Columbus – More than $13,000 in student fees is missing from the Warrensville Heights City School District (Cuyahoga County), according to an audit released today by Auditor of State Dave Yost.
“Good audit work uncovered irregularities in deposits, helping us discover that the schools were shortchanged,” Auditor Yost said. “Our schools need safeguards to assure both students and parents that their fees pay for the services they expect, and our auditors have made some suggestions to help make that happen.”
A finding for recovery of $13,657 was issued against former high school secretary Tabatha Martemus. The amount included $12,412 missing from collections for extracurricular activities (senior dues, yearbook, prom and graduation) and $365 in expired money orders collected but never deposited. An additional $880 was also discovered to be missing from similar accounts at Westwood Elementary School, where Martemus also worked during part of the time covered by the audit. A finding for recovery also was issued against former high school principal Larry Ellis as the responsible supervisor.
In the audit report, the district notes that it has referred the matter to local authorities and the secretary and principal no longer work at the district.
Among other items and recommendations, auditors suggested that the school establish an audit committee to represent the district and improve its controls and supervision.
The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,600 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.