- Audio Recording
- Audit Release Advisory
- Events and Training
- Financial Audits
- Findings for Recovery
- Fiscal Caution, Watch, and Emergency
- Performance Audits
- Policy and Legislation
- Public Integrity
- Public Records
- Unauditable Declaration
Findings Issued in Audit of Brown County
Columbus – Various accounting errors led to nearly $72,000 in findings for recovery issued in the 2012 audit of Brown County released today by Auditor of State Dave Yost. All but $4,539 of the findings have been repaid to date, and a repayment plan for the remaining amount is underway.
The Brown County Library tax levy requires proceeds to be distributed to the Brown County Public Library and Union Township Public Library at rates of 72 percent and 28 percent respectively. During 2012, monies were incorrectly allocated to the two libraries. It was found that the Union Township Public Library was overpaid by $27,627, and thus the Brown County Public Library was underpaid by that amount. A finding for recovery was issued against the Union County Public Library, and on October 2, 2013, the Brown County Public Library received the funds.
In addition, the county incorrectly distributed senior services levy monies from the Second Half 2009 Real Estate and Manufactured Home Rollback and the 2012 Manufactured Homestead and Rollback into the general fund instead of to the correct senior services agencies. Funds were also owed to the Brown County and Union Township Public Libraries. Findings for recovery were issued against the Brown County General Fund, and on October 18, 2013, the following funds were repaid:
- $15,064 to Brown County Senior Services
- %15,064 to ABCAP
- $7,531 to Northern Brown County Senior Services
- $841 to the Brown County Public Library
- $273 to the Union Township Public Library
The Ohio Revised Code (ORC) establishes the salary amount for county and municipal clerks of court. During 2012, three individuals served as clerks of court. A review of salaries found that two of the clerks of court were each overpaid by $154 due to salary calculation errors made by the county auditor. Findings for recovery were issued, and both individuals have already repaid these amounts to the county.
The ORC also sets the salary amounts for county common pleas and probate judges based on county population. A review of county judicial salaries found additional salary calculation errors made by the county auditor. Two county justices were each overpaid by $329. Findings for recovery were issued, and both justices have repaid these amounts to the county.
Much like other county positions, the ORC sets the salary for full-time municipal court judges at $61,750 per year. In addition, the ORC states that the administrative judge of a municipal court shall receive an additional $1,500 in compensation per year. Prior to 2012, the county auditor was incorrectly advised to pay a county municipal judge an additional $2,093.40 per year, causing the judge to be overpaid by $4,539.37. A finding for recovery was issued in this amount, and the judge has already arranged a repayment plan with Brown County set to begin in January 2014.
A full copy of this audit may be accessed online.
The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,800 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.