COLUMBUS – Findings for recovery totaling $4,655.93 were issued Tuesday, mostly against the treasurer for the Hamilton County Mathematics and Science Academy in Cincinnati over late fees and sales tax that were improperly paid.

The findings against Dan Mpagi were included in an audit of the academy’s finances from July 1, 2019, through June 30, 2020. The full report is available online at https://ohioauditor.gov/auditsearch/search.aspx.

Auditors determined that employees using an academy debit card during fiscal year 2020 paid $3,517.93 in sales tax on purchased goods, though the academy was exempt from paying sales tax.

Auditors noted that the treasurer “should have endeavored to recover from vendors or from the Ohio Tax Commissioner any erroneously collected sales tax paid by the school.”

Auditors also determined that the academy incurred $880 in late fees after failing to timely pay electric and water utility bills and copier contractor payments. Additionally, the academy paid bank overdraft fees totaling $258.

Mpagi and his bonding company are jointly and severally liable for most of the two findings for recovery.  Academy Principal Dwan Moore was liable for $36 of the total, which she repaid.

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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.