Columbus – (November 5, 2020) – Auditor of State Keith Faber’s Office released the 2018-2019 non-GAGAS audit of the Village of Woodlawn in Hamilton County. The audit included a Finding for Recovery totaling $3,480 and 23 other findings.
013: Noncompliance/Finding for Recovery
Richard Cropper, former Finance Director, was responsible for making timely payments of retirement system withholdings and credit card balances. The Village failed to remit withholdings in a timely manner to the Ohio Police & Fire Pension Fund for nine months in 2018 and two months in 2019 and incurred late filing penalties totaling $3,200 for 2018 and $200 for 2019. During 2018, the Village also incurred and paid credit card late fees and interest charges totaling $80.
When it comes to the spending of tax dollars, late fees and penalties are not considered a proper public purpose.
A Finding for Recovery was issued against former Finance Director Richard Cropper, and his bonding company, Public Entities Pool of Ohio, in the amount of $3,480 in favor of the Village of Woodlawn General Fund.
The other findings included:
- 001: Internal Control – Monthly Reconciliations
- 002: Internal Control – Unclassified and Inaccurate Financial Statements
- 003: Noncompliance/Internal Control – Recording in Incorrect Fund
- 004: Noncompliance – Expenditures Exceeding Appropriations
- 005: Noncompliance – Negative Fund Balances
- 006: Noncompliance/Internal Control – Mayor’s Court
- 007: Noncompliance – Financial Reporting
- 008: Internal Control – Official Minutes
- 009: Noncompliance – Finance Training
- 010: Noncompliance – Fraud Notification System
- 011: Noncompliance – Destruction of Records
- 012: Noncompliance – Encumbering Funds
- 014: Noncompliance – Proper Public Purpose
- 015: Noncompliance – Certification of Estimated Resources
- 016: Noncompliance – Drug Mandated Fines Internal Control Policy
- 017: Noncompliance – Law Enforcement Trust Fund Internal Policy
- 018: Noncompliance – Form 1099
- 019: Internal Control – Income Tax Cycle
- 020: Internal Control – Timely Posting of Transactions and Maintaining Supporting Documentation
- 021: Internal Control – Authorized Signatures
- 022: Internal Control – Fund Balance Classification
- 023: Internal Control – Budgetary Amounts Not Accurately Recorded in Accounting System
- 024: Noncompliance – Public Records Custodians
A full copy of this report is available online.