TABLE OF CONTENTS. Schedule of County Officials and Related Individuals 1. Independent Accountants Report 3. Background 5

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3 TABLE OF CONTENTS TITLE PAGE Schedule f Cunty Officials and Related Individuals 1 Independent Accuntants Reprt 3 Supplement t the Special Audit Reprt Backgrund 5 Issue N. 1 Review f Internal Cntrl Prcedures 6 Issue N. 2 Review f Prbatin Department Depsit Tender 11 Issue N. 3 Review f Prbatin Department Depsits and Selected Disbursements 12 Greene Cunty Adult Prbatin Department

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5 GREENE COUNTY ADULT PROBATION DEPARTMENT COLLECTIONS SCHEDULE OF COUNTY OFFICIALS AND RELATED INDIVIDUALS As f December 31, 2002 Greene Cunty Cmmn Pleas Curt Judges Hnrable J. Timthy Campbell* Hnrable Stephen A. Wlaver** Greene Cunty Cmmn Pleas Curt Administratr E.J. Griffith Greene Cunty Adult Prbatin Department Kathryn Wilsn, Directr Lrraine Simmns, Fiscal Officer Len Kaczynski, Senir Prbatin Officer Lynette Ogle, Senir Prbatin Officer Rchele Burnette, Prbatin Officer Angie Bignell, Prbatin Officer Martha Dargis, Secretary Luise Kreitz, Secretary * - Appinted September 3, 2003 ** - Elected Nvember 2002 with term beginning January 2, 2003 Greene Cunty Adult Prbatin Department 1

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7 The Hnrable J. Timthy Campbell The Hnrable Stephen A. Wlaver E.J. Griffith, Curt Administratr Greene Cunty Cmmn Pleas Curt 45 Nrth Detrit Street Xenia, Ohi INDEPENDENT ACCOUNTANTS REPORT At yur request, we have cnducted a special audit f the Greene Cunty Adult Prbatin Department s ( Department ) cllectins by perfrming the prcedures enumerated in the attached Supplement t the Special Audit Reprt fr the perid May 1, 1998 thrugh December 31, 2002 ( the Perid ), slely t: Obtain an understanding f the prcedures fllwed by the Department fr cllecting, depsiting, psting, and disbursing restitutin and fines. Cmpare the amunts depsited per the bank statements t the manual receipts issued by the Department, and verify amunts cllected were depsited intact. Verify manual receipts issued fr restitutin and fines cllected by the Department were depsited. This engagement was cnducted in accrdance with cnsulting standards established by the American Institute f Certified Public Accuntants. The prcedures and assciated findings are detailed in the attached Supplement t the Special Audit Reprt. A summary f ur prcedures and significant results is as fllws: 1. We btained an understanding f the Department s daily prcedures when cllecting, depsiting, psting, and disbursing prbatiners restitutin and fines. Significant Results In recnciling the Department s bank accunt, we calculated a shrtage f $584 and issued a finding fr recvery against Lrraine Simmns, fiscal fficer, and her bnding cmpany. In additin, we issued tw nncmpliance citatins fr failing t make timely depsits and maintain recrds, and fur management cmments relating t weaknesses in the Department s peratins. 2. We btained the supprting dcumentatin fr daily depsits and cmpared it t the receipts issued by the prbatin fficers t verify the types f tender received were depsited intact. Fr this issue nly, and in accrdance with ur Letter f Arrangement with the Judges, ur audit perid was t be May 1, 1998 thrugh May 31, Hwever, we perfrmed these prcedures fr the three mnths preceding and fllwing the riginal prbatiner s receipt dated Nvember 9, 1998 withut exceptin. After reviewing the results belw with the Judges, it was decided that we wuld nt recncile tender fr the remaining mnths. Significant Results Frm August 1, 1998 thrugh February 28, 1999, receipts ttaling $132,447 were cllected and depsits ttaling $135,366 were made int the Department s bank accunt. We btained dcumentatin frm the financial institutin and the Department and were able t reslve the variance f $2,919. 3

8 Greene Cunty Adult Prbatin Department Independent Accuntants Reprt Page 2 3. We cmpared the ttal receipts issued by the prbatin fficers fr the Perid t thse receipts depsited int the Department s accunts and investigated significant variances. Significant Results During the Perid, 12,370 receipts, ttaling $1,387,951, were recrded in the Department s cmputer system and 394 depsits, ttaling $1,393,828, were psted by the financial institutin t the Department s bank accunt. We btained dcumentatin frm the financial institutin and the Department and were able t reslve the remaining variance f $5,877. We identified 298 manual receipts which were issued fr amunts cllected ttaling $23,257, but were nt depsited in the Department s bank accunt nr psted t the Department s cmputer system. We issued a finding fr recvery ttaling $23,257 against Rchele Burnette, prbatin fficer, and her bnding cmpany. 4. On March 19, 2004, we held an exit cnference with the fllwing individuals representing the Department: Judge J. Timthy Campbell Judge Stephen A. Wlaver E.J. Griffith, Curt Administratr The attendees were infrmed that they had five business days t respnd t this Special Audit Reprt. We received a respnse frm the Curt dated March 25, This respnse was evaluated and mdificatins were made t the attached Supplement t the Special Audit Reprt as we deemed apprpriate. This reprt is intended slely fr the infrmatin and use f the Curt and is nt intended t be and shuld nt be used by anyne ther than these specified parties. Hwever, reprts by the Auditr f State are a matter f public recrd and use by ther cmpnents f state gvernment r lcal gvernment fficials is nt limited. Betty Mntgmery Auditr f State February 9, 2004 Greene Cunty Adult Prbatin Department 4

9 Supplement t the Special Audit Reprt Backgrund On January 6, 2003, Greene Cunty Cmmn Pleas Curt Judge Stephen A. Wlaver cntacted Auditr f State representatives requesting a special audit f the Greene Cunty Adult Prbatin Department restitutin accunt. Judge Wlaver indicated he became aware f prbatiner payments ttaling apprximately $4,000, in which the payment had been received by a Department prbatin fficer and nt depsited. Of the $4,000, $2,310 was related t a payment made by a specific prbatiner. Judge Wlaver indicated the specific prbatiner had received a written ntice that his prbatin was ging t be revked fr nnpayment f curt-rdered restitutin. Hwever, the prbatiner was able t prduce an riginal receipt dated Nvember 9, 1998 verifying the $2,310 restitutin payment had been received by the Department. The Department later determined the $2,310 had nt been depsited in its bank accunt. An emplyee s review f the Department s financial recrds identified an additinal 30 receipts in which the Department had received payments which had nt been depsited. Upn becming aware f this matter, the Curt cntacted the Fairbrn Plice Department and the Greene Cunty Prsecutr s Office. Furthermre, via Judges Entry dated January 10, 2003, the Curt required all payments made t the Curt, including but nt limited t, curt csts, fines, restitutin, fees, supervisin csts, wrk release fees and ther funds shall frm the date f this entry be depsited with the Greene Cunty Clerk f Curts during nrmal business hurs r by mail. On January 16, 2003, the Auditr f State s Office declared a special audit t cnfirm whether receipts cllected by the Department were depsited fr the perid May 1, 1998 thrugh December 31, Greene Cunty Adult Prbatin Department 5

10 Supplement t the Special Audit Reprt Issue N. 1 Review f Internal Cntrl Prcedures We btained an understanding f the Department s daily prcedures when cllecting, depsiting, psting, and disbursing prbatiners restitutin and fines. Prcedures We interviewed all Department emplyees and btained an understanding f the prcedures fllwed by Department persnnel including (a) cllecting payments frm prbatiners; (b) recrding payments in the Department s cmputer system; (c) preparing depsits; (d) disbursing funds received; and (e) recnciling the Department s bank accunt. Results The Department cllected prbatiner payments at its main ffice in Xenia and a satellite ffice in the city f Fairbrn. The Department s practice did nt allw fr the prbatiners t pay restitutin and fines with a persnal check. The prcess fr payment cllectin at the tw ffices was as fllws: Xenia Office Unless she was absent 1, Lrraine Simmns, fiscal fficer, cllected the prbatiner s payments in the frm f cash, mney rders, r prbatiners emplyers checks. Upn receipt f the prbatiner s payment, Ms. Simmns, r the emplyee wh cllected the payments, cmpleted a manual duplicate receipt and prvided the white cpy f the manual receipt t the prbatiner. The yellw manual cpy f the receipt was prvided t Ms. Simmns upn cmpletin f all the receipts n the page. If the prbatiner mailed the payment, bth cpies f the receipt were marked by Ms. Simmns with the prbatin fficer s initials and the white cpy was prvided t his r her prbatin fficer. The cllectins were given t Ms. Simmns; hwever, in her absence, they were placed in an unlcked bank bag maintained in an unlcked safe. Fairbrn Office Tw prbatin fficers were assigned t the Fairbrn Office each Mnday 2 t cllect payments and meet with reprting prbatiners. Upn receipt f payment, the prbatin fficers cmpleted a manual triplicate receipt f which, the white cpy was prvided t the prbatiner, the yellw cpy was submitted at a later date with the recnciled bank bag t the fiscal fficer, and the pink cpy was maintained at the Fairbrn Office. Each Mnday, the prbatin fficers either tk the recnciled bank bag with that day s cllectins hme, then turned it int t the fiscal fficer the next day, r the prbatin fficers left the recnciled bank bag at the Fairbrn Office until Ms. Simmns requested it. Once a week, Ms. Simmns ttaled the yellw cpies f the manual receipts received at the Xenia Office and cmpared the amunt cllected t the amunt maintained in the safe. Ms. Simmns wuld als review and cmpare the yellw manual receipt cpies t the cash in the bank bags prvided by the prbatin fficers assigned t the Fairbrn Office. If the yellw manual receipt cpies did nt agree t the amunt f cash cllected, the cash and receipts were returned t the prbatin fficer t reslve the discrepancy. Once the discrepancy was reslved, Ms. Simmns prepared a depsit slip fr the Xenia and Fairbrn cllectins, made the depsit, and psted the manual receipts n the date depsited t the Department s cmputer system. The cmputerized receipts were dated the same day as the depsit date instead f the actual date the cllectins were received. 1 During the fiscal fficer s absence, ne f the secretaries r prbatin fficers wuld cllect the prbatiner s restitutin payment. 2 Defendants were required t reprt t the Fairbrn Office n Mndays. The Fairbrn Office was permanently clsed n July 31, 2002, and the tw prbatin fficers were reassigned n Mndays t the Xenia Office. Greene Cunty Adult Prbatin Department 6

11 Supplement t the Special Audit Reprt On r abut the 15 th and the 30 th f each mnth, Ms. Simmns disbursed restitutin payments t the victims identified by the Pre-Sentence Investigatin Reprt r by the prbatin fficer. At the end f each mnth, Ms. Simmns disbursed funds due either t the Department fr supervisin fees r t the Clerk f Curts fr ther fines. During ur review f the Department s prcedures, we identified the fllwing significant weaknesses which ccurred during the Perid; hwever, n January 10, 2003, the Cmmn Pleas Curt Judges issued a Judgment Entry that all prbatiners payments shall frm the date f this entry be depsited with the Greene Cunty Clerk f Curts during nrmal business hurs r by mail. As a result f this entry, prbatiners payments were n lnger accepted at the prbatin ffices and we will nt issue management cmments related t these weaknesses: Written plicies did nt exist fr cllecting, depsiting, recrding, and disbursing funds received by the Department. Additinally, these duties were perfrmed typically by the fiscal fficer withut segregatin f duties. The Directr indicated n review f the recrds generated by the fiscal fficer, such as the peridic cash receipt jurnals, depsits, r the disbursement jurnals, was perfrmed. Hwever, the Directr stated she reviewed the manual checks fr reasnableness prir t signing. Cntrls did nt exist t ensure all receipts issued were cmpleted with a date, signature, defendant s name, r case number; received by the fiscal fficer t be depsited; r were depsited int the Department s bank accunt. In additin, the receipt date in the cmputer system did nt accurately reflect when the Department received the payments. Cntrls did nt exist fr tracking the issuance f receipt bks t Departmental emplyees r ensuring all previusly issued receipts had been used. In eight instances, the receipts vided by the Department emplyees were nt maintained. There was n evidence f a supervisry review f the reasn fr the vided receipt. Dcumentatin was nt maintained t supprt the amunt f mney which the prbatin fficer gave t the fiscal fficer. Cllected funds were maintained in an unlcked safe during ffice hurs. We identified the fllwing nn-cmpliance which ccurred during the Perid and weaknesses in the department which cntinued t exist as f the date f ur audit reprt. Therefre, we will issue nncmpliance citatins and management cmments accrdingly: Depsits were made n a weekly r bi-weekly basis instead f mre timely as required by Ohi Rev. Cde Sectin In additin, Fairbrn Office cllectins were repeatedly held up t 77 days prir t being depsited in the bank. Accrding t the Curt, as f January 31, 2003, the Department n lnger received r prcessed restitutin r curt cst payments. Department emplyees indicated pink cpies f receipts, vided receipts, prbatiner sign-in sheets, and adding machine tapes supprting the depsits were smetimes destryed. Ms. Simmns indicated she did nt review the recrds retentin schedule t determine what recrds were required t be maintained. The bank accunt had nt been recnciled since February Based n available dcumentatin supprting amunts t be disbursed and utstanding checks, we determined $54,731 shuld be the balance in the bank accunt as f February 28, Hwever, the bank accunt had a balance f $54,147 resulting in a shrtage f $584. We will issue a finding fr recvery against Lrraine Simmns, fiscal fficer, and her bnding cmpany, Western Surety Cmpany, jintly and severally, fr mnies cllected but unaccunted fr. 3 Activity in this accunt ceased as f January Greene Cunty Adult Prbatin Department 7

12 Supplement t the Special Audit Reprt The Amunt t be Disbursed Reprt included payments due t the lcal gvernments, the Department, and victims. The utstanding check list included checks issued as early as Old utstanding checks shuld either be reissued r remitted t the Unclaimed Mnies Fund nce it is determined the victim cannt be lcated. Incmplete prbatin infrmatin and inaccurate entries were recrded in the Department s cmputer system, including whether the prbatiner was cmplying with reprting requirements. Cmputerized case files and related transactins were deleted frm the Department s cmputer system withut a curt rder t either seal r expunge the case. We identified seven instances where prbatiners were administratively terminated 4 frm prbatin prir t making full restitutin t the victim. Restitutin amunts still due ttaled $8,507, and unpaid curt fees were $2,727. Finding fr Recvery Lrraine Simmns, fiscal fficer, was respnsible fr depsiting cllectins received by the Department and was respnsible fr recnciling the bank accunt. In recnciling the bank accunt, we determined the bank balance shuld be $54,731, as f February 28, The February 28, 2003 bank statement indicated a balance f $54,147 resulting in a shrtage f $584 in the Department s bank accunt. In accrdance with the freging facts, and pursuant t Ohi Rev. Cde Sectin , a finding fr recvery fr public mnies cllected but unaccunted fr is hereby issued against Lrraine Simmns, fiscal fficer, and Western Surety Cmpany, her bnding cmpany, jintly and severally, in the amunt f $584, and in favr f the Greene Cunty Adult Prbatin Department. Nncmpliance Citatins Depsit f Public Funds Ohi Rev. Cde Sectin 9.38 states in part, If the ttal amunt f the public mnies s received des nt exceed ne thusand dllars, the persn shall depsit the mnies n the business day next fllwing the day f receipt, unless the public ffice f which that persn is a public fficial adpts a plicy permitting a different time perid, nt t exceed three business days next fllwing the day f receipt, fr making such depsits, and the persn is able t safeguard the mnies until such time as the mnies are depsited. The Department did nt have a plicy fr depsiting public funds. Instead, depsits were made n a weekly r bi-weekly basis and Fairbrn Office cllectins were held up t 77 days befre being depsited. Accrding t the Curt, as f January 31, 2003, the Department n lnger cllected restitutin r curt csts. Recrds Retentin Ohi Rev. Cde Sectin (A) states (a)ll recrds are the prperty f the public ffice cncerned and shall nt be remved, destryed, mutilated, transferred, r therwise damaged r dispsed f, in whle r in part, except as prvided by law r under the rules adpted by the recrds cmmissins prvided fr under sectins t f the Revised Cde The Greene Cunty Cmmn Pleas Curt Schedule f Recrd Retentin and Destructin prvides riginal papers f prbatiners shall be maintained fr a perid f 5 years after the prbatin is terminated. 4 In an administrative terminatin actin, the Curt grants release frm prbatin fr a variety f reasns including the expiratin f the prbatin perid r terminatin due t a new ffense being cmmitted. Greene Cunty Adult Prbatin Department 8

13 Supplement t the Special Audit Reprt Interviews with Department emplyees identified pink cpies f receipts, vided receipts, prbatiner sign-in sheets, and adding machine tapes supprting mnies cllected were nt maintained r destryed in accrdance with the recrds retentin schedule adpted by the Cmmn Pleas Curt. During an interview with Ms. Simmns, she cnfirmed the Department was nt fllwing the established recrds retentin schedule. We recmmend the Department review its current recrds retentin schedule, update it as necessary, and prvide it t all departmental emplyees. By ding s, emplyees will be aware f what recrds are t be maintained. Management Cmments Department s Bank Accunt The Department s bank accunt had nt been recnciled since February We determined $36,948 in prbatiners payments had been depsited and nt disbursed. Cllected funds were due t banks, credit card cmpanies, lcal businesses, gvernmental agencies and the Department. The fiscal fficer indicated, in sme instances, that she did nt have a current address r did nt realize the funds were due t the Department. The amunts shuld be disbursed as sn as a victim with a crrect address is identified. In additin, we identified $17,783 in utstanding checks. Of the 314 checks n the utstanding check list, 177 checks were issued prir t January 1, 2002, t varius individuals, gvernmental agencies, banks, and credit card cmpanies. We recmmend the Department cntact the varius victims, including lcal businesses, banks, gvernments, and insurance/mrtgage cmpanies, and review the Pre-Sentence Investigatin Reprts t btain a current address t disburse the funds. If the Department is unable t lcate a current address, these funds and any ther unidentified amunts shuld be submitted t the Unclaimed Mnies Fund in accrdance with Ohi Rev. Cde prvisins. Cmputerized Case Files The cmputerized case files cntained incmplete infrmatin, such as vital statistics, ffense, payments, victims names, r prbatiners name. In additin, we nted instances where payments cllected by the Greene Cunty Department f Jbs and Family Services 5 ( Greene Cunty DJFS ) were recrded in the case ntes f the Department s cmputerized case file. These payments shuld have been recrded as payments received and disbursed t reduce the restitutin balance reprted as wed by the prbatiner. This resulted in an incrrect balance being transferred t the Clerk f Curts fr future cllectins. The cmputerized case file shuld reflect an accurate accunting f case activity. We recmmend the Department review all f the case files transferred t the Clerk f Curt s Office and identify thse with the Greene Cunty DJFS as a victim. In thse instances, the Department shuld review the case ntes and receipts t recalculate the amunt f restitutin due. If necessary, a crrected balance shuld be frwarded t the Clerk f Curts. Fr thse cases transferred with an undetermined victim r ther incmplete infrmatin, the Department shuld update the infrmatin based n the case file and infrm the Clerk f Curts Office f any changes made t the case file. Plicy and Prcedure Manual The Department des nt have a plicy and prcedure manual fr the prbatin fficers and/r fiscal fficer t fllw when recrding infrmatin int the Department s cmputer system. In sme cases, the Department s cmputer system did nt include cmplete infrmatin n the prbatiner r whether the prbatiner was cmplying with reprting requirements. We recmmend the Department develp plicies and prcedures t prvide guidance when creating a new case file and standardizing hw the Department s cmputer system will be used. In additin, the Department shuld review its active cmputerized case files fr accuracy and cmpleteness f the infrmatin cntained. 5 Frmerly knwn as the Department f Human Services Greene Cunty Adult Prbatin Department 9

14 Supplement t the Special Audit Reprt Terminatin f Prbatin We identified seven case files where prbatiners were administratively terminated prir t r at the end f the curt-rdered prbatin, even thugh restitutin ttaling $8,507, and curt fees ttaling $2,727, had nt been paid. The Department des nt have a plicy in place t practively mnitr restitutin and fine payments t ensure the amunt due is paid prir t terminatin f the defendant s prbatin. As a result, prbatiners were remved frm prbatin withut paying their fees r restitutin in full. We recmmend the Department develp prcedures t ensure fees and restitutin have been paid prir t the terminatin f a defendant s prbatin. Greene Cunty Adult Prbatin Department 10

15 Supplement t the Special Audit Reprt Issue N. 2 Review f Prbatin Department Depsit Tender We btained the supprting dcumentatin fr the daily depsits frm May 1, 1998 thrugh May 31, , and cmpared the supprting dcumentatin t the receipts issued by the prbatin fficers t verify the types f tender received were depsited intact. Prcedures 1. We issued a subpena t btain cpies f depsit slips and supprting dcumentatin frm Key Bank t determine the amunt and type f tender depsited int the Department s accunt. 2. We btained a cmputerized file f the manual receipts issued by the prbatin fficers t determine the amunt received. 3. We cmpared the dcumentatin btained in Prcedure N. 1 t the cmputerized receipt file btained in Prcedure N. 2 and verified whether cllected tender was depsited in the frm it was received. Results 1. The Department made 42 depsits ttaling $135,366 frm August 1, 1998 thrugh February 28, The Department s cmputerized file includes 1,108 issued receipts 8 ttaling $132,447, frm August 1, 1998 thrugh February 28, The Department s cmputer system did nt identify the type f tender received. As a result, each f the checks and mney rders btained frm Key Bank was assigned t a receipt based n the infrmatin n the check r mney rder. If a defendant name and/r case number was nt available, we assigned the check r mney rder t a receipt issued fr the same amunt. The Department s depsits reflected $2,919 mre than the amunt recrded in the cmputerized receipt file frm August 1, 1998 thrugh February 28, The $2,919 included: 10 carbn cpies f the manual receipts, ttaling $2,899 which were lcated but had been deleted frm the cmputerized receipt file based n a curt entry. One $20 receipt was listed twice in the cmputerized receipt file. We als nted the fllwing: Emplyees cashed persnal checks using the funds maintained in the safe. One prbatiner used a check t pay $99; hwever, the receipt indicates nly $54 was received. We were unable t determine whether the $45 variance was returned t the prbatiner in cash. Tw mney rders listed the payee as the prbatin fficer instead f the Department. 6 In accrdance with ur Letter f Arrangement with the Judges, the perid fr Issue N. 2 was May 1, 1998 thrugh May 31, The specific prbatiner payment t which we referred in the backgrund prtin f ur reprt was prcessed in Nvember Our initial cmparisn f the types f tender received and depsited included three mnths befre and after that payment (i.e., August 1, 1998 thrugh February 28, 1999). On March 19, 2003, we met with the Judges and indicated that during that time, there were n discrepancies in the types f tender received and depsited. Since we were perfrming ther audit prcedures fr the remaining mnths identified fr this issue, the Judges requested we discntinue recnciling tender as a result f ur findings. 8 We utilized the cmputerized receipt dates which are actually the dates the receipts were depsited, as ppsed t the date revenues were received. Greene Cunty Adult Prbatin Department 11

16 Supplement t the Special Audit Reprt Issue N. 3 Review f Prbatin Department Depsits and Selected Disbursements We cmpared the ttal receipts issued by the prbatin fficers fr the Perid t thse receipts depsited int the Department s accunts and investigated significant variances. Prcedures 1. We issued a subpena t btain cpies f depsit slips and supprting dcumentatin frm Key Bank t determine the amunt depsited int the Department s accunt. 2. We btained a cmputerized file f the manual receipts issued by the prbatin fficers t determine the amunt which the Department recrded as being received. 3. We cmpared the dcumentatin btained in Prcedure N. 1 t the cmputerized receipt file btained in Prcedure N. 2 and verified whether the funds cllected were depsited intact. In additin, we reviewed the manual receipts fr irregularities. If a manual receipt was vided, we reviewed available dcumentatin t ensure the receipt was vided fr a valid reasn. Any discrepancies identified were investigated. 4. We reviewed selected disbursements t determine whether the payee agreed t the cmputerized case file infrmatin. Results 1. The Department made the fllwing depsits fr the Perid: Perid N. f Depsits Ttal Depsit Amunt May 1998-December $156,019 Calendar Year ,506 Calendar Year ,211 Calendar Year ,285 Calendar Year , $1,393, Utilizing the cmputerized receipt file, the Department issued the fllwing receipts during the Perid: Perid N. f Receipts 9 Ttal Amunt f Receipts Issued May 1998-December ,700 $154,709 Calendar Year , ,102 Calendar Year , ,645 Calendar Year , ,688 Calendar Year , ,807 12,370 $1,387,951 9 These numbers are apprximate and are based n the fllwing series: 1998 ( Xenia Office; 497- Fairbrn), 1999 ( Xenia Office; 474-Fairbrn), 2000 ( Xenia Office; 420-Fairbrn), 2001 ( Xenia Office; 413 Fairbrn), 2002 ( Xenia Office; 241-Fairbrn). Greene Cunty Adult Prbatin Department 12

17 Supplement t the Special Audit Reprt 3. A cmparisn f receipts issued in Result N. 2 t each depsit in Result N. 1 resulted in a variance f $5,877. The $5,877 variance cnsists f: 35 manual receipts, ttaling $6,911, were depsited in the Department s bank accunt but were deleted frm the cmputerized receipt file. Of these 35 receipts, eight were deleted based n an expungement rder filed by the Curt. There was n dcumentatin t supprt why the remaining 27 were deleted frm the system. Tw receipts, ttaling $118, were depsited int the Department s bank accunt and were psted as being received n behalf f the Greene Cunty DJFS. Hwever, we were unable t verify that the Greene Cunty DJFS received the payments r whether the defendants benefits had been reduced. We issued a management cmment in Issue N. 1, t review Cmputerized Case Files with the Greene Cunty DJFS included as a victim. 11 receipts ttaling, $1,012, were recrded as received in the cmputerized receipt file even thugh the payment was depsited in the Greene Cunty Clerk f Curts accunt. Three receipts, ttaling $140, were recrded in the cmputerized receipt file twice. In btaining an explanatin f the variance, we determined 48 f the abve nted 51 variances caused gaps in the numerical receipt sequence in the cmputerized receipt file. As a result, we scanned the numerical sequence and identified an additinal 606 gaps in the numerical sequence which cnsisted f: 15 receipts had an incrrect receipt number recrded in the cmputer system which did nt agree t the actual receipt number. Three receipts frm the Fairbrn Office s triplicate receipt bk culd nt be lcated. Three receipts were issued and nt psted n the cmputer system. These receipts had d nt pst written n them. Accrding t Ms. Simmns, these checks were written by the prbatiner directly t a service prvider wh perfrmed an evaluatin r lab testing. The Department later remits t the service prvider by the Department upn receipt f an invice. Therefre, the payments were nt recrded in the Department s cmputer system. 121 receipts were vided. Of the 121 receipts, 58 receipts were replaced with anther receipt t the defendant, 52 receipts were nt reissued, and we were unable t btain sufficient explanatin as t why the remaining 11 receipts were vided and nt reissued. 166 receipts frm the Fairbrn Office were nt used and all three cpies were lcated at the Department. 298 Fairbrn Office receipts ttaling $23,257, related t 88 cases, were issued by Rchele Burnette; hwever, they were nt depsited int the Department s bank accunt. During interviews with Ms. Burnette n January 29 and 30, 2004, she stated that she used tw different receipt bks at the same time; that she did nt date receipts issued; and that cpies f undepsited receipts were issued by her. Therefre, we have issued a finding fr recvery fr public mnies cllected but unaccunted fr against Rchele Burnette, prbatin fficer, and her bnding cmpany, Western Surety Cmpany, jintly and severally. Greene Cunty Adult Prbatin Department 13

18 Supplement t the Special Audit Reprt 4. We cmpared the payees listed n 1,925 checks issued t varius vendrs which were listed as victims in the cmputerized case file with n exceptins. The payees reviewed included banks, insurance cmpanies, credit card cmpanies, and gvernmental entities, Finding fr Recvery We identified 298 receipts ttaling $23,257 which were issued by Rchele Burnette, prbatin fficer, assigned t the Fairbrn Satellite Office. These receipts were nt depsited int the Department s bank accunt. During interviews with Ms. Burnette n January 29 and 30, 2004, she stated that she used tw different receipt bks at the same time and did nt date the receipts she issued. Additinally, Ms. Burnette cnfirmed that cpies f undepsited receipts were issued by her. In accrdance with the freging facts, and pursuant t Ohi Rev. Cde Sectin , a finding fr recvery fr public mnies cllected but unaccunted fr is hereby issued against Rchele Burnette, prbatin fficer, and Western Surety Cmpany, her bnding cmpany, jintly and severally, in the amunt f $23,257, and in favr f the Greene Cunty Adult Prbatin Department. Greene Cunty Adult Prbatin Department 14

19 88 East Brad Street P.O. Bx 1140 Clumbus, Ohi Telephne Facsimile GREENE COUNTY ADULT PROBATION DEPARTMENT GREENE COUNTY CLERK'S CERTIFICATION This is a true and crrect cpy f the reprt which is required t be filed in the Office f the Auditr f State pursuant t Sectin , Revised Cde, and which is filed in Clumbus, Ohi. CLERK OF THE BUREAU CERTIFIED APRIL 20, 2004