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However, the fragmentary financial data provided by Firm Foundation to both NTRPDC and Bradford County Commissioners followed no standard format, and were not submitted on any regular schedule. On check registers that were submitted, the expenditure categories did not match the contracted budget categories. Neither NTRPDC nor Bradford County had supporting documentation or details for any of the expenditures. Wayne Blow agreed to provide the materials in response to BCAD's request, but did not do so, then stopped returning our phone calls, and then resigned as Executive Director. As of July 16, 2004, records requested by the Bradford County Fiscal Office from Firm Foundation had still not been delivered as promised to that office either.
It is not even clear who did the accounting. Initial notes were submitted to NTRPDC by George Truesdail, Firm Foundation's ‘Project Manager.' Following his departure from Firm Foundation at the end of May 2003, several other names are listed on various lists of checks written, but none are traceable because there were no supporting details. Wayne Blow stated that the current records are with Nancy Carter of New Life Church in Canton, but the response to our phone inquiry was that Nancy Carter, hired by Firm Foundation, was not working out of the church office. Her new contact phone number was Wayne Blow's office number, who had stopped returning phone calls.
The above management problems make it impossible to follow the money trail. However, using the limited notes that were available, the following is evident:
Wayne Blow, as Executive Director, was paid a salary averaging over $500 net weekly for all of 2003. < B3-10,11> (No records were provided for 2004.) $1,600 was also drawn on 12/27/02 for ‘personnel,' with no explanation.
· There is no job description available to delineate his responsibilities.
· No time records or any other reports were made available to show what he did for the salary he was paid.
· He did NOT provide documents or measurable results for the project plan he outlined in his contractual agreements for the grant funds.
· Other payments beside salary, amounting to $4,894, were made payable directly to Wayne, with no detail. < B3-13> These may have been reimbursements, but no receipts were provided as confirmation. Transaction notes on many of these checks also code them to account categories which were not approved in the original budget.
George Truesdail, Project Manager, was paid weekly through June 3, 2003.< B3-10>
· There is no job description available to delineate his responsibilities, nor time records to indicate when he worked or what he did. However, the few financial notes that were submitted to NTRPDC were signed by him, and provide some record of finances (including corrections to errors he noted, but still without supporting documents.)
David Cortland, hired in February 2003 as Site Manager, was paid an average of $600 net weekly by Firm Foundation through 2003. < B3-10,11> (No records were made available for 2004.) In addition to his salary, he was also paid bi-weekly by the Bradford County Commissioners for transporting the inmate/trainees via a County owned van.< B3-10,11,12>
· There are no time records available to indicate the dates, hours, or jobsites where he worked. (Note: while his salary was based on a 40 hour week, the inmate/trainees were paid by Bradford County Action for only 47 hours every two weeks. < B3-14> David Cortland was also paid his regular salary during a period of time there were no Bradford County payments for use of the van, raising the question of whether jobsite training was occurring at that time.)
· His job description < B1-39> clearly indicated his responsibility to keep specific written reports, which he stated he did not do.
· "In no case is dual compensation allowable." (Budget Categories, PCCD Applicant's Manual, < B2-88>)
Patricia Cortland, wife of David Cortland, job title unknown, was paid a net $339 weekly beginning in October 2003. < B3-11> (No records were made available for 2004.)
· There is no job description, nor time records available to indicate what she did, or when she worked.
· Her husband, who is the Site Manager for Firm Foundation, indicated to BCAD that the grant provided funds for a Project Manager, so she was hired to fill that position after George Truesdail left. Mr. Cortland further indicated that she did not fulfill the responsibilities of Project Manager because she was not authorized to do so. He stated that she acted as an assistant to Wayne Blow.
Wayne Beeman, Life Skills Specialist, was paid from June through December of 2003. < B3-10,11> (No records were made available for 2004.)
· There is no job description, nor time records available to indicate what he did, or when he worked. Wayne Blow stated in an interview with BCAD that Mr. Beeman was teaching the Life Skills classes.
· Wayne Beeman was paid all of the $4,000 funds budgeted for a Life Skills Specialist, but no records were provided to indicate Wayne Beeman's qualifications, or what classes, if any, were actually provided, along with their dates, and attendance.
New Life Church received a $3,000 fee for acting as "Fiscal Agent" on November 17, 2003. < B3-8>
· There is no supporting documentation to explain this expenditure, and records requested and promised by Wayne Blow have not been produced. The funds may be for the bookkeeping done by NLC, however, NLC did not begin the bookkeeping until late October 2003. Bookkeeping records prior to that, from December 2002 thru October 14, 2003, were produced by New Life Ministries.
At least $4,772 was spent on "Construction Supplies," < B3-7> which is in clear violation of allowable use of DCSI funds, the federal funding source for this PCCD grant.
· "Use of DCSI funds for construction projects is prohibited except for construction of penal or correctional institutions." (Budget Categories, Category G, PCCD Applicant's Manual, < B2-92>)
· Without the supporting documents and receipts, it is impossible to determine if other purchases are for construction materials as well.
In addition to the above fiduciary issues, there are a number of questions which cannot be resolved without the supporting documentation.
· The ‘close out' report from George Truesdail on 6/26/03 for the NTRPDC grant showed a balance of $5,257.72 remaining from NTRPDC funds.< B1-65> Yet the PCCD-201 1st quarter report, overlapping the same time period and ending just 4 days later, reported $50,257 of PCCD grant money spent by 6/30/03.< B2-38> This appears to be reporting the same expenses against both grants. (Unless other documentation is provided to explain how over $50,000 could have been spent in 4 days?)
· One of the requirements of the grant was to secure matching funds. (Matching Contributions, < B2-85>) There is nothing in the transaction lists to show income from any other sources. Were there any? (Rome Weslyan Church contributed $2,000 according to a church member. If $2,000 was donated, this does not appear in Firm Foundation's records for 2003. Were there NO contributions in 2003? We could not get records for 2004.)
· Actual expenditures need to be compared to allowable expenditures. The following is only a partial list of concerns:
- Training materials were purchased from Prison Ministries.< B1-63> When and how were they used?
- Are legal fees on 11/26/03 for Dept of State an allowable grant cost?< B3-8> (Is this FF's 501c3 registration? That would NOT be an allowable expense.)
- ‘Travel' expenditures need documentation; in particular, $1,500.00 payable to Wayne Blow for "travel" on 10/22/03. < B3-8>
- The van driver (David Cortland, also the Site Manager) was paid hourly by Bradford County Commissioners when he drove the inmate/trainees to jobsites. However, based on the County records, there were weeks when he did not transport inmate/trainees. Nevertheless, his 40 hours pay per week as Site Manager continued from Firm Foundation. Who was he training during these times?
· $500 was paid on 7/28/03 to "Phil Koos" for "Ministry Investment: Training."< B3-3> Who is Phil Koos, where are his credentials, who did he train, and what was the training for?
· Firm Foundation paid $200 to "Bruce Stayments" on 11/21/03, for "training." Bradford County Commissioners office also paid "Bruce Stayments" $1,663.93 on 9/2/03 for travel and meal reimbursement. Who is Bruce Stayments, where are his credentials, who did he train, and what was the training for?
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