- Audio Recording
- Audit Release Advisory
- Events and Training
- Financial Audits
- Findings for Recovery
- Fiscal Caution, Watch, and Emergency
- Performance Audits
- Policy and Legislation
- Public Integrity
- Public Records
- Unauditable Declaration
Cincinnati Charter School Audit Identifies $1,331 Double Payment
Columbus – A charter school in Cincinnati issued a duplicate payment to an employee who reported the initial check lost; however both checks were cashed, according to an audit released today by Auditor of State Dave Yost.
King Academy issued a $1,331 check to Ronaldo Mesina in January 2015 to replace another check in the same amount that was allegedly lost in the mail. However, auditors determined all payroll checks for Mesina, including the duplicate, cleared the bank in fiscal year 2015, with the exception of an unrelated check that was voided and immediately reissued.
“I don’t know if this was accidental or intentional, but I do know it could have been avoided,” Auditor Yost said. “The academy’s fiscal personnel should have placed a hold or stop payment on the first check before issuing a second.”
Auditors issued a $1,331 finding for recovery against Mesina, who entered into a repayment plan with the academy on Jan. 18, 2017. According to the agreement, he will reimburse the full amount by June 30.
Academy Treasurer Michael Ashmore and Director Andrea Martinez are jointly and severally liable for the full amount in the event that Mesina does not make a full repayment.
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.