Audit of Wayne Township Reports More Than $13K in Findings

Tuesday, October 23, 2018

Columbus – A state audit of Wayne Township reported about $13,500 in misused levy proceeds, improper reimbursements and overdue cemetery revenue from 2015 and 2016.

The report released today by Auditor of State Dave Yost includes findings for recovery against three officials, one employee and a contractor, ordering them to repay $13,541 to the Auglaize County township. Auditors said $11,114 of the amount is still outstanding.

“The breadth of these findings is indicative of serious flaws in the township’s internal controls,” Auditor Yost said. “For the sake of taxpayers, officials must take the necessary steps to plug these holes in their financial processes.”

The heftiest finding concerns the township’s use of levy proceeds to donate $10,000 to a pair of organizations that support the township’s volunteer fire and emergency medical services departments. According to the report, the township’s donations to the EMS Club and Hook and Ladder Club were improper because they did not serve the purposes of the levies. 

Auditors issued a $10,000 finding for recovery against Fiscal Officer Holly Turner and named Trustees Kevin Sidener and Erick Werling, as well as former Trustee Charles Haggard, jointly responsible for the amount owed to the township. 

The four individuals are liable for an additional $514 finding for recovery issued against Assistant EMS Chief Patricia Howell, who also was treasurer of the fundraising clubs. Records show the township reimbursed Howell for trips to Superior Bank, a bank used by the clubs but not the township. 

Among the other audit findings:

  • The township reimbursed Turner and Sidener $940 and $763, respectively, for out-of-pocket medical expenses, but only insurance premiums are eligible for reimbursement. They submitted documentation of additional insurance premiums that were not reimbursed by the township, resolving the findings.
  • Reimbursements to Werling for insurance premiums exceeded the authorized maximum amount by $724. The amount was deducted from a subsequent reimbursement to Werling, resolving the finding.
  • Turn-er Green LLC owes $600 to the township for a cemetery burial fee that was not submitted to the fiscal officer in 2016. Turner is jointly liable.

A full copy of the 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 6,000 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