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Audit finds Fowler Township overspent funds, officials say 'no money is missing'

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A newly released state audit found Fowler Township overspent by more than $450,000 in 2022 and 2023, but township officials said the issue was due to paperwork problems, not missing funds.

According to the Ohio Auditor of State, the township’s general fund exceeded appropriations by more than $200,000 in 2022 and around $253,000 in 2023.

The audit attributes the issue to insufficient documentation and budget filings.

“Due to inadequate policies and procedures in approving and documenting appropriations, the Township’s General Fund had expenditures in excess of appropriations,” the audit states.

Former Fiscal Officer and current Trustee Lynn Michalec took full responsibility and said she failed to submit the proper appropriation reports to the county auditor during a time when she was overwhelmed personally and professionally.

Michalec said that although the audit findings look questionable on paper, the township was never in a financial deficit. 

She added that she eventually brought in Cathy Carr to help manage the fiscal office, and later stepped down in August 2022, calling Carr “an incredible support.”

Carr now serves as the township’s fiscal officer as of January 2024. 

She said the township’s finances are now being reviewed more rigorously.

“The funds have always been there,” Carr said. “There’s not going to be any cuts. There’s not going to be any services cut, no personnel cut. The money is available. It was just not reported properly to the auditor in a timely fashion.”

Carr said that going forward, the township will continue to provide regular financial updates during trustee meetings, including monthly bank reconciliations and fund statuses. 

“We can’t undo what was done,” Carr said, “but going forward, we can make sure that all of the appropriate forms and information is submitted to the auditor’s office."

Carr acknowledged that while financial tracking has improved, the township is still working on developing proper internal procedures and policies for trustees.

“It was an oversight,” she reiterated about the recent audit findings, “We are a smaller township, and we do take pride in our township and want to make sure that everything is done appropriately and accurately according to the state laws.”

Carr said the township has an open-door policy. 

“If anybody had any questions, if they wanted to come in and look at the financials, all they need to do is make an appointment," she said, "I’d be happy to meet with them and give them any information they would like."

She said the township can provide records showing finances are in good standing once she returns to an event she's attending in Columbus. 


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