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Cuyahoga County Audit Rife with Noncompliance and Control Deficiency Findings
For Immediate Release
Columbus –Multiple findings, two questioned costs, and a finding for recovery were included in the 2020 annual audit of Cuyahoga County, released Thursday by Auditor of State Keith Faber’s office.
The report noted two questioned costs totaling nearly $700,000 tied to noncompliance and material weaknesses in accounting and book keeping for their federal grant programs. Auditors also reported multiple other instances of noncompliance and material weaknesses due to poor record keeping.
Additionally a $13,082 finding for recovery was issued against County employee Paul Waller after a lack of controls allowed for a violation of the County Policy Handbook in regard to continuing to pay him while on unpaid Family Medical Leave status.
On January 23, 2020, Paul Waller was approved for continuous paid Family Medical Leave for the period January 23, 2020, through April 21, 2020. During this time period he exhausted his leave balances in accordance with the County Employee Handbook. On April 22, 2020, Mr. Waller was approved for unpaid medical leave through June 21, 2020. Due to the lack of adequate payroll controls, beginning with the pay period ending July 18, 2020, through the pay period ending October 10, 2020, Mr. Waller was paid $13,082 for 524.31 hours of work, which was not supported by timesheets or other documentation evidencing work was performed.
Further, the County was unable to provide documentation that Mr. Waller was cleared to come back to work during this period as required by the approved FML documentation. It was also noted that on October 2, 2020, Mr. Waller was placed on Disability Separation under Civil Service laws.
In accordance with the foregoing facts and pursuant to Ohio Rev. Code §117.28, a finding for recovery for public monies illegally expended is hereby issued against Paul Waller, in favor of the Cuyahoga County General Fund, in the amount of $13,082.
The full report is available on the AOS website using Audit Search.
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.