An audit of the Village of Owensville's finances has led to a finding for recovery against former fiscal officer Brian Switzer. The audit scrutinized records from January 1, 2021, to December 31, 2022, and concluded with Switzer and his bonding company being jointly and severally liable for the sum of $1,219 for undocumented or disallowed credit card transactions, as reported by Ohio Auditor of State Keith Faber.
The findings specifically point to $426 in credit card expenses without the necessary original, itemized receipts and another $529 on floral purchases billed to the village credit card, which, amongst other expenses, were deemed as non-allowable uses of village funds. There's also an issue with $96 paid in credit card interest, and it turns out that village employees paid $168 in sales tax on purchases, a cost the village was exempt from. The details of the audit are openly available on the Ohio Auditor's website for those seeking more in-depth information.
According to the Ohio Auditor's office, the role of the fiscal officer is to ensure "that the public money of the village is spent responsibly and carefully and recovered if erroneously paid out." The audit highlights that this fiduciary duty was apparently neglected under Switzer's watch.
Owensville, a small municipality in Clermont County, was found to be at a disadvantage due to these financial missteps. This recent discovery serves to remind public officials and the community at large of the rigorous oversight needed to protect public resources from misuse. The former fiscal officer's actions, or lack thereof, reflect a governance gap that, while not vast in monetary terms, speaks volumes about the importance of meticulous financial management in public office.
