b'Ohio Auditor of State2021 Annual ReportSpecial Investigations Unit The Special Investigations Unit (SIU) serves as a link between the Auditor of States office and the law enforcement community. The Unit consists of 10 investigators, 12 forensic auditors, two attorneys, and others who combine investigative, special auditing and legal specialties into one cohesive team. Examples of the work completed by SIU in fiscal year 2021 in response to tips received include the following:Village of DeGraff (Logan County)The Auditor of State Special Investigations Unit (SIU) received information from our offices Local Government Services Division regarding concerns at the Village of DeGraff in Logan County. SIU began a preliminary investigation into possible theft of utility receipts committed by the former Utility Clerk, Jennifer Dearwester. During her time as Utility Clerk, she was responsible for all aspects related to utilities: inputting meter readings into the utility system, updating customer accounts, generating and mailing utility bills, collecting customer payments, and subsequently preparing and making the deposit at the bank with no formal review or monitoring by an outside party.The special audit covered the period of January 1, 2014, through March 31, 2018. The special audit and investigation identified misappropriated cash receipts totaling $206,182. It was determined Ms. Dearwester was responsible for the mishandling of these funds. The special audit and investigation also identified recommendations to management related to deficient public records, management oversight, segregation of duties and utility deposit reconciliation procedures.Result:Ms. Dearwester was indicted by the Logan County Grand Jury on a total of five counts, including one count of theft in office, one count of aggravated theft, and three counts of tampering with records. Ms. Dearwester entered into a plea agreement and plead guilty to one count of theft in office (a felony of the third degree) and one count of tampering with records (a felony of the third degree). She also agreed to make full restitution to the Village of DeGraff, including the cost of the audit. Ms. Dearwester was sentenced to 36 months in the Ohio Reformatory for Women for each of the two counts which was to be served concurrently. In addition, Judge Braig ordered full restitution in the amount of $241,852.EfficientlEffectivelTransparent14'