Numerous Findings Issued in Village of Willshire

Thursday, November 12, 2020


For Immediate Release:                                                      

November 12, 2020                                                               


Numerous Findings Issued in Village of Willshire 


Columbus – Auditor of State Keith Faber’s Office released the 2017-2018 financial audit of the Village of Willshire in Van Wert County, Ohio. Among other findings, the audit included a $791 finding for recovery.


Between October 2017 and June 2018, the Village paid interest charges and late fees in the amount of $791, due to late filing of State Income Tax and Ohio Public Employees Retirement System withholdings. The Village did not remit the first and second quarter state income tax withholding payments in a timely manner and under remitted withholdings by $555, for 2018. As a result, the Village was assessed a $700 late fee and $49 in interest in the fourth quarter.


Also during 2018 and 2017, 8 out of 24 Ohio Public Employees Retirement System monthly withholdings were not timely remitted resulting in $40 in late fees and $2 in interest assessed. Additionally, the Village over remitted $1,007 in 2017 but under remitted $1,841 in 2018.


Late fees and interest for failing to properly pay state income taxes and retirement withholdings are not considered a proper public purpose.


A finding for recovery was issued against Karen Hunziker and her bonding company, Ohio Plan Risk Management, Inc., jointly and severally liable, in the amount of $791 and in favor of the Village of Willshire’s General fund.


Additional findings in the report include:

Noncompliance – Approval of Pay Rates

Noncompliance and Material Weakness – Budgetary Noncompliance

Noncompliance and Material Weakness – Accuracy of Financial Reporting

Noncompliance – Utility Rates Charged

Noncompliance – Meetings of Council

Material Weakness – Bank Reconciliations


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 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.