Findings for Recovery Issued Against Former Belle Center Fiscal Officers

COLUMBUS – Findings for recovery totaling $15,814 were issued Tuesday against two former fiscal officers for the Village of Belle Center over fees charged for late tax and retirement remittances, Auditor of State Keith Faber announced.

The total included $15,759 against former fiscal officer Rhonda Fitzpatrick and her bonding company for penalties and interest charges from the Internal Revenue Service over untimely report submissions in 2018, 2019, and 2020.

Additionally, a finding for recovery of $55 was issued against former fiscal officer William McCormick for penalties and interest charges that resulted from late remittances to the Ohio Public Employees Retirement System.

Auditors noted, “These incurred costs were unnecessary expenditures that did not serve a proper public purpose and could have been avoided had the funds been remitted by the required due dates.”

The findings for recovery were included in an audit of the Logan County village’s finances from Jan. 1, 2021, through Dec. 31, 2022.

A copy of the full audit report is available online (