Audit Finds Village of Coal Grove Fiscal Officers Authorize Late Payments

Thursday, January 2, 2020

Columbus – Auditor of State Keith Faber today released the 2018 audit of the Village of Coal Grove (Lawrence County), which uncovered that the village paid $560 in late fees to the Ohio Police & Fire Pension Fund (OP&F) and the Ohio Public Employees Retirement System (OPERS).

“Late fees are an inappropriate use of tax dollars, yet our office has found over $250,000 of late fees and penalties in Ohio this year alone,” Auditor Faber said. “It is imperative that local governments improve in this area statewide by implementing better internal controls over monthly expenses.”

From January 31, 2018 to July 11, 2018, Clayton Brown was the village fiscal officer. During that time, the village paid $460 in late fees to OP&F and OPERS. From July 12, 2018 to December 31, 2018, Courtney Riggs took over as the village’s fiscal officer and accrued $100 of late fees under her leadership.

Paying penalties and late fees does not constitute a public purpose. Therefore, Auditor Faber issued a $460 finding for recover against Brown and a $100 finding for recovery against Riggs.

On December 11, 2019, Riggs paid back $100 against her finding for recovery and the Auditor’s office considers it paid in full.

A full copy of this audit 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