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SUMMARY
In May 2009, the Tempe Police Department requested that the Office of the Auditor General investigate allegations of financial misconduct by Janet Thor, former principal at two schools in Kyrene School District No. 28 (District). As a result of our investigation, we determined that Ms. Thor misused and embezzled public monies using a fraudulent scheme to conceal her misconduct. The Arizona Attorney General’s Office has taken criminal action against Ms. Thor, resulting in her indictment on felony charges.
Our investigation revealed that from July 2004 through March 2009, Janet Thor violated state laws related to misuse of public monies, theft, and fraudulent schemes and artifices while misusing at least $54,791 of public monies and embezzling at least $33,940. These monies were intended to benefit the students attending Ms. Thor’s schools. However, Ms. Thor used some of these monies for her own benefit, including paying personal debt, travel, and household expenses.
Ms. Thor perpetrated her scheme by diverting gifts, donations, and other payments from local businesses, parent support organizations, and community members into unauthorized bank accounts. Then, Ms. Thor wrote checks payable to herself, withdrew cash, and wrote checks for her personal expenses from the accounts. Additionally, Ms. Thor supplied fraudulent documentation to the District during its investigation.
Finally, district officials did not heed warning signs that should have exposed the misuse. In particular, officials did not look into early concerns about an unauthorized bank account and did not restrict Ms. Thor’s account access when they later initiated an investigation. In both cases, the District failed to recognize the significant risk of embezzlement or misuse of public monies that is associated with an unauthorized account. After Ms. Thor’s misconduct was discovered, the District began to identify actions to help prevent similar abuse in the future.
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