More Findings for Recovery Issued Against Former Village of Macksburg Fiscal Officer

Tuesday, March 6, 2018

Columbus – A former fiscal officer previously convicted of theft in office after using the Village of Macksburg’s debit card to make personal expenditures and unsupported ATM withdrawals totaling $3,885, has been found to have made an additional $1,724 in illegal expenditures, according to an audit released today by Auditor of State Dave Yost.

Former Fiscal Officer Kimberlee Gardine was sentenced to 120 days in jail in December 2016 for the previous thefts, which occurred between 2013 and 2015. The new findings resulted from an audit of the Washington County village that covered financial transactions in 2015 and 2016.

 “We knew from her conviction in 2016 that her betrayal of the public trust was serious,”  Auditor Yost said. “The latest finding shows it was even worse than that.”

According to the newly released audit, Gardine used the village debit card to make 11 personal purchases including internet service charges, insurance premiums and gasoline. Gardine has reimbursed the village for the misspent funds.

The audit also uncovered multiple instances of noncompliance by the Village, including failure to maintain accurate records, failure to file mandatory financial reports and  improper posting of receipts and disbursements.

A full copy of this report is available online.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 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.

Beth Gianforcaro
Press Secretary