Findings Issued Against Former Brown County Deputy Clerk

Tuesday, July 30, 2013

Columbus – A former Brown County Deputy Clerk completed 86 checks for amounts in excess of those due to pay vehicle title fees and sales tax. A special audit of the Brown County Clerk of Courts – Title Division released today by Auditor of State Dave Yost outlined the nearly $6,000 in findings for recovery.

"These overpayments may be small, but they add up to a big problem," Auditor Yost said.  "Proper internal controls are needed to fix it."

Former Deputy Clerk Heather Tapp processed vehicle titles and completed blank checks for certain car dealers.  For one dealer, Tapp completed 86 checks with amounts higher than what was required. These checks, meant for payments of title fees and sales tax, included overpayments ranging from $4 to $366 and totaled $5,921.  A finding for recovery was issued against Tapp in this amount in favor of the Brown County Clerk of Courts.

On July 20, 2012, Tapp was terminated from her position with the Brown County Clerk of Courts – Title Division.  The findings in this audit have been forwarded to the Brown County Prosecutor.  Assistant Auditor of State Legal Counsel Robert Smith has been appointed special prosecutor in the case.

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.

Carrie Bartunek
Press Secretary