Missing Lunch Money at Hillsboro Elementary School

Tuesday, September 25, 2012

Columbus – Missing lunch money led to more than $6,500 in findings for recovery issued in an audit of the Hillsboro City School District (Highland County) released today by Auditor of State Dave Yost.

“Because of the actions of one, the Hillsboro City Schools are left with the tab for more than 2,900 student lunches,” Auditor Yost said.  “This money must be returned to the district.”

The former elementary school Head Cook Pam Ward was responsible for reviewing daily deposit slip reports prepared by cashiers in the district’s computer system.  She then deposited the monies with the bank, along with the slip from the computer system.

From January 4, 2010 through April 30, 2010, the computer system reported 71 days of sales totaling $44,954.  A review of the deposits showed that Ward only deposited $38,406 to the bank, and 58 of the daily deposits did not agree with the computer system.

The district treasurer also maintained the bank deposit receipts and the daily reports submitted by the elementary school.  A review of the treasurer’s records show that the reports were altered to agree with the amount deposited and did not agree with the amounts recorded in the computer system.  In addition, the cash receipts reported to the Ohio Department of Education did not agree with the district’s system and were understated to agree with the amounts deposited by Ward.

The shortage of $6,548 that should have been deposited to the bank resulted in a finding for recovery issued against Ward.  The Highland County Prosecutor charged her with one count of theft, and she pled guilty to the charge.  Sentencing will take place on October 2, 2012 in the Highland County Court of Common Pleas.

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 5,600 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