Finding for recovery issued against former Owensville fiscal officer

Ohio Auditor of State

COLUMBUS — A finding for recovery of $1,219 was issued Tuesday against the former fiscal officer for the Village of Owensville in Clermont County, mostly for credit card transactions that were not properly documented or allowed.

Brian Switzer and his bonding company are jointly and severally liable for the total, which was included in an audit of the village’s finances from Jan. 1, 2021, through Dec. 31, 2022.

The full report is available online at ohioauditor.gov/auditsearch/search.aspx.

Among other issues, auditors identified $426 in credit card transactions by village employees that included no original, itemized receipts.

An additional $529 was spent using the village credit card to purchase flowers, and $96 in credit card interest was paid, both of which were not allowable uses of funds.

Additionally, auditors determined employees had paid $168 in sales tax on credit card purchases, though the village was exempt from paying sales tax.

Auditors noted that the fiscal officer “had the responsibility to ensure that the public money of the village is spent responsibly and carefully and recovered if erroneously paid out.”