Page 10 - The Edge - Summer 2021

ETHICS

BY FRANCIE WOLFE-BAUMANN
Are You Helping to Set the Tone at the Top?

Francie Wolfe-Baumann

Let’s define the tone. It’s a topic that impacts As I continue to prepare for our fiscal year
many of us, but is usually only talked about in 2021 preliminary audit, it gives me pause for
“safe” circles or using indirect language. It’s reflection. I have been at Dysart Unified School
something that challenges us in our work, but District for over 13 years. We are not perfect, but
also forces us to look at the core of who we are we try – and we strive to get better every year.
as a person. It was said in at least three sessions We are transparent with our Governing Board
at the AASBO Winter Conference; “TONE AT on our audit findings and publicly present them
THE TOP.” What does this really mean? every year. However, we also present what new
processes or training we implemented to address
The Association of Certified Fraud Examiners those audit findings or areas of opportunity. It’s
gives this definition: “Tone at the top refers not comfortable, but we continue to do it. Within
to the ethical atmosphere that is created in the the past few years, our external auditors started
workplace by the organization's leadership. accompanying us for the presentation. This gives
Whatever tone management sets will have a additional validation to our annual external audit.
trickle-down effect on employees.” It’s the start of us helping to define that “tone at
the top.”
“We are not perfect, but we try –
and we strive to get better every

year.”

The tone at the top sets the standard – and there
are some key questions to consider. How do you
set the standard? How do you enhance or fine-
tune that tone? How much of your time is spent
educating anyone at your district on the laws we
need to follow? Not just guidance on how to do
something, but the why behind it?

This is in every business aspect of a district –
finance, information technology, transportation,
food services, purchasing, student attendance,
etc. No area is more important than any other and
everyone is impacted. Just look at the Uniform
System of Financial Records Compliance
Questionnaire and ALL of the questions.

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10 THE EDGE SUMMER 2021