COLUMBUS — About $1.2 million in findings for recovery were issued by the Auditor of State’s Office between 2019 and 2024 for interest, penalties, and fees after public officials failed to pay bills or submit payroll withholdings on time.

The number of late fee findings has steadily increased over the past six years, and Auditor of State Keith Faber is urging township and village fiscal officers and other public officeholders to be diligent when it comes to payment due dates.

“Late fees are not a proper use of the resources entrusted to public offices by Ohio taxpayers,” Faber said. “Those who are responsible for not paying bills on time will have to pay the penalties out of their own pockets.”

Fiscal officers and others responsible for handling public finances are expected to timely remit tax and retirement systems withholdings and other bill payments.

Under state law, fees, penalties, and interest that result from late payments are considered gross negligence and improper expenditures that serve no public purpose. Those who are responsible for the late payments face findings for recovery, meaning they are personally responsible for repaying the funds.

Of the 652 findings for recovery issued by the Auditor of State’s Office between Jan. 1, 2019, and Dec. 31, 2024, 118 were related to fees, interest, and penalties resulting from late payments and remittances. Of that total, 48 of the findings were issued against township officials, and 35 were issued against village officials.

A spreadsheet listing late-fee findings for recovery between 2019 and 2024, by county, is available online at ohioauditor.gov/news/docs/3.25.2025_Late_Fees_Spreadsheet.xlsx.

About one of every four (27 of 100) findings for recovery issued in 2024 resulted from late fees, up from 11 out of 131 findings in 2019. In 2024 alone, late fee findings for recovery totaled $307,231, up from $63,086 six years earlier.

Of the 31 audit reports issued so far in 2025 that included findings for recovery, 13 were the result of late fees and penalties, totaling more than $92,000.

Late fee findings since 2019 ranged from about $100 to more than $200,000, with the majority (91 of 118) totaling more than $1,000, including:

• $206,630 in findings for recovery against a former Mifflin Township fiscal officer who failed to make tax payments on time over a four-year period.
• $176,899 in findings for recovery related to erroneous and late tax payments by the City of Marion.
• $70,195 in findings for recovery after a school treasurer in Franklin County failed to file quarterly tax withholdings over an 18-month period.

“Mistakes happen, but failing to make tax payments or pay bills for months or years is unacceptable,” Faber said.

Video of Auditor of State Keith Faber discussing late fees: www.youtube.com/watch?v=6vT3xQtBWek

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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
press@ohioauditor.gov