The University may have to repay more than $100,000 in federal funds tied to piano repairs ordered by the School of Music following Hurricane Gustav.
The findings of internal and legislative audits detail several financial inconsistencies taking place within the School of Music from 2007 to 2009.
The audits reviewed piano-related purchases within the School of Music from July 2007 to January 2010 and found the school ordered repairs for more pianos than it had and violated state purchasing policies, among other issues.
The findings center on the involvement of former University piano technician Bradley Snook, whom the audit said redirected University funds to himself, conducted personal business on University property without approval and made costly alterations to one of the University’s most expensive pianos, along with other record-keeping violations.
Snook resigned from the University after investigations began and has been reported to the Baton Rouge District Attorney’s office, according to School of Music Dean Laurence Kaptain.
Kaptain became dean in July 2009, and in January 2010 was approached by an out-of-town vendor who claimed a school bid was rigged. For purchases exceeding $25,000, the University must request formal sealed bids from five potential vendors, as per state rules.
“That was the first tip,” Kaptain said.
The most expensive issue uncovered by the audit centers around repairs to University pianos following Hurricane Gustav.
A legislative report on the same issue found Snook redirected funds paid for the repairs to himself.
The report said Snook had an outside vendor contract with the University to complete repairs. Then Snook did much of the work himself by subcontracting with the vendor.
The University paid $105,074 for the repairs, of which $85,292 Snook received, the legislative audit found.
Since repairs were contracted for damage caused by Hurricane Gustav, the University was reimbursed the cost by the Federal Emergency Management Agency and the state Office of Risk Management.
Kaptain said the extent of repair work is also unclear although the full cost was paid.
Snook ordered repairs conducted by an outside vendor for 130 pianos — but the school had a maximum of only 102 pianos such repairs could have been applied to, according to the internal audit.
“We are not sure what, if any, work was done,” Kaptain said.
Both legislative and internal audits suggest the University may have to repay $111,608 in federal funds.
Snook also purchased $25,732 in piano parts using capital outlay funds after the Office of Facility Planning and Control had disapproved such use, according to the audits. Payment for the parts was made — the school never received the funds although the transaction was labeled complete.
The audits also found Snook made alterations to a University grand piano necessitating a further $11,500 in repairs.
Kaptain admitted the oversight was lax during this period and said the college has since hired a more qualified business manager.
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Contact Xerxes A. Wilson at [email protected]
University owes about $100,000 after School of Music audits
February 27, 2011