Ohio auditor issues findings for recovery against Brown County Sheriff's Office clerk

Ohio auditor issues findings for recovery against Brown County Sheriff's Office clerk

Overtime pay was not earned, state says

Ohio Auditor Mary Taylor has released an audit for the Brown County financial condition in which the auditors found a finding for recovery involving the payroll clerk for the Brown County Sheriff's Office.

  In a letter to the Brown County Board of Commissioners, for the audit period of Jan. 1, 2009 through Dec. 31, 2009, Taylor said: "We have reviewed the Independent Auditor’s Report of Brown County prepared by Balestra, Harr & Scherer, CPAs, Inc., for the audit period. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. In conjunction with the work performed by the Independent Public Accountant, the Auditor of State is issuing the following:

Finding for Recovery

"During the period of Sept. 19, 2008 through Sept. 24, 2009, Angela Joy Yazell was the payroll clerk for the Brown County Sheriff’s Office. Her job duties included maintaining approved leave and overtime requests, preparing a spreadsheet each pay period with all sheriff employees and hours worked, leave taken, overtime worked, hourly rate, and gross pay due. Additionally, she ensured the Auditor’s Office computer generated payroll report was modified to reflect overtime to be paid or pay to be deducted from an employees pay check, and was responsible to verify that the payroll expenditures charged to the Sheriff’s appropriation code matched the above referenced spreadsheet of employee time worked kept on file at the Sheriff’s Office.

"Through comparison of the Sheriff’s Office payroll reports to the Auditor’s Office payroll reports, corroborating interviews with persons in Sheriff’s Office, and overtime requests, we identified $2,000.43 of overtime pay which was paid to Angela Joy Yazell; however, the overtime was not earned," the auditor said.

"In accordance with the foregoing facts and pursuant to Ohio Revised Code Section 117.28, a Finding for Recovery for public monies illegally expended is hereby issued against Angela Joy Yazell in the amount of $2,000, and in favor of Brown County General Fund."

In addition, the auditor also noted this Finding for Recovery: "During the period of Sept. 19, 2008 through Sept. 24, 2009, Angela Joy Yazell was the payroll clerk for the Brown County Sheriff’s Office. In addition to her job duties as payroll clerk, she also prepared receipts and deposits of checks and cash received for Sheriff’s sales, CCW applications/renewals, BCI/FBI webchecks, prisoners housing payments, and other miscellaneous receipts.

"Through comparison of the Sheriff’s Regular Account receipt ledger, deposit slips, and the CCW and BCI/FBI webcheck receipt books, we identified $630 of cash collected but not deposited. In accordance with the foregoing facts and pursuant to Ohio Revised Code Section 117.28, a Finding for Recovery for public monies collected but not accounted for is hereby issued against Angela Joy Yazell in the amount of $630, and in favor of Brown County General Fund.

"In addition we have also noted additional matters that we have communicated to the Brown County Sheriff in a separate letter dated Dec. 22, 2010," the auditor said. "Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. Brown County is responsible for compliance with these laws and regulations."

Ohio Auditor Mary Taylor has released an audit for the Brown County financial condition in which the auditors found findings for recovery involving the payroll clerk for the Brown County Sheriff's Office.

  In a letter to the Brown County Board of Commissioners, for the audit period of Jan. 1, 2009 through Dec. 31, 2009, Taylor said: "We have reviewed the Independent Auditor’s Report of Brown County prepared by Balestra, Harr & Scherer, CPAs, Inc., for the audit period. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. In conjunction with the work performed by the Independent Public Accountant, the Auditor of State is issuing the following:

Finding for Recovery

"During the period of Sept. 19, 2008 through Sept. 24, 2009, Angela Joy Yazell was the payroll clerk for the Brown County Sheriff’s Office. Her job duties included maintaining approved leave and overtime requests, preparing a spreadsheet each pay period with all sheriff employees and hours worked, leave taken, overtime worked, hourly rate, and gross pay due. Additionally, she ensured the Auditor’s Office computer generated payroll report was modified to reflect overtime to be paid or pay to be deducted from an employees pay check, and was responsible to verify that the payroll expenditures charged to the Sheriff’s appropriation code matched the above referenced spreadsheet of employee time worked kept on file at the Sheriff’s Office.

"Through comparison of the Sheriff’s Office payroll reports to the Auditor’s Office payroll reports, corroborating interviews with persons in Sheriff’s Office, and overtime requests, we identified $2,000.43 of overtime pay which was paid to Angela Joy Yazell; however, the overtime was not earned," the auditor said.

"In accordance with the foregoing facts and pursuant to Ohio Revised Code Section 117.28, a Finding for Recovery for public monies illegally expended is hereby issued against Angela Joy Yazell in the amount of $2,000, and in favor of Brown County General Fund."

In addition, the auditor also noted this Finding for Recovery: "During the period of Sept. 19, 2008 through Sept. 24, 2009, Angela Joy Yazell was the payroll clerk for the Brown County Sheriff’s Office. In addition to her job duties as payroll clerk, she also prepared receipts and deposits of checks and cash received for Sheriff’s sales, CCW applications/renewals, BCI/FBI webchecks, prisoners housing payments, and other miscellaneous receipts.

"Through comparison of the Sheriff’s Regular Account receipt ledger, deposit slips, and the CCW and BCI/FBI webcheck receipt books, we identified $630 of cash collected but not deposited. In accordance with the foregoing facts and pursuant to Ohio Revised Code Section 117.28, a Finding for Recovery for public monies collected but not accounted for is hereby issued against Angela Joy Yazell in the amount of $630, and in favor of Brown County General Fund.

"In addition we have also noted additional matters that we have communicated to the Brown County Sheriff in a separate letter dated Dec. 22, 2010," the auditor said. "Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. Brown County is responsible for compliance with these laws and regulations."