For Immediate Release:                                                      

November 9, 2021                                                                 

Lack of Record Keeping in Village of Rome Results in over Thirty Findings in Audit

Columbus – Auditor of State Keith Faber’s Office released the 2018-2020 Village of Rome (Adams County) financial audit. The audit included over 30 findings including multiple finding for recovery totaling $1,986 due to lack of documentation and payment of late fees.

Noncompliance/Finding for Recovery – Overpayment of Payroll Wages

Due to the lack of procedures in place to properly calculate wages and not having monitoring procedures in place for expenditures made, the Village incorrectly paid the fiscal officer in 2018. The Council approved pay rates in the minute records on January 28, 2018. The fiscal officer’s salary was set at $1,050 for the year. Carla Brown, Former Fiscal Officer, was paid $1,169 in 2018, resulting in an overpayment of $119.

A finding for recovery was issued against the Former Fiscal Officer, Carla Brown, in the amount of $119, in favor of the Village of Rome's General Fund.

Noncompliance/ Finding for Recovery – Not Proper Public Purpose

Due to insufficient policies and procedures, the Village incurred the following late fees and did not provide supporting documentation for the expenditures to determine whether they were for a proper public purpose:

• The Village paid late fees in the amount of $307 from January 1, 2018 through December 31, 2019 due to not paying invoices in a timely manner.
• The Village did not provide support to document proper public purpose for other expenditures totaling $600 from January 1, 2018 through December 31, 2019.

Prior Village Fiscal Officer Carla Brown received or collected the public money used to make the improper payments and is strictly liable for all public money received. A finding for recovery was issued against Carla Brown in the amount of $907 in favor of the Village of Rome funds with $716 allocated to the General Fund, $161 to the Sewer Project Fund, and $30 Sewer Fund.

Noncompliance/ Finding for Recovery – Not Proper Public Purchase

Due to insufficient policies and procedures, the Village did not provide supporting documentation for the following expenditures to determine whether these expenditures were for a proper public purpose:

• $960 from January 1, 2020 through December 31, 2020. Village Mayor Linda Wolfe, who was performing the duties of a village fiscal officer, received or collected the public money used to make the improper payments.

A finding for recovery was issued against Linda Wolfe in the amount of $960 in favor of the Village of Rome General Fund.

Additionally, the Village’s audit included the following findings of noncompliance and internal control deficiency:

• Noncompliance/ Internal Control Deficiency – Accounting Records/ Classified Financial Statements
• Noncompliance/ Internal Control Deficiency – Proper Encumbering
• Internal Control Deficiency – Management Oversight/ Segregation of Duties
• Internal Control Deficiency – Bank Reconciliations
• Noncompliance – State Withholdings
• Noncompliance – Federal Withholdings
• Internal Control Deficiency – Financial Reporting
• Internal Control Deficiency – Disbursement Controls
• Noncompliance/ Internal Control Deficiency – Report Filing
• Noncompliance – Investment Education
• Noncompliance – Ohio Pooled Collateral System Monitoring
• Internal Control Deficiency – Political Activities Policy
• Noncompliance – Bonds
• Noncompliance – Public Records Policy
• Noncompliance – Records Retention Schedule
• Noncompliance – Public Records Training
• Noncompliance – Records Commission
• Noncompliance – Estimated Resources
• Noncompliance – Appropriation Resolution
• Noncompliance – Appropriations Exceed Estimated Resources
• Noncompliance – Expenditures Exceed Appropriations
• Internal Control Deficiency – Bidding Compliance
• Internal Control Deficiency – Minute Records
• Noncompliance – Fiscal Integrity Act
• Noncompliance – Ohio Public Employees Retirement System Withholdings
• Noncompliance – W-2 Forms
• Internal Control Deficiency – Employee Master Files
• Internal Control Deficiency –Sewer Receipts
• Noncompliance – Timely Depositing
• Internal Control Deficiency – Supporting Documentation

A full copy of this report is available online.

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The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.