Audit of DECA Prep Reports Theft of Almost $1,600

Tuesday, December 18, 2018

Columbus – A former employee of Dayton Early College Academy (DECA) Prep stole $1,573 from the charter school by submitting fraudulent requests for expense reimbursements, state auditors reported today.  

“Dayton Early College Academy is one of the bright, shining stars of Ohio’s charter schools,” Auditor Dave Yost said. “It acted properly, and this single bad actor should not detract from DECA’s significant accomplishments.”

The school paid Cynthia Shoemaker two reimbursement checks in March and July of 2015 while she was employed as an assistant to the school treasurer. But auditors said the school lacked supporting documentation to show the payments were warranted.

Shoemaker pleaded no contest in January to a fourth-degree felony count of theft. Judge Dennis J. Adkins of the Montgomery County Common Pleas Court sentenced her in February to five years of probation. She could face 18 months in prison if she violates the terms of her probation. 

DECA Prep recouped the stolen funds by filing an employee dishonesty claim with its insurance company. Judge Adkins ordered Shoemaker to repay the school’s $500 insurance deductible.

Auditors recommended that school officials adopt internal controls to ensure all reimbursements are supported by documentation.   

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 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