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Village of Roswell Audits Released Today
Columbus - Lack of documentation and oversight led to many of the problems, including $2,599 in findings for recovery, highlighted in the 2006-2007 and 2008 audits of the Village of Roswell released today by Auditor of State Dave Yost.
“Good government depends on good bookkeeping,” Auditor Yost said. “While I am pleased that Roswell’s audits were able to be completed, these reports clearly show that the village must tighten its controls to provide accurate and clean records for the people of Roswell.”
Findings for recovery were issued to the former fiscal officer for several reasons. In the 2006-2007 audit, Michele Maple was issued $2,527 in findings for recovery for checks recorded but not deposited into the village account, lack of supporting documentation for expenditures, and payment for extra work not approved by the village council. Maple was issued $72 in findings for recovery in the 2008 audit for cash recorded for water account payments that were not deposited in the village’s bank account.
The village also received non-compliance citations for negative fund cash balances in the water and street funds. During 2006, the village was found to have negative fund balances in their water fund for five months, ranging from $529 to $8,707. In 2007, the village’s street fund had negative fund balances for seven months, ranging from $2 to $1,961. The 2008 audit revealed negative fund balances from February through December in the street fund, ranging from $118 to $3,570.
Non-compliance citations were issued for lack of vouchers and supporting documentation in a number of different expenditures, and the audit report recommends that the village keep and safeguard all records to ensure accountability.
Completion of the 2006-2007 audits removes the village from the Auditor of State’s “unauditable” list. The Village of Roswell was placed on the list on November 10, 2008.
The Village of Roswell, population 219 (2010 census), received $48,535 in general fund revenue in 2008.
Full copies of these audits are available online.
The Auditor of State’s office, one of five independently elected offices in Ohio, is responsible for auditing more than 5,600 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.