Audit to examine credit card spending in District 214 after former employee charged with misuse

Northwest Suburban High School District 214 has ordered an audit of its purchasing card spending practices after a former school building and grounds supervisor was charged with misusing the card he was assigned.

The eight-week review by the Oak Brook office of accounting firm Baker Tilly will assess internal controls and approval hierarchies, review cardholder usage and documentation practices, and identify potential gaps or inefficiencies, said Justin Attaway, the district’s associate superintendent of business services.

Auditors will examine all transactions on the district-issued cards — commonly referred to as P-cards — for the period of July 1, 2024, to June 30, 2025.

There are currently 91 cards assigned to various departments and individuals across the school district, including building and grounds supervisors, administrators, and sponsors of student activities.

Officials initiated the review after Jorge V. Villagomez, 42, the former Prospect High School building and grounds supervisor, was charged Oct. 3 with theft of government property on allegations of using a district credit card to make more than $37,000 worth of purchases at Home Depot.

The Arlington Heights-based school district filed a report with police in August after an initial internal audit of expenditures noted repeated unauthorized purchases at various Home Depot stores throughout the Chicago area starting in January.

The purchases were primarily of power tools, in increments of $250 to more than $2,000, police said.

Baker Tilly’s investigation is expected to include on-site visits to interview employees and examine documents; a data analysis to identify spending by individual department, employee and category (such as food, equipment and travel); and evaluation of how transactions are reviewed and reconciled monthly, according to the engagement letter.

“Their work will help strengthen safeguards and ensure our processes remain aligned with best practices,” said Pat Mogge, the district’s director of community engagement and outreach.

The accounting firm already conducts routine audit work for the district, but the latest assessment — at a price of $45,000 — expands the scope to a targeted review of purchasing and oversight practices, Mogge said.

He said the district regularly reviews card permissions and limits “to ensure alignment with policy, purchasing needs and accountability expectations.” Credit limits vary depending on the purpose of the card, from $2,500 to $25,000.

District employees are required to sign a P-card user agreement, Mogge added.

The auditor will present a report of its findings with a recommended action plan in early 2026.