The report highlighted instances where the lack of internal controls led to mishandling of public funds.

During the audit period, the Treasurer’s office was responsible for collecting funds into the office by various County departments as well as collecting real estate tax payments. The office prepared a Daily Cash Summary sheet, which totals pay-in receipts, processing real estate and other tax payments and balancing the cash drawers. The Treasurer’s office was also responsible for depositing cash received.

The examination of documents to determine whether the Auditor’s office generated pay-ins and real estate receipts collected by the Treasurer’s office were deposited intact in the County’s bank account for the period of September 17, 2019 through September 27, 2019, identified an overall shortage of cash of $749. Due to the numerous lack of controls over the vault and cash drawers, state auditors are unable to determine if the shortage exists in the vault and / or cash drawers. 

A finding for recovery was issued for $749 against Nathan Vandenbroek, Former Treasurer, and his bonding company, The Cincinnati Insurance Company, in favor of the Van Wert County treasurer’s office and the General Fund. 

Auditors also reviewed documents maintained by the Treasurer’s office and the information entered into the County accounting system indicated that on August 16, 2018, $200 was unaccounted for and not deposited. On November 16, 2020, Beverly Fuerst, Former Treasurer issued a check in the amount of $200 to Van Wert County and it was deposited by the County on November 17, 2020. This finding for recovery is considered repaid under audit.  

Additionally, auditors found an issue in regards to a severance overpayment. The County handbook, states, in part, that, upon retirement from active service with the County, an employee with at least 10 years of service with the State, any political subdivisions, or any combination thereof, shall be paid in cash for 25% of the value of the employee’s accrued but unused sick leave credit with a maximum aggregate payment to the employee that shall not exceed the value of 240 hours of accrued but unused sick leave.

Due to the lack of monitoring procedures in place, Van Wert County employee Kim Saylor retired with more than 32 years of service on September 27, 2019 and was paid for unused vacation and sick leave in the amount of $17,080 on October 31, 2019. However, based upon County policy and an accurate calculation, she should have only been paid $14,503.

Since this is not considered a proper public purpose for public funds, a finding for recovery in the amount of $2,577 was issued against Kim Saylor, in favor of the Van Wert County Department of Job and Family Services Fund. 

In addition to the findings for recovery, the audit also included a finding for Noncompliance of failing to file an annual financial report using generally accepted accounting principles (GAAP) and a finding for Noncompliance and Material Weakness in regards to bank reconciliations and in regards to real estate property tax collection processes.

With a new treasurer in place since the time of the audit findings, a corrective action plan is in place.

Hunter C. Noel, Hicksville, OH; Off inv undag/p; Case dismissed per state; With prejudice; Costs waived

Christopher J. Sherwood, Southgate, MI; Seat belt/drive; Guilty; Case was waived by defendant 

Franklin K. Atkinson, Paulding, OH; Resisting arrest; Count A dismissed

Franklin K. Atkinson, Paulding, OH; Obstrucitng; Guilty; Defendant to pay all fines and costs; Maintain general good behavior; All contraband shall be forfeited and destroyed

Jamie M. Topprpwski, Wyandotte, MI; Reckless operation; Pled no contest, found guilty; ALS vacated immediately; Fines and costs to be taken from the bond; Reimburse the costs of the appointed counsel fees

Samantha R. Dailey, Cecil, OH; Loud exhaust; Guilty; Case was waived by defendant 

Derrick M. Bennett, Grover, Hill; Failure to control; Guilty; Pay or collections 8/30/19; Shall pay $25.00 per month commencing 2/22/19

Wyllie D. Nicely, Monroe, MI; Seat belt/drive; Guilty; Case was waived by defendant 

Salvador U. Reyes, Woodstock, GA; Failure to control; Guilty; Case was waived by defendant 

Vilma J. Avila Prieto, Stryker, OH; Failure to control; Guilty; Case was waived by defendant 

Noe Pena, Lincoln Park, MI; Seat belt/drive; Guilty; Case was waived by defendant 

Shawn M. Woolbright, Continental, OH, Driving under suspension, non-compliance; Pled no contest, found guilty; Warrant and warrant block recalled; Defendant released today; Pay or collection 7/26/19; Shall pay $100.00 per month commencing 2/22/19

Shawn M. Woolbright, Continental, OH; Seat belt/drive; Pled no contest, found guilty; Pay or collections 7/26/19; Shall pay $100 per month commencing 2/22/19

Ariya Sujjasakunchai, Indianapolis, IN; Distracted driving; Guilty; Pay all fines and costs today

Keegan M. Owlin, Payne, OH; Failure to control; Guilty; Case was waived by defendant

Kevin D. Coil, Van Wert, OH; Seat belt/drive; Guilty; Case was waived by defendant 

William O. Graham, Paulding, OH; Seat belt/drive; Guilty; Case was waived by defendant 

Joseph Morehead, Payne, OH; Seat belt/drive; Guilty; Case was waived by defendant 

REAL ESTATE TRANSFER

BENTON TWP

1/22/19 Summey Joann Le to Summey Joann Le; Rd 60; 152.748 acres; Nw1/4 Less 5.428Ac Benton Twp S-16

1/22/19 Summey Joann Le to Summey Joann Le; Sr 500; 78.75 acres; E1/2 Ne1/4 Less 1.25A Benton Twp S-17

BLUE CREEK TWP

1/23/19 Mielke James H Mielke Karen R to Mielke James H Mielke Karen R; Rd 87; 160 acres; Ne1/4 Blue Creek Twp S-4 Easement Ref V 582 P 2381

BROWN TWP

1/22/19 Bates Elizabeth D to Adams L Paul Trustee; Rd 209; 40 acres; Sw1/4 Nw1/4 Brown Twp S-24

CARRYALL TWP 

1/22/19 Gerdeman Otto J to Hammer Travis & Hammer Diana; 307 Harrmann Rd; 0.4821 acres; Lot #2 The Colony Subdivision Antwerp Village

1/22/19 Gerdeman Otto J to Hammer Travis & Hammer Diana; 309 Harrmann Rd; 0.4821 acres; Lot #3 The Colony Subdivision Antwerp Village

CRANE TWP

1/22/19 Koenn Lisa A to Hernandez Miguel Angel Becerra; S Main St; 0.232 acres; Lot 28 S End Outlots S-14Cecil Vill

1/22/19 Koenn Lisa A to Hernandez Miguel Angel Becerra;  Main St; 0.38 acres; Lot 28 Mid Pt 245 N&S Outlots S-14 Cecil Vill

HARRISON TWP

1/23/19 Baumle Steven J Baumle Judith A to Childs Jarrod W; 102 W Merrin St; 0.03 acres; Lot 20-Sw Cor 43X30 Ft O.p. Payne Vill

PAULDING TWP

1/22/19 Labounty Charles J & Labounty Susan M to Labounty Charles J;  11767 Rd 132 Paulding Oh 45879; 1.35 acres; Nwcore1/2Ne1/4Paulding Twp S-14

1/23/19 Mielke James H Mielke Karen R Ramsey to Mielke James H Mielke Karen R Ramsey;  9032 Rd 90 Paulding Oh 45879; 20 acres; W1/2Nw1/4Sw1/4S-28 Pldgwt

1/23/19 Delong Jerry J to Walker Jacqueline B; 174 Bittersweet Dr; Lot 6 S1/2 Ph I Bittersweet Vill Sub Paulding Vill

1/8/18 – Wilson Rex L to Van Wert Farming Company Llc; Rd 48; 80 acres;  N1/2 Nw 1/4 Benton Twp S-19

1/10/18 – Winans Michael Etal @(3) to Winans Jean C Le; Rd 60; 40 acres;  Se1/4 Sw1/4 Benton Twp S-7

1/10/18 – Winans Jean C Le to Winans Jean C Le; Rd 500; 39.13 acres;  Pt Nw1/4 Ne1/4 N Of Rd Benton Twp S-18

1/10/18 – Winans Jean C Le to Winans Jean C Le; Rd 60; 40 acres;  Ne1/4 Nw 1/4 Benton Twp S-18

1/10/18 – Winans Michael Etal @(3) to Winans Jean C Le; Rd 500; 40 acres;  Se1/4 Nw1/4 Benton Twp S-18

BLUE CREEK TWP 

1/10/18 – Lay Stephen R to Lay Stephen R;  2518 Rd 107 Haviland Oh 45851; 80 acres; S1/2 Nw1/4 Blue Creek Twp S-25 Easement Ref V 581 P 2015

1/1018 – Miller Ian & Miller Kim to Miller Ian & Miller Kim;  11495 Rd 24 Haviland Oh 45851; 0.926 acres; Pt E1/2Sw1/4 Blue Creek Twp S-26 Easement Ref V 581 P 2050

1/10/18 – Wenninger Harold E Trus Wenninger Ramona F Tru to Wenninger Harold E Trus Wenninger Ramona F Tru; Rd 24; 80 acres; W1/2 Se1/4 05-007836-00-00 Easement Ref V 581 P 2027

1/10/18 – Wenninger Harold E Trus Wenninger Ramona F Tru to Wenninger Harold E Trus Wenninger Ramona F Tru; Rd 24; 78.597 acres; N1/2 Ne1/4 05-008100-00-00 Easement Ref V 581 P 2056

1/10/18 – Wenninger Harold E Trus Wenninger Ramona F Tru to Wenninger Harold E Trus Wenninger Ramona F Tru; Rd 24; 38.762 acres; Pt Nw1/4 S-35 Blue Creek Twp Easement Ref V 581 P 2021

1/10/18 – Garcia Robert D to Garcia Robert D;  11575 Rd 12 Scott Oh 45886; 3.699 acres; Pt Se1/4 Blue Creek Twp S-35 Easement Ref V 581 P 2008

1/10/18 – Keysor George F Trustee Keysor Sharon L Trustee to Keysor George F Trustee Keysor Sharon L Trustee; Rd107; 11.403 acres; Outlot 25006 Ptnw1/4Nw1/4Outlots Haviland Vill Easement Ref V 581 P 2039

1/10/18 – Keysor George F Trustee Keysor Sharon L Trustee to Keysor George F Trustee Keysor Sharon L Trustee; 2925 Rd 107; 40.942 acres; Se1/4Ne1/4 S-26 Outlots Haviland Village Easement Ref V 581 P 2044

CARRYALL TWP

1/11/18 – Secretary Of Housing And Urban Development to US Bank National Association; 18286 Rd 15 Hicksville Oh 43526; 2.333 acres;  Pt W1/2 Sw1/4 Carryall Twp S-5

1/10/18 – Hartman Mark W to Wobler Brenda;  208 Sycamore St;  Lot 7 Dutchman’s Cove Antwerp Vill

CRANE TWP

1/8/18 – Zielke Jerry Lynn Et Al to Zielke John Paul Zielke Darlene;  17530 Rd 315 Antwerp Oh 45813; 1.548 acres;  W1/2Se1/4&E1/2Sw1/4Less2ase&Secorw1/2Ne1/4&Secor Crane Twp-Ant Dist S-7

1/8/18  – Zielke Jerry L Et Al to Zielke Jerry L Zielke Sue; Rd 315; 3.01 acres;  Pt Sw1/4 S-7Crane Twp

1/8/18 – Mills Craig A & Mills Pamela K to Mills Pamela K;  9251 Rd 424 Cecil Oh 45821; 22.53 acres; Pt S 1/2 Sw 1/4 Crane Twp-Ant Dist S-9

1/8/18 – Mills Craig A & Mills Pamela K to Mills Pamela K; Rd 424; 0.618 acres; Pt E 1/2 Nw 1/4 Crane Twp-Ant Dist Sec 16

PAULDING TWP

1/10/18  – Gibson Wade L Le & Gibson Mary L Le to Gibson Wade L Le;  US 127; 0.46 acres; E Pt Sw1/4 Lot 12 Dangler 1St Subdiv Crane Twp Sec 24

1/10/18 – Gibson Wade L Le & Gibson Mary L Le to Gibson Wade L Le; US 127; 0.46 acres;  E Pt Sw1/4 Lot 13 Dangler 1St Subdiv Crane Twp Sec 24

1/10/18 – Gibson Wade L Le & Gibson Mary L Le to Gibson Wade L Le; 15337 US 127 Cecil Oh 45821; 2.43 acres; Pt E Pt Sw1/4 200X530 Crane Twp Sec 24

1/10/18 – Clemens Bradley K & Clemens Katherine L to Teman Glenn B Teman Peggy S; Rd 125; 9.83 acres; Pt Se Cor Nw1/4 N Of Rdjackson Twp Wt Dist S-33

1/10/18 – Cramer Jalie M to Sherry Dora Lee; 1070 Emerald Rd; 0.8953 acres;  Lot 18N25’& Lot 19&Pcl W Of L18n25’&L19 Noneman Em Acres Allot Paulding Village

JACKSON TWP

1/8/18 – Connor Michael E Trustee Connor Babette L Trustee to Crutchfield Patrick; 13502 Rita St Paulding Oh 45879; 0.3444 acres;  Lot 86 & Lot 85 E25ft Noneman Em Acres Allot#3 Paulding Village

LATTY TWP 

1/10/18 – Eisenmann Farms Inc to Eisenmann Farms Inc; Rd 24; 80 acres;  E1/2 Sw1/4 S-30 Latty Twpeasement Ref V 581 P 2002

1/10/18 – Eisenmann Farms Inc to Eisenmann Farms Inc; Us 127; 76.362 acres;  Pt W1/2 Sw1/4 Latty Twp S-30 Easement Ref V 581 P 1996

1/10/18 – Dunifon Keith to Dunifon Keith; Rd 24; 40 acres;  Sw1/4 Se1/4 Latty Twp S-30 Easement Ref V 581 P 1976

1/10/18 – Lay Stephen R Lay Angela R to Lay Stephen R Lay Angela R; Rd 12; 40 acres; E1/2 E1/2 Sw1/4 Latty Twp S-32

1/10/18 – Klopfenstein Marvin W Trs Klopfenstein Mary E Trste to Klopfenstein Marvin W Trs Klopfenstein Mary E Trste; 1431 Rd 123 Scott Oh 45886; 140 acres; E1/2Se1/4 & N3/4W1/2Se1/4& S1/2Se1/4Se1/4 S-32 Latty Twp Easement Ref V 581 P 2033

1/10/18 – Lay Angela to Lay Angela; Rd 12; 38.989 acres; Pt Sw1/4 Sw1/4 Latty Twp S-33 Easement Ref V 581 P 1985

1/10/18 – Frey Laverna R Trustee Army Monica M Trustee to Frey Laverna R Trustee Army Monica M Trustee; Rd 12; 80 acres; E1/2 Sw1/4 Latty Twp S-33 Easement Ref V 581 P 1980

PAULDING TWP

1/11/18 – Gorman Gregg R Etal to Gorman Gregg R Etal; 406 W Perry St; 0.2015 acres; Lot 46 Dix 1St Add Paulding Vill

1/11/18 – Gorman Gregg R Etal to Gorman Gregg R Etal; 402 W Perry St; 0.2015 acres; Lot 47 Dix 1St Add Paulding Vill

1/10/18 – Krill Jerrilyn to Hanenkratt Jay B; 834 N Williams St; 0.2516 acres; Lot 76 Less 70’ Ns & Less60’ Ss Outlots S-12 Pldgv

WASHINGTON TWP

1/8/18 – J&J Ross Farms Family Limited Partnership to J&J Ross Farms Family Limited Partnership; Sr 114; 20.218 acres;  E1/2 Nw1/4 Nw1/4 Washington Twp S-27