Ohio Auditor of State Dave Yost - Press Releases

$333,000 in Potential Savings Found for Cloverleaf Local Schools

Thu, 16 May 2013 12:00:00 -0400

Columbus – Bringing benefits more in line with similar districts could save the Cloverleaf Local School District (Medina County) $330,000, according to a performance audit released today by Auditor of State Dave Yost.

“When you’re in the red, some difficult decisions need to be made,” Auditor Yost said. “Performance audits provide valuable insight to school districts in fiscal distress as they work to balance their books.”

Cloverleaf Local Schools could save approximately $97,000 annually by reducing the maximum sick leave payout. Employees currently receive payment for a maximum 90 days at retirement, which is significantly higher than the 30 days required by Ohio law. An additional $72,600 could be saved each year by increasing classified employee contributions to their health care premiums to 15 percent – up from 12 percent currently. By requiring the use of direct deposit and eliminating paper pay stubs, the district could save $4,800 annually.

The performance audit recognizes the Cloverleaf Local School District’s efforts to save money through a shared service agreement with the Medina City School District. The district was also commended for its effective energy conservation practices and its partnership with the Cloverleaf Rec Center to keep costs low.

The Auditor of State’s Ohio Performance Team conducts performance audits by request and in cases of fiscal distress of local governments, including Ohio public school districts. The performance audit of the district was requested by the Ohio Department of Education to help address projected deficits. The Cloverleaf Local School District was placed in fiscal emergency by the Auditor of State on January 24, 2012.

A full copy of this performance audit may be accessed 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 5,700 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.

Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Announces Auditor of State Award Recipients

Thu, 16 May 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost is pleased to announce that the following entity received the Auditor of State Award for their clean audit report:

Memorial Hospital of Union County and Affiliates (Union County)

The Auditor of State Award is presented to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
o Ethics referrals
o Questioned costs less than $10,000
o Lack of timely report submission
o Reconciliation
o Failure to obtain a timely Single Audit
o Findings for recovery less than $100
o Public meetings or public records

A full copy of these audits may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Audit Releases for Tuesday, May 16

Wed, 15 May 2013 12:00:00 -0400

Auditor of State Dave Yost’s office is responsible for auditing all public entities in Ohio. His mission is to protect Ohioans’ tax dollars while aggressively fighting fraud, waste and misuse of public money.

Audit reports are released semi-weekly. The following audits will be released Thursday, May 16, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Ashland:	Village of Polk
Belmont:	Barnesville Hutton Memorial Library
Crawford:	Galion Public Library
Cuyahoga:	Village of Newburgh Heights
Delaware:	Delaware-Morrow Mental Health and Recovery Services Board
Franklin:	Crittenton Community School
Greene:	Xenia Community School District
Harrison:	Village of Deersville
Holmes:	Washington Township
Lawrence:	Briggs Lawrence County Public Library
Lucas:	Ohio School Plan
Medina:	Cloverleaf Local School District (Performance Audit)
Monroe:	Ohio Township
Morgan:	Morgan Family and Children First Council
Muskingum:	Madison Township
Pickaway:	Berger Health System
Stark:	Garfield Academy
Union:	Memorial Hospital of Union County and Affiliates
Vinton:	Village of Zaleski
Wayne:	Wayne County Republican Party
Williams:	Village of Montpelier
Wood:	Wood County Agricultural Society

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The Auditor of State is one of five independently elected statewide offices under the Ohio Constitution. Auditor Yost’s office is responsible for auditing over 5,700 state and local government agencies. Staff also works in partnership with state and local governments to deal effectively with financial, accounting and budgetary issues.

Contact
Public Affairs
(614) 644-1111

Village of Zoar Saves 69 percent of Audit Costs

Tue, 14 May 2013 12:00:00 -0400

Columbus –The Village of Zoar (Tuscarawas County) saved 69 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Small governments with limited financial activity can sometimes benefit from streamlined audits,” Yost said. “Basic audits provide savings while still holding local governments accountable for taxpayer dollars.”

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior audit cost of $1,600—a savings of 69 percent.

The option for a basic audit, an on-site limited review, was introduced by Auditor Yost in September 2012. The following public offices could be eligible: villages, townships, libraries, parks and recreation districts, water and sewer districts, county boards of health, conservancy districts, solid waste districts, regional planning commissions, fire and ambulance districts, cemeteries, agricultural societies and Family & Children First councils, and others case by case.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Tuscarawas County Regional Planning Commission Saves 53 percent of Audit Costs

Tue, 14 May 2013 12:00:00 -0400

Columbus –The Tuscarawas County Regional Planning Commission (Tuscarawas County) saved 53 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability while allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said. “Small governments may have a good opportunity to save public money.”

The commission qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior 2009-2010 audit cost of $1,050—a savings of 53 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

York Township Water Authority Saves 90 percent of Audit Costs

Tue, 14 May 2013 12:00:00 -0400

Columbus –The York Township Water Authority (Belmont County) saved 90 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

The water authority qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $574, compared to the prior audit cost of $5,650 —a savings of 90 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Midland Released from Fiscal Emergency

Tue, 14 May 2013 12:00:00 -0400

Columbus -- Auditor of State Dave Yost today released the Village of Midland (Clinton County) from fiscal emergency, a status it has held since 2006.

The Village of Midland was placed in fiscal emergency on November 30, 2006 due to deficit fund balances in two funds.

To eliminate its fiscal emergency status, the Village of Midland passed a five year, 3-mill operating levy in 2012 to generate an additional $7,000 in annual revenue. The village also partnered with Jefferson Township to exchange use of the village hall for snow removal in the village, as well as the partial cost of utilities. This agreement provided annual savings of approximately $4,000.

To be released from fiscal emergency, the Village of Midland met the following criteria:

Adopted and implemented an effective financial accounting and reporting system;
Corrected or eliminated all of the fiscal emergency conditions and no new conditions have occurred, and it appears that, based on its five-year forecast, the Village of Midland will remain out of fiscal emergency during the forecast period;
Met the major objectives of the financial recovery plan; and
Prepared a five-year forecast in accordance with standards issued by the Auditor of State, and the opinion expressed by the Auditor of State is “nonadverse.”

A full copy of this fiscal emergency termination may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Brookfield Local Schools Placed in Fiscal Emergency

Tue, 14 May 2013 12:00:00 -0400

Columbus – The inability of the Brookfield Local Schools (Trumbull County) to develop an acceptable financial recovery plan prompted Auditor of State Dave Yost today to place the district in a state of fiscal emergency.

“The Brookfield Local Schools have some hard work ahead and difficult choices to make,” Auditor Yost said. “My office is ready to work with school officials and the commission to bring financial stability back to this struggling district.”

On December 22, 2005, the Ohio Department of Education declared the district in fiscal caution due to anticipated deficits for the 2006 and 2007 fiscal years. The district’s failure to present an acceptable plan to eliminate the anticipated deficits prompted the Auditor of State’s office to place the district in fiscal watch on March 2, 2006. The Brookfield Local School District Board of Education passed a resolution on February 21, 2013 that stated the district was unable to adopt a recovery plan to eliminate the projected current year deficit.

A Financial Planning and Supervision Committee will now be created to assume all or part of the powers of the board of education. Three members of this commission must be appointed within 15 days of this declaration of fiscal emergency. A financial plan must be developed by the commission within 120 days of the first meeting of the commission to address the district’s financial crisis.

A full copy of this fiscal emergency declaration may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Patterson Placed in Fiscal Emergency

Tue, 14 May 2013 12:00:00 -0400

Columbus – Deficit fund balances, past due accounts payables and treasury deficits prompted Auditor of State Dave Yost today to place the Village of Patterson (Hardin County) in a state of fiscal emergency.

“It’s never easy to face these types of challenges head-on,” Auditor Yost said. “As Patterson begins to make the tough choices to bring back its financial stability, my office is prepared to offer our assistance wherever we can.”

Patterson Mayor Jason Kearns requested that a fiscal analysis be performed by the Auditor of State’s office to determine if the village’s condition justified the declaration of fiscal watch or emergency. The Auditor of State’s Local Government Services section conducted the analysis, and as of December 31, 2012 and January 31, 2013, the Village of Patterson was in a state of fiscal emergency due to the existence of two of the six conditions required.

As of December 31, 2012, the village’s general fund had accounts payable at least 30 days past-due in the amount of $1,936. The village’s general fund had accounts payable at least 60 days past-due in the amount of $1,954 as of January 31, 2013. The general fund also had deficit fund balances of $3,484 and $3,921. The village’s treasury deficit exceeded one-sixth of the treasury receipts by $201 and $1,036 as of the two dates.

For villages and townships with a population of less than 1,000 who are placed in fiscal emergency, the Auditor of State serves as the Financial Supervisor and has all the powers and responsibilities of a Financial Planning and Supervision Commission. At the 2010 census, the Village of Patterson’s population was 139. The Auditor of State’s office will help in developing a financial recovery plan for the village, and once a plan is approved, see that it is carried out. The office also provides technical assistance to the village, reviews the village’s existing system of accounting and reporting, and issues a report identifying needed improvements.

A full copy of this fiscal emergency declaration may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Morral Placed in Fiscal Emergency

Tue, 14 May 2013 12:00:00 -0400

Columbus – Substantial deficit fund balances at the Village of Morral (Marion County) prompted Auditor of State Dave Yost today to place the village in a state of fiscal emergency.

“The task of eliminating deficits will require some difficult decisions,” Auditor Yost said. “My office will be on hand to help develop a plan that will bring fiscal health back to the Village of Morral.”

Morral Mayor Greg Stephens requested that a fiscal analysis be performed by the Auditor of State’s office to determine if the village’s condition justified the declaration of fiscal watch or emergency. The Auditor of State’s Local Government Services section conducted the analysis, and as of December 31, 2012 and January 31, 2013, the Village of Morral was in a state of fiscal emergency due to the existence of one of the six conditions required. The fiscal analysis determined that there were deficit fund balances that totaled $7,120 at December 31, 2012 and $8,370 at January 31, 2013.

For villages and townships with a population of less than 1,000 who are placed in fiscal emergency, the Auditor of State serves as the Financial Supervisor and has all the powers and responsibilities of a Financial Planning and Supervision Commission. At the 2010 census, the Village of Morral’s population was 339. The Auditor of State’s office will help in developing a financial recovery plan for the village, and once a plan is approved, see that it is carried out. The office also provides technical assistance to the village, reviews the village’s existing system of accounting and reporting, and issues a report identifying needed improvements.

A full copy of this fiscal emergency declaration may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Glenford Fiscal Officer Overpaid Herself by $7,570

Tue, 14 May 2013 12:00:00 -0400

Columbus – Signing her own paychecks and paying herself too much money led to $7,570 in findings against the former fiscal officer of the Village of Glenford (Perry County) in an audit released today by Auditor of State Dave Yost.

“It’s just bad practice to have any one person be solely responsible for their own pay,” Yost said. “Taxpayers deserve governments that have good control over their accounts, and that means you don’t get to sign your own checks.”

Authorized salary for the part-time position was $3,000 annually, but former fiscal officer Pat Ayers overpaid herself $500 in 2009, $1,500 in 2010, $4,445 in 2011 and $1,125 in 2012. She has since repaid $3,000 of the balance owed.

Other citations in the audit included failure to document bank reconciliations, disagreement between the approved budget and appropriations, and failure to have a village official in addition to the fiscal officer sign checks.

The audit has been referred to the county prosecutor.

A full copy of the audit may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Announces Auditor of State Award Recipients

Tue, 14 May 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost is pleased to announce that the following entities received the Auditor of State Award for their clean audit reports:

Falcon Academy of Creative Arts (Portage County)
Mahoning Unlimited Classroom (Mahoning County)

The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
o Ethics referrals
o Questioned costs less than $10,000
o Lack of timely report submission
o Reconciliation
o Failure to obtain a timely Single Audit
o Findings for recovery less than $100
o Public meetings or public records

A full copy of these audits may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Worthington Libraries Receives Auditor of State Award with Distinction

Mon, 13 May 2013 12:00:00 -0400

Columbus – A recent financial audit of the Worthington Libraries (Franklin County) by Auditor of State Dave Yost’s office has returned a clean audit report. The libraries’ excellent record keeping has earned it the Auditor of State Award with Distinction.

“Taxpayers expect accurate financial records from their local governments,” Auditor Yost said. “The Worthington Libraries’ dedication to accountability is evident, and I am proud to present this award.”

The Auditor of State Award with Distinction is presented to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Summit County Metro Regional Transit Authority Receives Auditor of State Award with Distinction

Mon, 13 May 2013 12:00:00 -0400

Columbus – A recent financial audit of Summit County Metro Regional Transit Authority by Auditor of State Dave Yost’s office has returned a clean audit report. The Transit Authority’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“Good finance is important to everything government does, and taxpayers expect this kind of accountability,” Auditor Yost said. “Sound budgetary decisions depend on clean and accurate books, and I am pleased to present this award to Summit County Metro Regional Transit Authority.”

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Kettering City School District Receives Auditor of State Award with Distinction

Mon, 13 May 2013 12:00:00 -0400

Columbus – A recent financial audit of the Kettering City School District (Montgomery County) by Auditor of State Dave Yost’s office has returned a clean audit report. The Kettering City School District record keeping has earned it the Auditor of State Award with Distinction.

“Clean financial books are vital to accountability in government,” Auditor Yost said. “The Kettering City School District is clearly committed to maintaining accurate records, and I am proud to present this award to the district.”

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Stow-Munroe Falls City School District Receives Auditor of State Award with Distinction

Mon, 13 May 2013 12:00:00 -0400

Columbus – A recent financial audit of the Stow-Munroe Falls City School District (Summit County) by Auditor of State Dave Yost’s office has returned a clean audit report. The Stow-Munroe Falls City School District’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“While a school district’s primary concern is its students, it must also remain accountable to its taxpayers,” Auditor Yost said. “Accurate record-keeping is clearly a priority for Stow-Munroe Falls City Schools, and I am proud to present this award to the district.”

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Lancaster City School District Receives Auditor of State Award with Distinction

Mon, 13 May 2013 12:00:00 -0400

Columbus – A recent financial audit of the Lancaster City School District (Fairfield County) by Auditor of State Dave Yost’s office has returned a clean audit report. The Lancaster City School District’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“While a school’s primary concern is its students, it must also remain accountable to taxpayers,” Auditor Yost said. “Accurate record-keeping is clearly a priority for the Lancaster City School District, and I am proud to present this award to the district.”

The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than $10,000
- Lack of timely report submission
- Reconciliation
- Failure to obtain a timely Single Audit
- Findings for recovery less than $100
- Public meetings or public records

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Audit Releases for Tuesday, May 14

Mon, 13 May 2013 12:00:00 -0400

Audit reports are released semi-weekly. The following audits will be released Tuesday, April 23, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Auglaize:	Auglaize County Agricultural Society
Belmont:	Richland Township York Township Water Authority
Brown:	Brown County Democratic Party Brown County Public Library
Carroll:	B&M Joint Ambulance District Center Township
Champaign:	Tri-County Regional Jail
Clark:	Greater Springfield Convention and Visitors Bureau
Clinton:	Village of Midland (Fiscal Emergency Termination)
Columbiana:	City of Columbiana
Coshocton:	Village of West Lafayette White Eyes Township
Darke:	Wabash Township
Defiance:	Community Improvement Corporation of Defiance County
Erie:	Erie Metroparks
Franklin:	A+ Arts Academy Life Skills Center of Columbus Southeast Ohio Department of Development Ohio Department of Developmental Disabilities Ohio Department of Health Ohio Department of Mental Health Ohio Department of Public Safety Ohio Secretary of State
Hamilton:	Hamilton County Republican Party Princeton City School District*
Hancock:	Portage Township
Hardin:	Village of McGuffey Village of Patterson (Fiscal Emergency Declaration)
Highland:	Highland County General Health District
Lawrence:	Lawrence Township
Licking:	Eden Township St. Albans Township
Mahoning:	Mahoning County Republican Party Mahoning Unlimited Classroom Southside Academy Youngstown Central Area Community Improvement Corporation
Marion:	Village of Morral (Fiscal Emergency Declaration)
Medina:	Hinckley Township
Montgomery:	Area 7 Workforce Butler Township-City of Vandalia Joint Economic Development District City of Kettering
Muskingum:	Hopewell Township
Noble:	Noble Township
Paulding:	Auglaize Township
Perry:	Village of Glenford*
Pike:	Southern Ohio Diversification Initiative
Portage:	Falcon Academy of Creative Arts
Richland:	Richland County Agricultural Society
Shelby:	Loramie Township
Stark:	Nimishillen Township Osnaburg Township
Trumbull:	Brookfield Local School District (Financial Forecast) Brookfield Local School District (Fiscal Emergency Declaration) Educational Development Cener of Trumbull County Inc.
Tuscarawas:	Tuscarawas County Regional Planning Commission Village of Zoar
Warren:	Mental Health Recovery Services of Warren and Clinton Counties
Washington:	Wesley Township
Williams:	Edon Union Cemetery District
Wyandot:	Wyandot County General Health District

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Village of Melrose Released from Fiscal Emergency

Thu, 09 May 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost today released the Village of Melrose (Paulding County) from fiscal emergency, a status it has held since 2008.

The Village of Melrose was placed in fiscal emergency on December 17, 2008 due to deficit fund balances in two funds and a treasury deficit.

To eliminate its fiscal emergency status, the Village of Melrose enacted a one percent income tax increase in 2010 to increase revenue by $18,000 annually, as well as a $5 permissive license tax to generate an additional $1,000 annually. The village also sold some of its equipment for $8,600. By turning off approximately half of its street lights, the village saves approximately $2,945 each year.

To be released from fiscal emergency, the Village of Melrose met the following criteria:

Adopted and implemented an effective financial accounting and reporting system;
Corrected or eliminated all of the fiscal emergency conditions and no new conditions have occurred, and it appears that, based on its five-year forecast, the Village of Melrose will remain out of fiscal emergency during the forecast period;
Met the major objectives of the financial recovery plan; and
Prepared a five-year forecast in accordance with standards issued by the Auditor of State, and the opinion expressed by the Auditor of State is “nonadverse.”

A full copy of this fiscal emergency termination may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Special Audit Confirms Payroll Tampering

Thu, 09 May 2013 12:00:00 -0400

Columbus – A human resources manager at the Columbiana County Engineer’s office tinkered with her husband’s timesheets to increase his pay by $5,200, according to a special audit released today by Auditor of State Dave Yost.

“In the case of this couple, the vow to take each other “for richer” shouldn’t make the taxpayers poorer,” Auditor Yost said. “The people of Columbiana County shelled out money for hours that were never worked, and they should be repaid immediately.”

In August 2012, Columbiana County Engineer Bert Dawson contacted the Auditor of State’s office requesting a review of a possible theft of funds by Human Resources Manager and Chief Financial Officer Christina Phillips. Phillips made false entries into the office’s payroll system to reflect a higher amount of hours worked by her husband, Jordan Phillips, a temporary, part-time employee. The special audit was initiated by the Auditor of State’s office on September 5, 2012 and reviewed records for the period of January 1, 2009 through August 17, 2012.

Mrs. Phillips was responsible for payroll reporting and was the payroll clerk for the engineer’s water and sewer department. In this capacity, she had access to her husband’s payroll information and had the ability to change time clock punches. System audit trail reports found 71 improper adjustments to Mr. Phillips’ timesheet records. Of those adjustments, there were 52 occasions where Mrs. Phillips entered a time in and time out for her husband without evidence that he actually worked the hours. Auditors also identified 19 instances where Mrs. Phillips modified her husband’s hours and those records did not match the actual time recorded by his time clock punches. These adjustments resulted in increases of 394.25 regular hours and five overtime hours that added $5,273 to Mr. Phillips’ compensation.

A finding for recovery in the amount of $5,273 was issued against Christina Phillips and Jordan Phillips. When confronted by the county engineer, Mrs. Phillips denied any wrongdoing, but offered restitution and later resigned from her position.

A full copy of this special audit, including specifics on the findings for recovery, may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111