Numerous Findings Issued Against Village of Woodlawn



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.

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