- Audio Recording
- Audit Release Advisory
- Events and Training
- Financial Audits
- Findings for Recovery
- Fiscal Caution, Watch, and Emergency
- Performance Audits
- Policy and Legislation
- Public Integrity
- Public Records
- Unauditable Declaration
$4,350 in Findings Issued in City Day Community School Audit
Columbus – Improper payments to six board members led to $4,350 in findings for recovery in an audit of City Day Community School (Montgomery County) released today by Auditor of State Dave Yost.
“No record of discussion or decisions – the meeting might as well have never happened,” Auditor Yost said. “The value to the taxpayer: zero.”
At the school’s April 13, 2011 board meeting, the board approved board member pay at $75 per meeting. As a public body, the school’s board is required to provide minutes of each meeting. During fiscal year 2014, the school’s board members were compensated for attending subcommittee meetings for which no minutes were recorded. Auditors determined the following overpayments based on regular and special board meeting documentation from FY 2014 and the three months preceding:
- Sheila Ballard attended 18 meetings but was paid $3,225 - an overpayment of $1,875
- Darlene Jones attended 15 meetings but was paid $2,475 - an overpayment of $1,350
- Robin Gales attended 16 meetings but was paid $1,875 - an overpayment of $675
- Deborah Styles attended 15 meetings but was paid $1,350 - an overpayment of $225
- Renee Walker attended 15 meetings but was paid $1,275 - an overpayment of $150
- Eddie Doster attended 13 meetings but was paid of $1,050 - an overpayment of $75
Findings for recovery were issued against the six board members in the overpayment amounts listed above. The findings for recovery were repaid in the total amount of $4,350 by Treasurer Jesse Hemphill on July 10, 2015.
In addition, on May 28, 2014, the school’s board members approved additional pay of $75 per day for board members Sheila Ballard, Darlene Jones and Robin Gales, who temporarily provided administrative oversight and guidance to the school. This issue has been referred to the Ohio Ethics Commission.
A full copy of this report 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.