Another Finding for Recovery Issued after Theft at Wayne Trace Local School

Tuesday, February 16, 2021


For Immediate Release:                                                      

February 16, 2021                                                                  


Another Finding for Recovery Issued after Theft at Wayne Trace Local School


Columbus – Auditor of State Keith Faber’s Office released the 2020 financial audit of Wayne Trace Local School District in Paulding County. The audit included a finding for recovery totaling $1,659.


Former Wayne Trace Local School District cashier Brenda Combs was responsible for recording and depositing monies received from students for meals and food items. During fiscal year 2020, the School District identified a shortage where lunchroom deposits were $1,649 less than the monies posted to student accounts. In addition, the School District identified $10 that was unaccounted for in the deposits based on recorded collections per the lunchroom accounting system reports. These discrepancies were a result of non-cash adjustments posted to the system by Ms. Combs, and resulted in a total discrepancy of $1,659 between monies collected and monies deposited


A Finding for Recovery was issued against Brenda Combs, former cashier, in the amount of $1,659, in favor of Wayne Trace Local School District’s Food Service Fund.


This is an additional finding issued against Ms. Combs after a March 2020 audit found $2,045 in monies collected but not accounted for in the financial records.


The theft was first identified in September of 2019 and Ms. Combs was charged and sentenced to repay more than $26,000 in restitution.


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.