ETNA GREEN — A recent audit for Etna Township has led to the discovery of several instances of noncompliance.
An audit by the Indiana Board of Accounts was completed for the time period from Jan. 1, 2015, to Dec. 31, 2018.
Gary Sponseller, the former Etna Township trustee, resigned July 19, 2019, after moving out of the township area. He served as Etna Township Trustee for 16 years. Etna Township is on the west side of Kosciusko County and includes the town of Etna Green.
The first issue involves money Sponseller must pay back to the township.
According to the exit report for Etna Township completed by the State Board of Accounts, “penalties and interest charges in the total amount of $709.74 and $59.68, respectively, were paid by the township to the Indiana Department of Revenue for delinquent payroll taxes. Additionally, a collection fee was paid to Premiere Credit for a late principal and interest payment in the amount of $259.53.”
These funds were taken from the township’s general fund. The report states that “any penalties, interest or other charges paid by the unit may be the personal obligation of the responsible official or employee.”
The second instance involves two instances when the township’s annual financial report was submitted late. The report states that “the township’s annual financial report for 2015 and 2018 was not filed electronically until April 4, 2016; and March 23, 2019, respectively, which was 35 and 22 days past the due date.”
Hourly and part-time employee compensation was also not made available for audit for 2015 and 2016. According to the report, “all compensation and benefits paid to officials or employees must be included in the labor contract, salary ordinance, resolution or salary schedule adopted by the governing body unless otherwise authorized by law.”
Two other issues addressed in the report discuss internal control standards. During the audit period, the township did not provide required training for personnel whose official duties included actions with township funds such as receiving and processing.
Etna Township also had not adopted the acceptable minimum level of internal control standards as defined by the Indiana State Board of Accounts. The report’s rationale regarding the issues says that personnel received training subsequent to the audit period and that the township also adopted a policy regarding internal control standards subsequent to the audit period.