I am probably the only CFE (Certified Fraud Examiner) on this list so I
suppose I should say something. However, I think Robin Panza has said it
all. That any institution, museum or otherwise, should have the stupidity to
stumble into a situation like this, is absolutely mind-boggling,
This is why we have auditors. Where is THIS museum's? The auditor ALWAYS has
a right of access to the governing board, though he/she may report lower
down in the organization, and this right is exercised primarily to report
incidents of gross malfeasance on the part of management, of which this
appears to be one.
Harry
"De l'audace, et encore de l'audace, et toujours de l'audace!"
- Danton
Harry Needham, M.A., CFE, etc.
President
Harry Needham Consulting Services Inc.
Training & consulting services for heritage institutions - and others!
74 Abbeyhill Drive
Kanata, Ontario K2L 1H1
Canada
email: [log in to unmask]
(Voice) +1.613.831-1068
(Fax) +1.613.831-9412
----- Original Message -----
From: Panza, Robin <[log in to unmask]>
To: <[log in to unmask]>
Sent: Monday, November 27, 2000 5:12 PM
Subject: Re: Another ethics question
> Let's see, we have the following conflicts of interest:
>
> 1. a staff member is personally "profiting" from the museum collection
> 2. the staff member receiving the goods is the one determining their value
> (scientific, historical, applicability to museum's mission) to the museum
> 3. the staff member receiving the goods is the one declaring their
monetary
> value
>
> At the very least, the IRS will be very interested in how the museum
reports
> its finances (those specimens are a financial transaction for the museum)
> and also very interested in how the staff member reports his/her finances.
> Whether there are other legalities to consider will depend on the
structure
> and nature of the museum/corporation. It may or may not be able to sell
its
> specimens. Finally, donors to the museum may not like the use to which
the
> museum is putting their donation, and may also want to know how their tax
> write-off value compared to the value of the "payment" to the staff
member.
>
> No one in their right mind would want to be entangled in the legality and
> morality fights than can erupt from this situation. The museum's board
> needs to know this.
>
> just my 2 cents,
> Robin K Panza [log in to unmask]
> Collection Manager, Section of Birds ph: 412-622-3255
> Carnegie Museum of Natural History fax: 412-622-8837
> 4400 Forbes Ave.
> Pittsburgh PA 15213-4008 USA
>
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