Audit Finds Village of Rarden Fiscal Officer Paid Penalties, Late Fees

Tuesday, February 25, 2020

Columbus – Auditor of State Keith Faber today released the 2018 audit of the Village of Rarden (Scioto County), which uncovered that Fiscal Officer Stacy Hall authorized the payment of $900 in penalties and late fees to various government agencies.

“Late fees make it clear that someone is not doing their job in a timely fashion and are an unacceptable expense of tax payer dollars,” Auditor Faber said

On September 20, 2017, Hall paid $743 in penalties for late filing to the Ohio Department of Taxation for the 2016 reporting period. On April 16, 2018, she paid $157 in late filing penalties to the US Treasury for reporting quarters of December 31, 2016, March 31, 2017, June 30, 2017, and September 30, 2017.

Public officials must expend tax dollars for a proper public purpose. The payment of late fees due to the inability of the fiscal officer to make timely payment or file by a required deadline is not a proper public purpose.

Auditor Faber issued a finding for recovery for $900 against Hall, in favor of the village.

A full copy of this 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