auditor’s office.
The audit also said the district, which serves about 500 students:
• Failed to properly document a bidding process when awarding a contract for mowing services to a district employee.
• Improperly paid employee family members for work performed by the employee.
• Failed to maintain adequate supporting documentation for all activity fund expenditures.
• Hired two teachers for positions for which they were not yet certified.
The audit found no evidence of nepotism, no evidence that funds provided by the Choctaw Nation to the district for a summer school program were mismanaged and noted the district was not required to report the number of English Second Language students receiving Federal Impact Aid. Those were three other issues reported by residents of the Talihina district who requested the audit in 2018.
The audit examined expenditures from January 2016 to January 2018. During that time, district Superintendent Jason Lockhart — who remains in that position — incurred $58,387 in charges on the district’s credit card.
The audit reported that no receipts had been provided for $11,686 of that amount, and no itemized receipts for $2,152. It also found that “improper charges” totaling $1,613 have not been repaid to the district by Lockhart. The unauthorized purchases included $704 for alcoholic beverages.
The audit also noted the district paid $1,541 of charges on the credit card incurred by Lockhart for vehicle maintenance and repairs, when those costs should have been Lockhart’s personal responsibility. Lockhart’s compensation included an $800 monthly automobile allowance, according to the audit.
Lockhart did not immediately return a message left by The Oklahoman on Nov. 21 seeking comment.
“Without receipts, we are unsure if any of those expenditures were for a lawful business purpose or if they were made for Lockhart’s personal expenses,” state Auditor and Inspector Cindy Byrd said.
The audit also noted most meal charges incurred on the district’s credit card included at least two guests, and at times more than two. It said Lockhart’s
The audit examined expenditures from January 2016 to January 2018. During that time, district Superintendent Jason Lockhart — who remains in that position — incurred $58,387 in charges on the district’s credit card.
contract did not specify whether reimbursable expenses were to include family and guests, or if only costs incurred by and for the superintendent were reimbursable.
It also said “almost none of the credit card included the school purpose for the charge or the individuals in attendance,” and it said the school board approved thousands of dollars in charges without proper supporting documentation. The district lacked policies and procedures governing credit card purchasing, the audit said.
“This is a textbook example of what can happen when trust is given to one person who controls a multi-milliondollar budget with a school board not paying attention,” Byrd said. “Oklahoma taxpayers appropriated this money for the purpose of providing an education for our children. Instead, an administrator abused that trust to make unauthorized purchases at taxpayer expense. Transparency, oversight and accountability were disregarded. As a result, Oklahoma’s children have been cheated.“
According to Oklahoma State Department of Education records, Lockhart’s base salary for the 2017-18 school year was $86,886, with $7,246 in fringe benefits and $9,600 in other pay. For the current school year, Lockhart’s base salary is $119,342, with $8,386 in fringe benefits and $10,025 in extra pay.