COVINGTON, Ind. — Nate Evans, former superintendent of the Covington School District, owes the district almost $36,000, according to a State Board of Accounts examination that became public last week.

“We expect to file charges within the next day or two,” Mark McGrady, assistant prosecuting attorney for Fountain County, said Monday.

McGrady said part of the missing money was in the building corporation, in addition to regular school funds.

“I got that verification (Monday),” he said.

Evans sent a letter to the school board on Feb. 6 submitting his resignation, which was effective immediately. The board accepted the resignation on Feb. 9.

A current address for Evans was not available.

“On the afternoon of Feb. 9, 2009, representatives of the school corporation met with a representative of the Indiana State Board of Accounts,” interim Superintendent Dennis Cahill said in a release last week. “At that meeting the school corporation made the SBA aware of alleged accounting and finance issues which the SBA needed to address. Since that time, the SBA has issued its standard and normal audit procedures in dealing with the issues raised.”

Philip W. Astell, field examiner with the State Board of Accounts, listed five areas in his audit where Evans owes the district.

-- Mileage reimbursement: He said Evans did not properly file mileage claims.

“Mileage claims were incomplete and reviews of miles submitted for reimbursement were consistently more than the actual miles,” Astell said. “Additionally claims were filed and reimbursement received for mileage to meetings that did not occur or that Mr. Evans did not attend.”

The state is requesting Evans reimburse the district $883.97 for overcharge of miles claimed and $2,692.49 for claims filed for meetings not attended for a total of $3,576.46.

-- Personal property use: Evans used a school district owned Ford van for personal use and it was involved in a traffic accident. He submitted the cost of repairs to the school district’s insurance agent, which issued reimbursement as a school related accident.

Astell said Evans should reimburse the district $653.95.

-- Public funds for private use: Evans charged items to the district at Cardinal Office Supplies, Sam’s Club, Lowe’s and Menards, although the district did not receive the products or services on many occasions.

“These items included gift cards, $4,163.42; Sam’s Club memberships, $965; various tools, equipment and televisions, $8,032.02; household items, $999.98; building materials, $7,466.60; and landscaping items for Nate Evans’ personal property, $1,285.81,” Astell said. “We requested that Evans repay $22,912.81 for these items.”

-- Penalties, interests and other charges: Payments to Sam’s Club, in some case, were paid late, incurring interest and late payment penalties totaling $1,839.13.

-- Building corporation loan: When a loan to the building corporation was not paid back on timer it incurrent interest totaling $4,286.35 and an additional $2,638.84 was paid to a law firm for fees associated with the building corporation’s lease anticipation warrant for a total of $6,925.19.

School board members are not making comments because of possible action by the county prosecutor’s office.

“They are going to take a closer look at the final draft,” said Stu Weleiver, school board attorney. The school board could consider a civil suit.