Press Release Ohio Auditor of State

Finding for Recovery Included in Audit of Village of Aberdeen

Tuesday, March 23, 2021


For Immediate Release:                                                      

March 23, 2021                                                                      


Finding for Recovery Included in Audit of Village of Aberdeen


Columbus – Auditor of State Keith Faber’s Office released the 2018-2019 financial audit of the Village of Aberdeen in Brown County. The audit included multiple findings including two findings for recovery totaling $1,371.


For two months in 2019 and two months in 2018, the Village incurred and paid Ohio Public Employees Retirement System (OPERS) and Ohio Police and Fire Pension Fund (OP&F) late fees and interest of $186 and $364, respectively, for late withholding remittances. The Village also incurred a penalty from OP&F of $500 in 2019 for late submission of a pre-employment physical for one employee. The Village Fiscal Officer was responsible for making timely payments and remittances of OPERS and OP&F obligations and thus a finding for recovery was issued against Rhonda Purdon, and her bonding company, for $1,050, in favor of the Village of Aberdeen's General Fund in the amount of $889, the Street Construction Maintenance and Repair fund in the amount of $36, and the Sewer Operating fund in the amount of $125.


Additionally, in November and December 2019, the Village identified 16 transactions totaling $460 where the Village’s gas card was used to purchase gas for a personal vehicle by Village employee Shawn Books. Mr. Books was terminated and his final paycheck in the amount of $139 was withheld as partial restitution.


A finding for recovery was also issued against Shawn Books, former Village General Laborer, in the amount of $321, with $160 toward the Village of Aberdeen’s Street Construction Maintenance & Repair fund, and $161 toward the Village of Aberdeen’s Sewer Operating fund.


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.