MATC student fee use needs reform, report finds
These public funds were spent on travel, entertainment, equipment gone missing

Dec. 6 -- Milwaukee Area Technical College student activity fees were used to by CDs, DVDs and toiletries for athletes, lots of snacks and thousands of dollars of equipment that for various reasons couldn't be produced, according to a review of the funds.

"There are no formal accounting policies and procedures specific to the Student Activity Fund that provide guidance for the processing of the expenditures funded," the accounting firm of Gladys R. Wilson & Associates said in a review of the fund. "The activities funded by the Student Activity Fund are managed by a few individuals who are operating under a set of unwritten rules and guidelines."

The funds, which are public money, paid for 19 Olive Garden gift certificates of $10 each and one $50 gift certificate from Best Buy. They also were used to buy microwave popcorn, water, frozen dinners, turkey slices and cheese, ice cream, candy, bananas, sunflower seeds, peanuts, chips, granola and cereal bars, cookies, sodas, pies, fruit, juices, donuts, stain removers, ZOUT liquid bonus, Easter puzzles, a cookbook, dish brushes, a gram counter, blank tapes, a Teflon bath cleaner, and liquid Clorox.

The report stopped short of saying anything criminal had occurred.

"We were not engaged to, and did not, conduct an examination, the objective of which would be the expression of an opinion on the compliance with or fraud in the College’s Student Activity Fund," the report said. "Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you."

The activity fees, $4.20 per credit, are levied on students for most classes offered by the school.

More than 25% of the school's students in come from disadvantaged populations -- not the type most people would expect to be hit up to pay for toys and presents for jocks and college staff.

MATC administration, in its responses to the findings, said it would tighten the rules regulating the fund.

Among the Wilson firm's findings:

• The funds were used to buy razor blades, baby powder, gels, acne wipes, men’s health items, cocoa butter, sanitizers, nasal spray, allergy/sinus tablets, hair remover, body sprays, and manicure kits. Athletic program participants were allowed to use the items during the athletic program.
• Also charged to the funds were two purchases of tax preparation software and two purchases of Windows software.
• Car rentals were charged to the fund twice without proper documentation. MATC's travel policy states that “car rental is not allowed, except in extenuating circumstances. Any exceptions must be justified and approved as part of the Prior Approval for Travel.”
• Activity funds were used to buy CDs and DVDs featuring various musical groups and movies."We were informed that participants in the athletic programs that require travel may purchase CDs and DVDs for their entertainment when traveling provided that they are returned to the Student Activities Department who will make them available to all students of the College," the report said.
• An employee missed a train, drove his car to the destination, then charged the fund for both the train ticket and parking the car.
• Student activity funds were used to buy four pieces of equipment that cost of total of $2,762. They were identified by a school official as "damaged" and were not available for viewing.
• An additional two pieces of equipment, costing a total of $629, were identified by the school as "missing."
• Yet another 28 pieces of equipment that cost $15,451 are "not available" because they allegedly are being used on other MATC campuses. "These items included DVD players and recorders, cameras, cell phones, palm pilots, portable air conditioner, television sets, printers, batteries, and speakers. The Director of Student Life has not been able to locate and present them to the Business Office for verification of existence" the report said.