From the audit: The Mountainland Applied Technology College, a Utah College of Applied Technology Campus (the Campus) inappropriately expended $416.14 for the construction of a parade float for the Utah Republican Party. Utah Code 20A-11-1203(1), states that, “a public entity may not make expenditures from public funds for political purposes… .” Utah Code 20A-11-1202(8) defines political purposes as “an act done with the intent or in a way to influence or intend to influence, directly or indirectly, any person to refrain from voting or to vote for or against any candidate for public office… .” Because the parade float would be used by the Utah Republican Party to promote the interests of the Party, the expenditure appears to be made for a political purpose as defined by Utah Law.
After the initial $416.14 expenditure, the Campus President was advised by the Utah State Auditor’s Office and the Utah Attorney General’s Office through the Campus’ Vice President of Finance that the expenditure was against the law. In spite of this advice, the Campus President continued to look for a way to use Campus funds to pay an additional $694.87 towards the parade float, including falsifying documents to hide the true purpose of the expenditure.
You can read the whole audit at: http://www.heraldextra.com/pdfs/matcaudit.pdf