In March of 2021, the District Board of Trustees were advised that the district was unauditable for the fiscal years of 2018 – 2019. At that time, the issue was addressed with James Barrett, the district’s Fiscal Officer. The board was advised on numerous occasions by Mr. Barrett that he had provided the requested information and was awaiting a response. Throughout the next year and a half, Mr. Barrett continued to advise the board that he had received requests for additional information that was provided and was awaiting a response. The board followed up with the Auditor’s office from time to time and were advised that they had not received all the information that had been requested, which resulted in additional communication between the board and Mr. Barrett.
On September 27, 2022, James Barrett submitted his resignation. It was after that date that information was found that led the district to contact the Special Investigations Unit of the State Auditor’s Office and all the information was turned over to them which resulted in a criminal investigation. As a result, it has been the district’s position that we do not comment on any criminal investigation while it is pending.
On September 20, 2024, we received information that James Barrett has been charged and appeared in Highland County Court in Greenfield, Ohio for an arraignment for Dereliction of Duty (M-2), Misuse of a Credit Card (M-1), and Withholding Taxes from Qualifying Wages (M-1). It is our understanding that he has been released on an OR bond, and is scheduled to appear on October 21, 2024, for a pre-trial hearing. These charges were filed by the State of Ohio Auditor’s Special Investigations Unit and is being prosecuted by their legal counsel.
Additionally, the State of Ohio Auditor’s Office has been working on completing the audit for the time period that we were being declared unauditable, which was 2018 – 2019, and also for 2020, 2021, and 2022. We are still awaiting the completion and subsequent release of the final report and findings.
