Findings for Recovery Issued Against Former Belle Center Fiscal Officers for Penalties from Late Tax and Retirement System Payments

For Immediate Release

Tuesday, December 19, 2023

COLUMBUS – Findings for recovery totaling $15,814 were issued Tuesday against two former fiscal officers for the Village of Belle Center over fees charged for late tax and retirement remittances, Auditor of State Keith Faber announced.

The total included $15,759 against former fiscal officer Rhonda Fitzpatrick and her bonding company for penalties and interest charges from the Internal Revenue Service over untimely report submissions in 2018, 2019, and 2020.

Additionally, a finding for recovery of $55 was issued against former fiscal officer William McCormick for penalties and interest charges that resulted from late remittances to the Ohio Public Employees Retirement System.

Auditors noted, “These incurred costs were unnecessary expenditures that did not serve a proper public purpose and could have been avoided had the funds been remitted by the required due dates.”

The findings for recovery were included in an audit of the Logan County village’s finances from Jan. 1, 2021, through Dec. 31, 2022. 

A copy of the full audit report is available online (ohioauditor.gov/auditsearch/search.aspx).


The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 5,900 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. 

Public Affairs
Contact: Marc Kovac