OHIO Township's fund exceeded appropriations, audit finds

PERRY -- The Ohio Auditor's Office has issued two findings against Perry Township after an audit of its books for 2002 and 2003.
The auditor's office said the findings related to the township's financial statements and accounting standards. No money was lost.
State law prohibits a subdivision from making an expenditure unless it has been properly appropriated.
The township's $111,000 miscellaneous capital improvement projects fund for 2003 had bills that exceeded appropriations and the carry-over appropriations from the previous year.
The state said the township's clerk-treasurer should deny payments that exceed appropriations.
The state also said the clerk should also ask the trustees to approve increased spending levels and estimated resources.
State law also prohibits the total appropriation from each fund from exceeding the total estimated revenue.
The township appropriated $2,500 for its juvenile officer but spent $3,000.
The auditor said the trustees should seek an amended certificate of revenue from Columbiana County Auditor Nancy Milliken. The move would prevent the trustees from spending more than they had and add a measure of control over the township's budgetary process, the audit says.