Continuously serving Kosciusko County since 1854
Marsha K. Eikenberry served as director for the Solid Waste District from Jan. 1, 1999, until March 16, 2001.
During that time, according to an audit report filed by the State Board of Accounts, she misappropriated $18,568.03. She also must reimburse the state and the district an additional $6,268.42 for preparation of the report.
The report shows Eikenberry drew her salary in advance, failed to pay claims and remit taxes in a timely fashion, used district equipment and charge cards for her personal use and gave herself more personal and vacation days than she earned.
Most of the activities were in violation of several state laws.
The audit shows ledger and payroll records, check writing and bank account reconciliation were Eikenberry's responsibilities during her time as director.
Because only one individual controlled the accounts, irregularities were not detected quickly.
In 2000 Eikenberry received $14,724.33 in payments not included in the payroll system or on the salary ordinance.
Of the 26 payroll checks recorded, 22 were cashed before the end of the corresponding pay period. In one instance, a check was cashed 72 days before the end of the pay period. In 1999, 20 payroll checks were cashed prior to the end of the corresponding pay periods.
The district board agreed to buy cellular phone service with a basic monthly charge of $106.14. From 1998 through March 2001, the district paid $934.67 more than the basic charges. In June 2001, the district paid an additional bill of $1,053.69 for cellular service prior to March 16, 2001.
Eikenberry informed the district when she resigned that the cellular phone service had been canceled. That was not the case.
The district had to pay $200 to cancel the contract because Eikenberry did not return the phone equipment when she resigned.
Eikenberry used three or more personal leave days and two more vacation days than she earned.
In June 2000 Eikenberry attended a district-approved conference in Canada with her daughter. The conference began June 5 and ended the next day.
Eikenberry arrived at the hotel hosting the conference June 3 and left June 8, spending the night of June 10 in Akron Ohio, before returning to Indiana. The district paid for two nights' lodging at the Akron, Ohio, hotel in advance. Eikenberry kept the canceled hotel room refund. The district was charged for two tickets to Sea World, $72.07, cost of lodging, meals and extra travel days totaling $357.05.
The district also paid for the cost of a bicycle, bicycle accessories, a compact disc player and speakers in the amount of $354.50. Although never used by the district or in its possession, Eikenberry certified the items on an accounts payable voucher.
Bonds were purchased by the district for the position of director with a value of $10,000. In addition, the district obtained commercial crime coverage. The bonds purchased for the terms beginning Sept. 15, 1999 and 2000, were not recorded in the County Recorder's office.
The district has been charged $5,569.42 in audit fees. The district paid an additional $699 to support the State Board of Accounts' findings.
The State Board of Accounts has recommended Eikenberry reimburse the district and so far she has made two payments of $14,770 and $1,050 on May 16, still owing $9,016.45.
Kosciusko County Prosecutor's Office has not made a decision yet on whether criminal charges will be filed.
