Findings for Recovery Totaling More Than $36,000 Issued Against Former Paint Creek Joint EMS/Fire District Fiscal Officer

COLUMBUS — Findings for recovery totaling more than $36,000 were issued Tuesday against a former fiscal officer for the Paint Creek Joint EMS/Fire District in Highland County over late fees and improper expenditures.

The findings against James Barrett were included in a special audit detailing the criminal investigation into the former fiscal officer and two separate financial audits that outlined a number of findings and management letter issues.

The full reports are available online at ohioauditor.gov/auditsearch/search.aspx.

The Auditor of State’s Special Investigations Unit (SIU) launched an investigation in February 2023 after receiving information alleging questionable purchases by Barrett, who served as fiscal officer from July 2015 until his resignation in September 2022.

SIU determined Barrett used the district credit card for 77 transactions totaling $2,813.05 that were for personal purposes.

Additionally, Barrett failed to timely remit federal, state, and local tax and pension system withholdings, resulting in late fees, penalties, and interest of more than $226,000.

The district requested and received waivers for $193,674.83, leaving $32,906.20 in penalties and interest.

As a result of the SIU investigation, Barrett pleaded guilty to misdemeanor charges of misuse of a credit card and dereliction of duty and was ordered to pay restitution of $35,719.25 as part of his sentence. SIU attorneys served as special prosecutor in the case.

A finding for recovery matching that total was included in the special audit released Tuesday.

Two other financial audits released Tuesday included additional findings for recovery against Barrett totaling $973 for cash prizes that were awarded and candy purchased for Halloween celebrations.

Proper documentation to support the expenditures was not maintained, and there was no document showing the spending was approved by the district’s board of trustees.

Since 2019, the Special Investigations Unit has assisted in 138 convictions resulting in more than $13 million in restitution (see Map of SIU Convictions since January 2019). The team receives hundreds of tips of suspected fraud annually. Tips can be submitted anonymously online or via SIU’s fraud hotline at 866-FRAUD-OH (866-372-8364).

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The Auditor of State’s Office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.

Public Affairs
Contact: Marc Kovac
press@ohioauditor.gov