No money missing in Fowler
FOWLER — The Ohio Auditor’s office found Fowler Township’s fiscal officer did not follow regulations requiring her to certify available funds before incurring obligations or spending money. The audit, for 2004 and 2005, did not indicate any money was missing.
A fiscal officer certificate indicates that the amount of the purchase has been lawfully appropriated and is in the treasury or in the process of collection and is free from any previous encumbrances.
Of 40 expenditures examined in 2004 and 2005, there were 34 instances where proper certification was not obtained; the same problem was noticed in a 2003 audit.
Lynn M. Michalec has been clerk and fiscal officer of the township since April 2004.
Township officials told the state they would implement procedures to comply in the future.