Taylor Releases Village of McClure Audit

Tuesday, January 13, 2009

Napoleon -

Auditor of State Mary Taylor today released the audit of the village of McClure for calendar years 2006 and 2007.  The audit reveals that the village clerk-treasurer did not keep supporting documentation for more than 70 payments and admitted to creating false receipts for eight purchases.

“Every tax dollar counts, and the citizens of Ohio deserve to know how their tax dollars are spent,” said Taylor. “It is essential for all governments to keep accurate financial records to ensure those dollars are spent legally and appropriately.”

The audit notes that the clerk-treasurer did not have supporting records available for 78 transactions.  It also reveals the clerk-treasurer created eight false receipts for United States Post Office purchases. Furthermore, the audit report also shows that the village did not maintain proper income tax revenue records and that the village did not allocate income tax revenue correctly.

In addition, the village clerk-treasurer did not keep appropriate records for the water deposit funds.  All property owners and renters must each pay a $100 deposit in order to receive water services.  The deposit is credited back to the resident’s account when they have made timely bill payments for one year.  The audit indicates that the water deposit fund has a balance of $18,344 and there is no documentation to explain how accounts are credited or how much each is owed.

The audit reveals that the village sanitary sewer fund has a negative fund balance of $28,341 and the village water fund has a negative fund balance of $16,393.   

A copy of the complete audit is available online at http://www.auditor.state.oh.us/AuditSearch/Reports/2009/Village_of_McClure_06_07-Henry.pdf.