An audit released by Auditor of State Keith Faber issued a finding for recovery against Brian Barr, the Clerk-Treasurer for the Village of Kingston (Ross County) and his bonding company. The audit orders Barr to repay $3,215 to the Ross County village for money lost due to "poor accounting practices".
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“The evidence uncovered by this audit revealed that the fiscal officer made a mess out of Kingston’s financial operations,” Auditor of State Keith Faber said. “The village’s current leadership owes it to their citizens to clean this up as soon as possible.”
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Specifically, auditors found that Barr did not prepare timely or accurate bank reconciliations. He entered incorrect balances into bank reconciliations to match the balances in the village accounting system. He did not post disbursements and receipts in a timely manner and some he did not post to the village accounting system at all. These issues, among others, reduced village management’s ability to monitor the village’s assets and funds. It also increased the risk that errors, fraud, or theft could occur without the village detecting it in a timely manner. After accounting for the known posting errors, the reconciled book balance was $3,215 over the bank balance at December 31, 2016.
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Additionally, in several instances, the village did not accurately record receipts in the proper funds for 2015 and 2016. The village also did not record Ohio Water Development Authority debt payments in 2016.
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The village has yet to post adjustments to correct the accounting system and financial statements.
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A full copy of the audit report is available online.