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SUMMARY
In May 2004, the Santa Cruz County Finance Department requested that the
Office of the Auditor General investigate allegations of potential misuse of
public monies by Ms. Hortencia Rodriguez, former Santa Cruz County School
Superintendent’s Office Accounting Specialist. Our Office conducted an
investigation and submitted our report to the Santa Cruz County Attorney. During
our investigation, we determined that Mr. Robert Canchola, Santa Cruz County
School Superintendent, may have also misused public money. Consequently,
we submitted an additional report to the Arizona Attorney General’s Office. Both
individuals have been separately charged with felony offenses. (See Conclusion
on page 15.)
Our investigation revealed that from July 1998 through November 2003, Mr.
Canchola may have embezzled at least $16,549. In addition, Mr. Canchola may have
violated conflict-of-interest laws by failing to file disclosure statements and
participating in numerous payments to family-owned businesses totaling $10,175.
Finally, Mr. Canchola authorized or allowed numerous improper payments totaling
$21,254 that may not have been criminally charged due to the nature of certain
records. Our investigation also revealed that from September 1998 through April
2004, Ms. Rodriguez may have embezzled at least $8,500.
Ms. Rodriguez and Mr. Canchola were able to independently embezzle public
monies undetected for nearly 6 years because of poor internal controls within
the Santa Cruz County School Superintendent’s Office. Specifically, checks were
issued without being independently approved or reconciled to supporting
documents or financial records.
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