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State audit accuses Macksburg fiscal officer of stealing

A Caldwell woman is set for trial on Nov. 15 in Washington County Common Pleas court for allegedly stealing $3,885 from the Village of Macksburg.

Fiscal officer Kimberlee L. Gardine, 51, of 151 Main St., Apt. 2 B, Caldwell, was indicted in June for one fourth-degree felony charge of theft in office and a third-degree felony charge of tempering with records.

The auditor report of the Gardine case was released on Thursday by the state auditor’s office, which handled the case. It was during a routine audit when the auditor’s office noticed the ATM withdrawals.

Gardine was found to have made personal purchases and unsupported ATM withdrawals with the city’s debit card.

In 2013, Gardine spent $1,980 of Macksburg’s funds on a new camera and photos from Walmart as well as making insurance and Internet payments.

The purchases made were not in relation to her job as a fiscal officer, nor were they necessary to the operation of the village, according to the press release submitted by the Ohio Auditor of State.

Additionally, she made a total of 10 ATM withdrawals totaling $1,905 from the village’s bank account as well as destroying village finance records between July 13 and 15 in 2015. Thus, the total amount owed results to $3,885.

“Fiscal officers are entrusted with the safekeeping of public dollars,” said Ohio Auditor of State Dave Yost in a press release. “Unfortunately, Gardine used her position of trust as a means of cheating taxpayers out of thousands of dollars.”

Ohio Auditor of State Press Secretary Beth Gianforcaro said in an email that the violation was uncovered through a routine audit.

“As part of a routine audit conducted by the Auditor of State’s office, unsupported ATM withdrawals from the Village’s bank accounts were identified,” she said. “Through further examination of Village bank statements and inquires with vendors, personal expenses related to Ms. Gardine were also noted as paid from the Village accounts.”

Gianforcaro added in the email that Gardine was placed on administrative leave at the conclusion of the audit.

Washington County Auditor Bill McFarland said cases like this could be eliminated by avoiding the used of debit and credit cards.

“Frankly, one of the first things is for local government entities to avoid the use of debit and credit cards whenever possible,” he said. “But if they feel the need, then they need to set in place practices governing the use of such cards.”

McFarland said it is easier for larger government entities to catch those misusing government funds because they have more people tracking spending versus smaller governments where often only one person is involved.

“You often have that failure of checks and balances,” he said.

Currently, no plea agreement has been made with Gardine. She is required to pay back $3,885 completely.

“Payment terms and plans are made among the Village, the prosecuting attorney and her,” said Gianforcaro in an email. “Theoretically, it’s due when the notice is received.”

The Macksburg Village Council and Mayor Jerry Williams were unable to be reached for comment.

 

About the case

¯  Kimberlee L. Gardine, 51, of 151 Main St., Apt. 2 B, Caldwell, is set for trial on Nov. 15.

¯  She has been charged with one fourth-degree felony charge of theft in office and a third-degree felony charge of tempering with records.

¯  Allegedly, the fiscal officer misused $3,885 of the Village of Macksburg’s fund from the village debit card.

Source: The Ohio Auditor of State.

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