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Land Reutilization Corporation Audit Identifies $17,777 Double Payment
Columbus – The Cuyahoga County Land Reutilization Corporation paid the same invoice twice resulting in an overpayment of $17,777, according to an audit released today by Auditor of State Dave Yost.
“No one wants to pay the same bill twice,” Auditor Yost said. “But robust internal controls are crucial to catch errors like these before they occur.”
The corporation received an invoice for $17,777 dated February 13, 2013 from Great Lakes Contracting. The invoice was approved for payment on February 26 by the director of acquisition, disposition and development. A check was issued on March 4 and signed by the director of finance, at which time the check request form was stamped as “paid.”
Later that year, as the corporation had ongoing business with the vendor, a copy of the invoice not marked as “paid” was discovered, marked as “received” on December 17, 2013, and forwarded for payment.
The request for payment was approved on January 7, 2014, and the check was issued on January 10 and signed by the director of finance. As a result, the same $17,777 invoice was paid twice.
A finding for recovery in the amount of $17,777 was issued jointly and severally against Great Lakes Contracting, Director of Finance Michael DiMartino and Director of Acquisition, Disposition and Development Cheryl Stephens.
On September 8, 2015, the corporation executed a repayment agreement and promissory note with Great Lakes Contracting to repay the full amount.
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.