$164,442 Improperly Added to Grambling Student Accounts; $12,682 in Meals Given to Employees

Investigative auditors examining Grambling State University’s internal financial operations found that three former University cashiers improperly added a total of $164,442 to the GFlex accounts of 35 students, including the accounts of two of the former cashiers, the Legislative Auditor said in a report released today. Such a use of public money for personal benefit may violate both state and federal laws, the state auditor said.

Each student who enrolls at Grambling receives a Tiger1 Card, which serves as the student’s ID card and provides the student with access to three different accounts – a meal plan account, a GFlex account for discretionary spending money, and a bookstore account for textbooks.

The LLA conducted its investigation after being notified of discrepancies found during an internal audit by Grambling authorities.

Auditors also found that the Blackboard software used for the Tiger1 Card accounts and Grambling’s Banner accounting system were not reconciled for more than five years. Each student’s Banner and Blackboard account balances should reconcile; however, auditors found 76 accounts where students appeared to have spent at least $500 more with their Tiger1 Cards than they had available in the Banner system.

In addition, auditors said, two former University cashiers and a former student worker used cashier numbers and PINs assigned to other employees to post transactions to student accounts.

Auditors found as well that the University used public money to advance funds to students who receive student financial aid up to 88 days before monies were received from the federal government and other sources. This could result in the use of financial aid for non-academic purposes and may violate the state Constitution.

Auditors also noted that the University’s food service company provided at least $12,682 in free meals to certain employees from August 29, 2016, through May 5, 2017, which may violate state law. In addition, Grambling authorities used public funds to reimburse a student whose money was stolen, but did not pursue restitution, which may violate the state’s Constitution.