COLUMBUS — Ohio Auditor of State Keith Faber released the 2018 audit of the Village of Coal Grove on Thursday which his office said uncovered that the village paid $560 in late fees to the Ohio Police and Fire Pension Fund (OP&F) and the Ohio Public Employees Retirement System (OPERS).

“Late fees are an inappropriate use of tax dollars, yet our office has found over $250,000 of late fees and penalties in Ohio this year alone,” Faber said in a news release. “It is imperative that local governments improve in this area statewide by implementing better internal controls over monthly expenses.”

Faber’s office said that. from Jan. 31, 2018 to July 11, 2018, Clayton Brown was the village fiscal officer. During that time, the village paid $460 in late fees to OP&F and OPERS.

From July 12, 2018 to Dec. 31, 2018, Courtney Riggs took over as the village’s fiscal officer and accrued $100 of late fees under her leadership, the auditor’s report stated.

Faber’s office said that paying penalties and late fees does not constitute a public purpose and, therefore, Faber issued a $460 finding for recover against Brown and a $100 finding for recovery against Riggs.

On Dec. 11, 2019, Riggs paid back $100 against her finding for recovery and the Auditor’s office considers it paid in full.

A full copy of this audit is available at the auditor’s website.