Press Release • Ohio Auditor of State
Audit Finds Former Clinton Township Fiscal Officer Owes $2,119 in Penalties, Fees, and Interest
Columbus – Auditor of State Keith Faber today released the 2017-2018 audit of Clinton Township (Vinton County), which identifies that, Carol Brown, incurred $2,119 in late fees, penalties, and interest during her time as fiscal officer.
“Late fees and penalties are irresponsible uses of the public’s money and my office will step in to set the financial records straight,” Auditor Faber said. “It is important that the township learn from this experience, and put proper controls in place to prevent incurring late fees.”
As fiscal officer, Brown was responsible for withholding funds from employees’ pay checks and remitting them to the Ohio Employee’s Retirement Service, the Ohio Department of Taxation, and the IRS. Brown withheld the funds, but failed to remit or timely remit withholdings as follows:
|
Internal Revenue Service |
|||
|
Tax Period Ending |
Failure to File Penalty |
Failure to Pay Penalty |
Interest Charges |
|
June 30, 2017 |
$296 |
$164 |
$168 |
|
December 31, 2016 |
0 |
67 |
36 |
|
March 31, 2018 |
0 |
27 |
27 |
|
June 30, 2018 |
0 |
61 |
58 |
|
Totals: |
$296 |
$319 |
$289 |
|
Office of the Ohio Attorney General – Ohio Department of Taxation |
|||
|
Periods Assessed |
Penalty |
Fees |
Interest |
|
January and December 2017 |
$700 |
$279 |
$51 |
|
Ohio Public Employees Retirement System |
|||
|
Report Period End Date |
Penalty Charged on Employee Contributions |
Penalty Charged on Employer Liability |
Interest Charged on Employer Liability |
|
November 30, 2016 |
$11 |
$6 |
$2 |
|
January 31, 2017 |
$14 |
$8 |
$2 |
|
February 28, 2017 |
$4 |
0 |
0 |
|
April 30, 2017 |
$11 |
$6 |
$1 |
|
June 30, 2017 |
$5 |
0 |
0 |
|
August 31, 2017 |
$5 |
0 |
0 |
|
October 31, 2017 |
$13 |
$7 |
$1 |
|
December 31, 2017 |
$11 |
$6 |
$1 |
|
May 31, 2018 |
$15 |
$8 |
$2 |
|
July 31, 2018 |
$13 |
$7 |
$3 |
|
August 31, 2018 |
$13 |
$7 |
$3 |
|
Totals: |
$115 |
$55 |
$15 |
In response to these audit results, Auditor Faber issued a $2,119 finding for recovery against Brown and her bonding company, Travelers Casualty and Surety Company of America and in favor of the township.
A full copy of this report is available online.
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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.
Contact:
Allie Dumski
Press Secretary
(614) -644-1111