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Former Teacher Takes $46,000 from Warren City School District
Columbus – Former Warren City Schools (Trumbull County) teacher Len Redmond misappropriated more than $46,000 from school district athletic funds, according to an audit released today by Auditor of State Dave Yost.
“Too many times, people who owe us good behavior instead put their hands in the till,” Yost said. “It’s a shame, it’s wrong, and it’s a crime.”
From 2009 to 2011, Redmond failed to deposit cash receipts from athletic department ticket sales, totaling $46,422. The district discovered the missing cash and reported it to local police and the Auditor of State. Redmond has since repaid the district $11,384, leaving a balance due of $35,038.
In addition to the finding for recovery issued against Redmond, auditors recommended the district bond all employees who collect cash for school events and take other steps to improve its internal controls. Generally, schools are required to maintain an overall policy statement that governs the management and control of all district managed student activity programs, including purchasing, recordkeeping and review procedures to safeguard cash receipts and reporting.
Among steps that could be taken to improve cash handling are more frequent reviews of source documentation, performing regular reconciliations, and increasing segregation of duties.
The audit report has been referred to the county prosecutor.
A full copy of this audit can be found online.
The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,700 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.