$23,231 in Findings for Recovery Issued Against Former Fiscal Officer

Thursday, April 21, 2016

Columbus – A former Madison Township (Guernsey County) fiscal officer charged with theft in office earlier this year has repaid $23,231 in findings for recovery issued in an audit released today by Auditor of State Dave Yost. 

The audit found that former Fiscal Officer Marijane Raber was reimbursed $21,463 from 2006 to 2014 for out-of-pocket health care premiums. However, Raber could not provide documentation to support the reimbursements. 

“Sometimes accidents happen and records are misplaced,” Auditor Yost said. “But eight years of refunds without a shred of supporting documentation doesn’t sound like an honest mistake to me.”

In addition to the unsupported health care claims, Raber and the township’s three trustees were not paid at the correct rates in 2012 and 2013. Those rates are set by the Ohio Revised Code and based on the township’s annual budget. During 2012, the township overpaid Raber $2,594 and each trustee $1,062. However, during 2013, the township underpaid Raber $826 and each of its trustees $708. As a result, Raber was overcompensated by a total of $1,768 during the two-year period, and each trustee was overpaid $354.

Findings for recovery totaling $23,231 were issued against Raber, who resigned from office on January 27, 2014. She repaid the full amount to the township this month. Raber was charged with a fourth-degree felony count of theft in office this past February. A plea hearing is scheduled for June 13 at 1 p.m.

Additional findings for recovery in the amount of $354 each were issued against Trustees Corey Gray, David Lyons and James Sudduth Jr. for a total of $1,062. The three trustees repaid the full amounts of their findings to the township. 

A full copy of this report is available 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.

Ben Marrison
Director of Communications