- Audio Recording
- Audit Release Advisory
- Events and Training
- Financial Audits
- Findings for Recovery
- Fiscal Caution, Watch, and Emergency
- Performance Audits
- Policy and Legislation
- Public Integrity
- Public Notices
- Public Records
- Unauditable Declaration
Audit: Allen County Regional Transit Authority Incurs $2,679 in Late Fees
Columbus – Auditor of State Keith Faber’s office today released the 2018 audit of the Allen County Regional Transit Authority, which found that the former fiscal officer, Patricia Stein, incurred and paid $2,679 in late fees.
In 2018, the transit authority paid a total of $1,275.80 in late fees, penalties, and finance charges to various retail stores and a bank because Stein did not pay invoices in a timely manner.
Also, the Ohio Public Employees Retirement System (OPERS) assessed the following interest charges against the transit authority for late reporting and payment of 2018 employee tax withholdings:
·March 13, 2018: a penalty charge of $83.29 for the late reporting of the January 31, 2018 contributions. This was paid on March 29, 2018;
·March 14, 2018: an interest charge of $22.39 and a penalty charge of $116.61 on the January 31, 2018 employer obligation. These were paid on March 29, 2018;
·November 15, 2018: a penalty charge of $95.78 for the late reporting of the September 30, 2018 retirement contributions. This was paid on November 30, 2018;
·November 16, 2018: an interest charge of $19.31 for the late payment of the September 30, 2018 liability. This was paid on November 30, 2018;
·February 13, 2019: a penalty charge of $425.85 was assessed for the late reporting of the November 30, 2018 retirement contributions. On February 14, 2019 an interest charge of $80.13 and a penalty charge of $298.10 was assessed on the November 30, 2018 employer obligation. These were paid on April 3, 2019; and
·February 15, 2019: a penalty charge of $262.46 for the late reporting of the December 31, 2018 retirement contributions. This penalty charge was paid on April 3, 2019.
The total amount that the transit authority paid to OPERS was $1,403.92 in penalties and interest.
In response to this abuse, Auditor Faber issued a finding for recovery in the audit report for $2,679 against Stein and in favor of the transit authority.
Auditor Faber also recommends that the transit authority implement controls and procedures to verify that the Fiscal Officer pays invoices and withholdings by their due date.
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 Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.