Former Clerk-Treasurer Makes Unsupported Purchases, Deposits Village Money into Personal Bank Account

$38,815 in Findings for Recovery Issued

Thursday, October 20, 2011

Columbus -

Credit card charges to two golf courses and a department store are among the 40 unsupported expenditures by the Village of Utica’s former clerk-treasurer found in the 2008-2009 audit released today by Auditor of State Dave Yost.

“Just because you got elected doesn’t mean you can get taxpayers to pay your green fees,” Auditor Yost said.  “This is wrong and he doesn’t get a mulligan.”

Former village Clerk-Treasurer William Dunlap had sole custody of the village’s credit card.  During the period of January 1, 2006 to December 31, 2008, three cash advances were made on the village’s credit account totaling $15,848.  There was no support for these advances nor was the cash returned to the village.  Nine charges to the village’s credit card totaling $770 did not have supporting documentation to state the public purpose for the charges.  Of these charges, payments were made to the New Albany Links golf course, the Rattlesnake Ridge golf course, Elder-Beerman and The Sweeper Shop.  There were an additional 28 unsupported checks and miscellaneous expenditures that cleared the village’s bank account that total $20,006.  Dunlap was issued findings for recovery for all of the unsupported expenditures in the total amount of $36,624.

During the audit, a review of Dunlap’s personal bank account found two checks totaling $360 made out to the Village of Utica’s Income Tax Department were deposited into his account.  Findings for recovery in this amount were issued to Dunlap.

In January 2007, the village received a $3,418 check from a local bank for the remaining amount in an escrow account.  The check was endorsed by Dunlap, but only $1,587 was deposited into the village’s account.  The remaining $1,831 was converted to cash and not recorded in the village’s accounting system nor deposited in the village’s bank account.  Dunlap could not account for this missing money and was issued findings for recovery in the amount of $1,831.

The findings in this audit have been turned over to the Licking County Prosecutor.

The Village of Utica, located in Licking County, has a population of 2,132 (2010 census) and general fund revenues of $524,618 in FY 2009.

A full copy of this audit can be found online at www.auditor.state.oh.us