Press Release Ohio Auditor of State

Finding for Recovery of $107,584 Issued after Township Failed to Invoice, Collect Funds Due for Fire and Ambulance Services

For Immediate Release

Tuesday, April 2, 2024

COLUMBUS – A finding for recovery of $107,584 was issued Thursday against officials in Shawnee Township in Allen County, over a failure to invoice and collect public funds owed for fire and ambulance services provided to a government-owned, Lima-area manufacturer, Auditor of State Keith Faber announced.

Former Fiscal Officer John Newland and current Fiscal Officer Kevin Cooley, along with their bonding companies, are jointly and severally liable for the total (Newland for $17,032 and Cooley for $90,552).

The finding is included in an audit of the township’s finances from Jan. 1, 2021, through Dec. 31, 2022. Copies of the full report are available online through Search Audits (ohioauditor.gov/auditsearch/search.aspx.

Shawnee Township entered contacts with the Joint Systems Manufacturing Center-Lima to provide fire and ambulance services from April 1, 2021, through March 31, 2023. However, the township did not submit invoices or collect funds for part of the time covered by the contracts, totaling $107,584 in services.

Auditors noted, “Failing to bill for services provided can lead to potential financial issues, cash flow problems, or deficit spending. By collecting the amounts due, the township will be able to properly monitor and assure that sufficient funds are being provided ….”

In their official response, township officials said they have submitted all prior invoices to JSMC-Lima and are awaiting response and/or payment. The township also is implementing new procedures to ensure better tracking and monitoring of invoices.


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