Brown County Clerk of Courts Update: Auditor Finds Fault with Clerk, Employees

From the Brown County Press:

The Ohio State Auditor's Office conducted a special audit into the passport, notary and non-sufficient fund fees collected by the Brown County Clerk of Courts and found discrepancies in the money collected in that office.

On Nov. 6, 2006, Tina Meranda, the Brown County Clerk of Courts, met with Brown County Prosecuting Attorney Thomas Grennan, who then contacted the Auditor of State's Cincinnati Regional office alleging a theft had occurred at the Brown County Clerk of Courts' office.

Grennan had indicated that Meranda had recently terminated an employee, Dawn DeClaire. Upon termination, Ms. DeClaire sent a letter to Meranda alleging a portion of the passport fees collected was not deposited.

On Nov. 13, 2006, State Auditor representatives met with Grennan and Meranda to discuss the processing and deposit of passport fees. Meranda said she reviewed the available passport documents and determined that 59 passports were processed by the Clerk of Courts' office. However, Meranda noted that only 34 passports, totalling $3,400 was deposited.

Meranda also indicated that an employee witnessed another employee substituting checks received for various fees paid in cash. At that time, Grennan requested assistance in determining the amount of missing funds.

Subsequent interviews with current and former employees resulted in additional allegations that notary and non-sufficient fund fees were also collected but not deposited.

On February 12, 2007, the Auditor of State initiated a special audit of passport, notary and non-sufficient fund fees collected by the Brown County Clerk of Courts.

A press release sent by Tina Meranda to the The Brown County Press stated the following:

Today, the Ohio State Auditor's office released a special audit which was requested by Thomas Grennan, Brown County Prosecuting Attorney, and Tina Meranda, Brown County Clerk of Courts.

According to the Auditor's report, it was brought to Mrs. Meranda's attention that a passport account within the office was not being deposited by certain individuals in her office. Mrs. Meranda immediately reported this to the Brown County Prosecutor and the State Auditor's office.

"I immediately reported these discrepancies and worked diligently with the State Auditor's office because public trust and accountability are absolutely imperative to public office," said Meranda. "Although I inherited and antiquated accounting system after my election, I am ultimately responsible for all operations within the Clerk of Courts office and I take full responsibility. After I began my investigation, I brought to the State Auditor's attention the notary and non-sufficient funds accounts had discrepancies."

The report makes a finding for recovery against Dawn DeClaire, former bookkeeper; Annette Mineer, former deputy clerk; Erin Hicks, bookkeeper; and Tina Meranda, Clerk of Courts for $3,509 jointly and severally. According to the Auditor's report, several changes should be made to prevent future abuse of these accounts.

"Even before this finding by the Auditor, I implemented changes to ensure this does not happen again," Meranda said. "I made it a priority to work openly and diligently with the State Auditor's office so that this can be prevented from happening again."

On Oct. 4, 2007, the State Auditor's office released the findings of the special audit that reviewed the financial records of the Brown County Clerk of Courts office from Jan. 1, 2005 through Nov. 30, 2006.

In regards to the passport fees, a total of $2,700 in collected passport fees were neither receipted or deposited.

Interviews of two different clerks stated they were aware that not all cash received for fees was receipted and deposited into the Clerk of Courts' bank accounts.

Two clerks stated that funds were spent on office supplies, snacks, flowers, meals and gifts for Clerk of Courts' employees.

In an Oct. 4 interview, Meranda staunchly denied any knowledge that collected fees were used for such expenses.

Issue number two was the audit of Notary Fees collected from Jan. 1, 2005 through Nov. 30, 2006.

Of the $2,039 in notary fees collected, only $1,230 was deposited into the Clerk of Courts' bank accounts. The audit found $809 was not deposited. The audit stated that Hicks and DeClaire were responsible for preparing and depositing the funds collected.

Issue number three dealt with the Non-Sufficient Funds Fees.

The audit report results determined that the Clerk of Courts' Title Department should have collected $460 in non-sufficient funds fees for 19 returned checks. The Title Department, however, collected the NSF fees for only two checks returned totaling $45. Based on the available documentation, the audit was unable to conclude whether the remaining $415 of NSF fees due was collected for the remaining 17 returned checks.

According to the audit, the $3,509 currently missing from the Clerk of Courts' accounts now falls under the responsibility of Dawn DeClaire, Annette Mineer, Erin Hicks, Tina Meranda and the bonding company, the Westfield Insurance Company.

Neither Mr. Grennan, Dawn DeClaire, Annette Mineer or Erin Hicks could be reached for comment before our print deadline.

"I did not misuse any funds from my office," Meranda said. "But ultimately, I am responsible for what happens in my office. The money system that was in place when I took office had been in place for years. Right now, we're doing everything we can to make sure this doesn't happen again."

 

Ok, here are a few things that jump out at me.  First, Dawn DeClaire is current Brown County Treasurer Gail DeClaire's daughter.  Treasurer DeClaire is not seeking re-election this year, claiming to be leaving politics. 

 

Also, here are some tidbits from the above I want to comment specifically on:

"I immediately reported these discrepancies and worked diligently with the State Auditor's office because public trust and accountability are absolutely imperative to public office," said Meranda. "Although I inherited and antiquated accounting system after my election, I am ultimately responsible for all operations within the Clerk of Courts office and I take full responsibility. After I began my investigation, I brought to the State Auditor's attention the notary and non-sufficient funds accounts had discrepancies."

When you read this and the subsequent information, note how Clerk Meranda continues to on the one hand take responsibility but then again pass the buck back to her predecessors.  Which is it Ms. Meranda, are you responsible or are you going to take the easy way out and blame others?  Doing both just dents your integrity.