COLLEGE TWP — Auditor of State Keith Faber issued a finding for recovery of $7,225 on Tuesday against the former fiscal officer for College Township in Knox County, for fees incurred from late payments of payroll withholdings.

Martha Rambo served as the township’s fiscal officer from April 2020 through March 2022.

According to a release from Faber’s office, Rambo failed to timely remit retirement and other payroll withholdings, which incurred late fees and penalties in 2020 and 2021.

Rambo was supposed to pay those penalties herself, however College Township trustee William Houston said the late payments were instead being paid out of the township. 

The Auditor’s office stated Rambo and her bonding company are jointly liable for the total, which includes the following late fees and penalties:

— $4,040 to the U.S. Department of the Treasury

— $2,300 to the Ohio Police & Fire Pension Fund

— $851 to the Ohio Public Employees Retirement System

— $22 to Ohio First Responder Grants

— $9 to the Ohio Bureau of Workers Compensation

— $3 to the Ohio Department of Taxation

The finding for recovery is included in the audit of the township’s financial activities in 2020 and 2021. 

Knox County Prosecutor Chip McConville said he has been familiar with this case over the past 18 to 24 months. He believes the finding was due to negligence, not a deliberate action by the former fiscal officer. 

Attempts to reach Rambo were unsuccessful. 

“As the former fiscal officer, Martha Rambo was responsible for remitting of retirement contributions and other payroll related contributions and withholdings in a timely manner,” the audit findings state.

“As a result of delayed payments, the township incurred $2,537 in penalties and interest, which were paid by the township during 2020 and 2021 and $4,688 paid by the township through November 2022. 

“These incurred costs were unnecessary expenditures that did not serve a proper public purpose and could have been avoided had the funds been remitted by the required due dates.”

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