Student fees going to parties: Audit slams expenses of CCSN student government leaders

Jennifer Knight

Friday, July 13, 2001 | 10:58 a.m.

Student government leaders at CCSN used money targeted to enhance campus life for expensive parties, out-of-state junkets and to purchase equipment -- some of which has not been accounted for, according to financial documents.

The student government at the Community College of Southern Nevada, one of the richest in the state when compared with Nevada's other community colleges, operates with little supervision and few rules regarding spending priorities, according to an internal February 2000 audit of student government obtained by the Sun.

All students who enroll at CCSN pay student government fees. The funding is built into the school's tuition. For every credit hour that students enroll in, the elected body receives $1.30.

The audit looked at how student government used that money and reviewed its accounting procedures. Auditors found that for the fiscal year ending June 2000, there was only $200,000 to cover $385,000 of approved expenses. Some of the spending included such items as $60,000 for parties and travel and $1,400 in tickets to Wet 'n' Wild.

"There has been poor accounting for expenses, within (student government) itself," the audit said. "Individual events have no accounting controls or accounting procedures set up."

Ron Remington, CCSN's new president, said that because student government is its own entity and separate from the administration, there is little administrators can do to control spending.

"I think that with student government, there's obviously a lot of money there," he said. "What we want to do is help persuade them that there are many worthwhile things they can invest in."

The spending pattern continued during the current year, the college's financial records show.

Out of the nearly $500,000 given to student government during the 2000-2001 fiscal year, more than $94,000 -- about a fourth -- went for parties and food. Funding for clubs and student-related organizations was significantly reduced, according to the records obtained from CCSN.

A Christmas party last year cost students roughly $17,700. There are no records of how many students attended the event, student government leaders say.

A "Welcome Back" party, held in September, cost about $24,000. It was estimated that 3,000 to 9,000 students attended the event out of the 35,000 who are enrolled.

Even though student government leaders pumped $15,000 into a Mardi Gras party in April, the event was not well attended, several members of student government said.

"The situation with all of these parties got out of hand," said JoAnn Spair, a former student senator and treasurer. "I told them that this portion of funding should go to clubs."

In the 1999-2000 fiscal year student senators spent more on travel and meals.

For example, more than $20,000 in restaurant vouchers were purchased by student government officials and distributed to students. There are no records as to who received the vouchers, Joe Carter, CCSN's director of auxiliary services, said.

Senators during 1999-2000 went on trips to San Jose, Calif., Santa Barbara, Calif., and San Diego throughout the year. Total cost: more than $20,000.

What's more, on a trip to Santa Barbara, tickets for the musical "ShowBoat" were charged to the senate hosting account.

Dave Abramson, student body president at the time, said the trip was justified because it gave senators a chance to bond.

Another such trip, which cost about $14,000, involved chartering two buses to take students and senators to Magic Mountain in Valencia, Calif. The purpose of that trip was to "increase student participation" in government, Abramson said.

"I think that was a good use of money," he said. "I got more student input from the money we spent on that fun bus than I did during the whole time I was on the student senate."

Former CCSN Student President Shannon Schilling said mostly senators and their friends made the trip.

"I was just a senator at the time, and things like (the bus trip) made me sick," he said. "That's why I decided to run for president the next year."

The Board of Regents expressed concern over the practice of taking the out-of-state trips. The policy was changed as a result, and the practice is no longer allowed, finance officials said.

Some trips were local, such as the $8,500 event at Wet 'n' Wild and the alcohol-free margarita party held just days afterward.

CCSN spends proportionally more of its budget on travel and parties than does Western Nevada Community College in Carson City or Truckee Meadows Community College in Reno, according to the school's budget directors.

"We really wanted to focus our spending of government money on things that benefited students rather than something that benefited government," said Laura Dulgar, director of new student programs at Truckee Meadows.

Out of the $58,000 annual budget, more than $32,000 went to campus support programs, including scholarships and donations to low-income students and academic activities, such as graduation. During the 1999-2000 year, CCSN spent about $53,000 on tuition and book grants for students, the audit shows.

Western Nevada Community College spends the bulk of its money on special events, such as alcohol-awareness activities and awards banquets, which involve students and their academic and extracurricular pursuits.

CCSN instituted spending controls. As is the case with other colleges and universities, CCSN officials appointed a student adviser to provide guidance.

Student senators voted on most of the expenses and sometimes sought advice from the adviser before doing so.

CCSN's internal audit, however, pointed out that the adviser, Larry Braxton -- at the time an associate director of student activities who no longer works at the school -- charged 34 meals against the senate hosting account over a four-month period.

Many of the expense forms lacked detailed paperwork, a requirement of which is an itemization of any potential liquor expenses, the audit said. According to state policy, no reimbursements are to be made on liquor purchases.

Lunches and dinners costing more than $100 were regularly charged to that same credit card over a two-year period.

Some of the meals occurred after hours and on weekends. A Sunday meeting at Stratosphere's Top of the World restaurant was $411.84. Other charges, such as lunches for two, ranged from $50 to $368.77, spent at Carlito's Cafe. A $298 dinner for all senators at TGI Friday's was charged to hosting accounts, which is against college policy.

The audit further said that, "Student senate used the college's ... Diner's (Club) card, issued to Braxton," which is against college policy.

"I don't think there was any abuse (of spending)," Abramson said. "I think looking back on it, maybe I shouldn't have charged the TGIF dinner. I tried to control (spending)."

Braxton and Abramson denied that they attended the Stratosphere dinner and the lunch at Carlito's Cafe.

But Abramson used Braxton's card several times, sometimes signing Braxton's name on the receipt.

"If I was told to sign my name (on a receipt), I would do that," he said. "If I was told to sign his name, I would."

According to college finance officials, expense reimbursements have become more strict, a direct result of some of the problems uncovered by the audit.

The policy was, however, that any meals later turned in for reimbursement should include someone outside of the institution and serve to advance the institution, Carter said.

As is the case with many of the bills of more than $100, receipts that were turned in included totals, but not an itemized list of purchases, according to expense reports.

"I regularly turned in two receipts, and if there was any liquor, I crossed that off and deducted it," Braxton said. "The authority (for expense approval) rests with the business manager and the college president."

Carter said each item was reviewed to ensure sufficient funding.

"Staff and finance administration raised several concerns with student government expenditures," Carter said. "We were told that it was not our role to question how student government spends their money."

The February 2000 audit also criticized student government's apparent failure to monitor purchases.

On an $18,000 invoice for the purchase of 15 Dell computers, the auditor's note reads, "15 computers. Where are they?" On another invoice -- $4,700 from Home Depot -- an auditor notes that five printers, a copier, a Sony camera and two fax machines were at an unknown location.

"... (P)ortable items are not properly controlled," the audit said. "This area could be a major issue in trying to list what should be there and what is there."

Part of the problem, critics within the school say, is a high turnover rate in student government, coupled with poor student advisers. Last year at least 10 senators left their positions, either because they were removed from office or stepped down. This resulted in a factured elected body, Spair said.

There is at least one constant: Student accounts are so flush with money, senators run out of options when trying to spend it all.

"I even came up with an idea half-jokingly and half-seriously, to take $5 bills and hand them out to students," Schilling said.

Schilling moved to change that via a new funding agreement, which was passed by senators. He signed the measure last year.

The new agreement changes the amount that student government receives from student tuition from $1.30 per credit hour to $1 per credit hour. A small amount -- 25 cents -- is also placed into a construction fund, which is earmarked for a new student government building.

"With the funding that we had, it's kind of hard to spend all of that money," Schilling said. "By bringing it down to a dollar (per credit hour), it may be a more manageable amount."

The new agreement has some senators on the newly elected board angry that available funding will not reach previous levels.

In fact, the funding wasn't always a given. In 1990 student government leaders changed the funding formula, which went from 50 cents to $2 per credit hour. This was done in an attempt to save enough money for the construction of a student-services building, Carter said. That building was funded, however, through other sources, and the fee was never returned to the original amount.

Both Abramson and Schilling say that there were areas in which money was spent frivolously, but they contend that some of their expenses did benefit the student body as a whole.

The most recent idea was the "Legacy Project," in which each senator was given $5,000 to improve student life at CCSN's four campuses. That project resulted in a gazebo/study area at Henderson's campus and computers that link the campuses.

Under Abramson, the senate approved money to build two child care centers; funds were also appropriated to purchase new computers in the library.

"I don't think I did the best job I could have done, but I think that people tried to sabbotage our efforts," Abramson said. "I think the money, the way it is set up, should be more designated funding. Other than a retreat, I don't think senators should be doing a lot of trips."

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