COLUMBIANA CO. Health board isn't following law, state audit finds

A critical health department audit may not affect the county sales tax.
By D.A. WILKINSON
VINDICATOR SALEM BUREAU
LISBON -- A state audit says 43 percent of the Columbiana County Board of Health's spending in 2003 was done without the prior authorization required by law.
The audit, released Thursday by Ohio Auditor Betty Montgomery, included findings for recovery of $6,313 against some board members and health commissioner Robert Morehead. The largest portion, $5,834, was against Morehead. He has repaid some of the funds.
The audit noted that Morehead was reimbursed $5,547 for mileage at 32 cents a mile. Morehead also used a health department credit card to buy gas for his vehicle and had his car washed, even though the board policy says mileage is the only compensation workers get.
Reimbursement
The audit ordered him to reimburse the county for $421 for the overcompensation. He has repaid $314.
A special audit has been started that will look at other years and spending patterns to determine if criminal charges are warranted. There's no estimate on how long it will take to complete the audit.
County Prosecutor Robert Herron said he had read the report. "It has raised a lot of questions I need to have answered," he said.
Herron declined to comment further on the audit.
The prosecutor plans to meet with Montgomery in early November to discuss the two audits. One issue is that Montgomery, a former prosecutor, offered help in any prosecution. Herron said he had told her office that it would have to pursue any prosecution.
Record-keeping
The health board's record-keeping -- called sloppy by Montgomery -- is nothing new to county and state officials. Morehead and a few other health department workers had small findings for recovery in past audits.
County and state officials agreed that the board's financial track record is unique among county offices.
County Auditor Nancy Milliken said she has long been aware the department was buying items and then getting approval. State law says that a financial official must certify the funds are there before a routine purchase is made. Exceptions can be made for emergencies.
Milliken said her hands are tied under state law if the health board later approves purchases made without authorization. Her job then, she said, is to issue the check.
Milliken said that she and the previous county auditor discussed the problems with health board officials.
Herron, Joe Case, a spokesman for Montgomery, and Jim Hoppel, the chairman of the commissioners, agreed with Milliken that there is no other county department with such troubled books.
"There's nothing on the horizon that I'm aware of," Case said.
Milliken, the county commissioners, and county Treasurer Linda Bolon are creating a new policy manual for travel. The county's policy manual, like the health board's, dates to 1984.
Montgomery's office provides advice on policies, and county officials say they're doing what she has suggested.
Case said the county should have an umbrella policy, which can then be fine-tuned for an office's specific needs.
Milliken said most departments do not have credit cards. In most cases, travel and related costs can be approved in advance of the event.
Milliken said that, for example, sheriff's deputies or court workers may need a credit card if they are traveling or transporting a prisoner.
Hoppel said county officials have been discussing and working on the new policy. They hope to have it completed by Jan. 1.
Sales tax
Hoppel said he doesn't think the health board audit will affect the county's efforts to pass a 1 percent continuous sales tax on Nov. 2.
Heated opposition in the past to the tax has often been tied to the county's performance.
But Hoppel said of the health board, "This is something we don't have any control over."
Generally, there have been few questions overall about the tax. Hoppel said he and Commissioner Sean Logan discussed it on a 30-minute radio show, and no one called in.
wilkinson@vindy.com