ROACHDALE -- Indiana State Police are investigating claims that the former Roachdale Clerk-Treasurer owes the town more than $49,000.
Putnam County Prosecutor Tim Bookwalter confirmed on Wednesday that he has asked ISP Det. Scott Stockton to look into the results of the 2006 state audit which states that former town clerk Jennifer Archer Crum has been asked to reimburse $49,337.40 to the town.
The audit shows that amount as the penalties, interest and other charges the town incurred from 2005-07 while Archer was in charge of the town's finances.
Among those charges are late fees for submitting withholding taxes and utility sales taxes, unemployment taxes, and loan payments to Ford Motor Credit Co. The town was also charged nonsufficient fund bank fees amounting to $50.
The audit also found that Crum overpaid herself on seven payroll checks in the amount of $4,340. To alleviate the overpayment, Crum sacrificed one payroll check in 2007, leaving an overpayment of $3,720. She reimbursed the town that amount on Oct. 3. She resigned from her post on Oct. 4.
The audit also shows that:
* Town funds were used to purchase a Christmas dinner and gifts for town employees.
* Days of payroll checks indicate that some payments were made to employees prior to the receipt of services.
* Capital asset records are not being maintained for the town.
* An annual report for 2006 was not presented to the state for examination.
* There were several claims in 2006 that were not included on the check registers the town board approved.
* The town utility did not always shut off delinquent customers as required by the ordinance, which resulted in a large past due balance in accounts receivable.
* Delinquent wastewater fees and penalties had not been recorded or certified with the county to result in a lien against the property.
* The detailed customer deposit register did not reconcile with the customer deposit amount recorded on the general ledger.
* The required state forms were not in use.
Those actions violate either state law or the Accounting and Uniform Compliance Guidelines Manual for Cities and Towns.
The audit shows that the report was discussed with town council members William R. Long, Jack Jones and Barbara Scott on Oct. 4, and they concurred with the state audit findings. The report was also discussed with Crum on Oct. 4.
An official response to the audit was submitted by Scott, who asked for leniency for Crum.
"Although what she did was wrong, I feel that any further punishment is not needed," Scott wrote. "Living in a small town sometimes can be a burden with everyone knowing everything that goes on. I think that the embarrassment and shame she has placed on her family and friends is enough of a punishment."
Prosecutor Bookwalter had no time frame on when the state police investigation would be completed, or if criminal charges would be recommended.