SPENCER TOWNSHIP OFFICIALS FAIL SECOND CONSECUTIVE STATE FINACIAL AUDIT
A state financial audit of Spencer Township released August 8th,2025 has identified reoccurring financial noncompliance, questionable contract arrangements, open meeting violations, lack of internal financial controls, noncompliance of competitive bidding statutes, illegal health insurance payments for Township Officers and mismanagement of Taxpayers dollars. The report by State Auditor Keith Faber's office detailed multiple areas of noncompliance in 2022-2023 by the township board of trustees, which is comprised of Michael Hood, Steven Kester and Ray Havens. The audit report also identified areas of noncompliance related to the Fiscal Officer, Dawn E. McDonald. Notably a Finding for Recovery for public monies illegally expended. (audit page 26) which means they need to pay the money back. The Auditor’s report identified violations that have gone uncorrected from the previous state audit released in 2022 and identified new violations in the most recent report.
Auditor’s Highlights
Contrary to Ohio law, the Township’s appropriations exceeded amount certified within Ohio Revised Code requirements.
Contrary to Ohio law, the Township made transfers between funds not within Ohio Revised Code requirements.
Contrary to Ohio law, the Township had expenditures in excess of resources and appropriations.
Contrary to Ohio law, the Township did not pass timely appropriation measures.
In term increase in compensation (audit page 26)
Here is a link to the entire Audit Report to read for yourself. Findings start on page 21
https://ohioauditor.gov/auditsearch/Reports/2025/Spencer_Township_23_22_Lucas_FINAL.pdf?fbclid=IwY2xjawNMqZBleHRuA2FlbQIxMQABHuXMQsAEJmTyOGKzwu5Yhc7hmDCSiBfVs6qGK8dYrA4PUEq8RA7usd4p8vZG_aem_oqJA9aj6sJbFoHgarh-1OA