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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

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Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS

An Institutional Response to Fraud, Scandal, and Embarrassment – The

Dallas Independent School District Procurement Card Case

Author(s): Gordon Heslop, Linda A. Kapp

Citation: Gordon Heslop, Linda A. Kapp, (2010) "An Institutional Response to Fraud, Scandal, and Embarrassment – The Dallas Independent School District Procurement Card Case," Journal of Leadership, Accountability and Ethics, Vol. 8, Iss. 2, pp. 11 - 16

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Procurement cards (Pcards) can be a valuable tool in reducing accounts payable transactions; however,

if used inappropriately or not monitored properly they can lead to fraud and abuse. At the Dallas

Independent School District (DISD), employees used Pcards to make millions of dollars of purchases

which violated district purchasing policy and state procurement laws. In response to findings of fraud

and abuse, the Pcard system was terminated and a new department, the Office of Professional

Responsibility (OPR), was created. The OPR was charged with the responsibility to prevent and detect

fraud, waste, abuse and to increase accountability in the DISD.