Findings Show Former Pickaway County Employee Owes $15,000

Thursday, December 26, 2013

Columbus – Former Pickaway County Treasurer’s Office employee Gale Fouch was convicted of misappropriating tax payments and ordered to pay restitution in August, 2012. However, more than $15,000 is still missing, according to a 2012 financial audit released today by Auditor of State Dave Yost. 

The audit found that from January 2011 through July 2012, Fouch used the treasurer’s office tax software to conceal her misappropriations. Known as “lapping”, Fouch misappropriated payments and placed taxpayers in hold status until different payments were used to cover the funds. The hold status stopped any notice of unpaid or delinquent balances from being generated, keeping the affected taxpayers unaware. 

Upon her conviction, Fouch paid restitution of $12,000, based on the county treasurer’s estimate of missing funds. Audit procedures revealed that total missing funds equated to $27,640. Using the difference of these sums, a finding for recovery has been issued against Fouch in the amount of $15,640.


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 5,800 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