State Auditor Dave Yost doesn’t like sushi.
“But I especially hate it when the taxpayers pick up the tab,” he said Tuesday following the release of a state audit probing finances for the village of Shreve in Wayne County.
The tiny village of roughly 1,500 people along the southern edge of Wayne County was found to have financial records that were too disorganized to audit when Yost’s team reviewed expenditures from two years ago.
The audit released Tuesday shows checks written to replace withdrawals from the village’s petty cash fund, yet no documents could be found to explain many of the withdrawals.
In all, the village lacked “proper documentation” for $3,042 in credit card purchases made between Jan. 1, 2013, and Dec. 31, 2014. Further investigation determined that about 91 percent of the spending in question “was for a proper public purpose based on similar transactions and receipts for other purchases from the same vendors,” Yost’s office said.
The remainder, $269, could not be justified. These transactions, which detailed a taste for Japanese cuisine, included purchases from Kooma Sushi, Haruki East, Japanese Steakhouse and Double Tree by Hilton.
In its official response in the audit, the village of Shreve said: “The previous fiscal officer was terminated from the position on September 8, 2015. Moving forward, this office will do their best to work diligently and efficiently and maintain accurate and complete financial records. The Village of Shreve is scheduled in April to attend [Uniform Accounting Network] training.”
The village, which operated on an annual budget of about $386,000, also racked up $353 in late charges and interest over the two-year audit period, which encompassed previously “unauditable” financial records from the prior year.
The audit also uncovered 10 checks worth $1,815 that were used to replenish the village’s petty cash account. Auditors concluded that most of the unknown expenditures did satisfy the state’s requirement for proper public use. However, $792 had no documentation. All but $312 of that amount was issued as year-end employee bonuses approved by council, the audit found. The rest, including a $111 check endorsed by Mayor Bruce Biggs, could not be accounted for.
In all, the state has asked the village to repay $823 and Biggs to return the $111.
The village did not immediately respond to an email offering the chance to elaborate on the audit’s findings.
Doug Livingston can be reached at 330-996-3792 or dlivingston@thebeaconjournal.com. Follow on Twitter: @ABJDoug.