North Judson State Board of Accounts Audit Shows Former Clerk-Tres. Connie Miller Owing $84K

June 11, 2012

   06/12/12 Last week the Indiana State Board of Accounts released their results of an audit for the Town of North Judson.  The audit was performed for the period of January 1, 2010 to December 31, 2011.  The 21 page report details the results of cemetery lot sales, utility receipts, general receipts, customer deposits, police department receipts, reimbursements, equipment purchases, and advance payments.

The detailed report spells out many discrepancies that the former Town Clerk, Connie Miller had during her term as clerk.  Under cemetery lot sales the report some lots were sold and the sales proceeds were not entered into the town receipts. One receipt made on December 22, 2011 for six lots was $2,400 paid in cash and not entered as received.  The report also notes that the former Clerk Treasurer required cash payments for the cemetery lot sales.  It was determined that $40,350 was collected for cemetery lot sales and not receipted.

There were multiple times in 2010 and 2011 that utility cash payments were receipted in but not fully included in the deposit.   The State audit indicates a shortfall of $8,437.96 combined for the two years.

The North Judson Town records indicate that some utility deposits collected were not deposited timely and not intact.  After comparing the bank deposit it was determined that in 2010 and 2011 a total of $5,860.56 is due to be repaid to the town by the former Clerk Treasurer.

In their test, they found that some 2011 police ordinance violation payments were not posted to the Town’s financial records and some were not deposited into the Town’s bank account.  Last year the Clerk-Treasurer posted paid ordinance violations on three dates with no cash and checks not related to the ordinance violations.  The audit shows Connie Miller owing $1,478.

The State Board of Accounts Audit lists several types of equipment purchased that were not on hand for the audit.  A majority of the equipment was purchased by Connie Miller. The audit listed 241 items.  After meeting with the Fire Chief, Town Marshal, Utility Superintendent, Utility Clerk and current Clerk-Treasurer  a list of 63 items were determined to not be on hand or never purchased for the Town of North Judson. That list includes but is not limited to a digital camera, cordless phone sets, camcorder, 2 compressors, three backpack sprayers, 2 X box game systems, shop vacs, car battery and many others totaling $7,662.50.

The former Clerk Treasurer had personal expenses for a diamond pendant, a hotel room, groceries, clothing, athletic shoes, and keurig coffee.  The audit calls for Miller to pay the town $2,093.31.  There were also reimbursements made to Miller from May 27, 2011 to August 26, 2011 amounting to $3,531.28.

The State Board of Accounts audit goes on and on with discrepancies including payments to various vendors that did not have supporting vouchers or invoices including $506.38 to Bailey’s Discount on January 10, 2011, $201.71 to Richards of Toto the same day, $329.98 to CVS on January 12, 2011 and $474.81 to Preferred Flooring on January 13, 2011 for a total of $5,044.16.

The content of the audit report was discussed with Donna Henry the current Clerk Treasurer and Wendy Hoppe, President of the Town Council on March 5th of this year.  They also discussed the report with former North Judson Town Clerk Treasurer Connie Miller.  On April 12th Miller and her attorney and eliminated items purchased and observed at town offices or departments totaling $2,324,73and items returned by Miller to the town totaling $1,221.92.  They also eliminated items Miller said were damaged and discarded, thus not available fro observation totaling $2,938.08.  The total reductions, $7,484.73, changed the original total of equipment purchased and not on hand from $15,147.23 to $7,662.50.

The bottom line of the State Board of Accounts audit is that former North Judson Clerk Treasurer, Connie Miller has due and payable to the town $84,892.67.  The audit report was forwarded to the Office of the Indiana Attorney General and the local prosecuting attorney.