COLUMBUS — A finding for recovery of $5,193 was issued Tuesday against the former fiscal officer and assistant fiscal officer for the Village of Garrettsville in Portage County over penalties from the late payment of payroll withholdings.

Deborah Wordell and Donna Love and their bonding companies are jointly and severally liable for the total, which was included in an audit of the village’s finances from Jan. 1, 2021, through Dec. 31, 2022.

The full report is available online via Search Audit (ohioauditor.gov/auditsearch/search.aspx).

Auditors determined that Wordell and Love failed to remit payroll withholdings on time, resulting in penalties and interest of $4,193 to the Internal Revenue Service and $1,000 to the Ohio Department of Taxation.

Auditors noted, “Paying late fees and penalties that could have been avoided by remitting withholdings on time does not qualify as expenditure of funds for a public purpose.”

Wordell, the former fiscal officer, currently serves on Garrettsville Village Council. Love, the former assistant fiscal officer, currently serves as fiscal officer for the village.

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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