Press Release Ohio Auditor of State

Guernsey County Audit Finds $3,327 Reimbursement for Levy Advertising

Thursday, September 28, 2017

Columbus – Guernsey County improperly spent $3,327 during 2016 to reimburse funds that were used to advertise a levy campaign, according to an audit released today by Auditor of State Dave Yost. 

One of the county’s two affiliated senior centers, the Guernsey County Senior Center, purchased advertising materials to promote a senior services levy that voters approved in November 2015. Auditors determined the initial purchases were permissible because the center used non-public funds. 

However, the senior center sought reimbursement for the advertising from the county’s other senior center, the Robert T. Secrest Senior Center. The reimbursement consisted of public funds from the county’s Senior Citizens Levy Fund.

State law prohibits public funds from being used to support or oppose political candidates, levies or bond issues. County officials told auditors the reimbursement payment made on March 3, 2016, was an inadvertent error.

“Mistake or not, public dollars don’t belong in politics,” Auditor Yost said. “I’m glad to see the money was returned.” 

Auditors issued a $3,327 finding for recovery against the Robert T. Secrest Senior Center, which it repaid to the county on Aug. 2, 2017.

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 5,900 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.

Beth Gianforcaro
Press Secretary