Press Release Ohio Auditor of State

Audit Finds Former Monroe Township Fiscal Officer Authorized Overpayments and Incurred Late Fees

Tuesday, November 19, 2019

Columbus – Auditor of State Keith Faber today released the 2017-2018 audit of Monroe Township (Perry County), which uncovered that the former fiscal officer, Heather Harper, authorized an overpayment of $762 for herself and incurred $30,660 of late fees and interest.

“Ohio taxpayers deserve better than this,” Auditor Faber said. “I look forward to partnering with the new financial management team to ensure a similar situation doesn’t happen again.”

As fiscal officer, Harper was responsible for withholding and remitting the required income taxes from the township’s employee earnings. When she resigned from her position on November 1, 2018, she approved a $1,272 check to reconcile previous periods for which the township underpaid her. However, the check included a $762 overpayment.

When the new fiscal officer replaced Harper, they began receiving notifications from both the IRS and State Department of Taxation for failure to remit and report income tax withholdings as far back as 2012. During her time with the township, Harper withheld employee’s income tax, but failed to transmit the funds to the appropriate federal or state agency. As a result, the township incurred penalties and interest totaling $24,828. The township also paid penalties, interest, and late fees owed to the State of Ohio totaling $4,411, with $1,421 still due.

Auditor Faber issued findings for recovery to see that Harper repays both the $762 overpayment and the $30,660 of penalties, late fees, and interest to the township’s general fund.

A full copy of the audit 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 Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government. 


Allie Dumski

Press Secretary

(614) -644-1111