(ANGOLA) - A special investigation by the Indiana State Board of Accounts says more than $44,000 collected through the Steuben County Parks Department was not deposited between 2022 and 2024, and investigators are seeking repayment from former Park Assistant Superintendent and Event Center Coordinator Sarah Smith.
The SBOA report covers the period from January 1, 2022 through December 31, 2024 and focuses on park collections tied to camping fees, dock rentals, electric usage, winter storage, facility rentals, event center rentals, security deposits and other park-related payments.
According to the report, concerns surfaced when Park Director Scott Schwartz and County Council member Christina Cress were preparing 2024 profit-and-loss statements and found park profits were lower than expected based on known rental activity. After comparing park receipts to camper billing forms, they found cases where forms marked as paid in full did not match the amounts shown in receipt books. Those concerns were reported to the State Board of Accounts on November 12, 2024.
The SBOA says it met with county officials on November 21, 2024, reviewed 2024 billing forms and receipts, and found additional differences. During an interview that day, Smith was shown forms and associated receipts and, according to the report, said she had "no idea" why the amounts were different and called it "just a mistake." Smith later submitted her resignation on January 10, 2025, effective immediately.
The report says investigators identified $25,784.37 in campground-related collections that were not deposited. That included cash payments documented on camper agreements or billing forms with no matching receipt, seasonal camping payments supported by electric and winter storage forms but not by campground receipts, cash payments later confirmed by campers, bounced checks later repaid in cash but not redeposited, missing dock fees, altered receipt amounts and a receipt marked "refunded" even though the camper later confirmed no refund had been received.
The SBOA says it relied on camper agreements, billing forms, winter and electric forms, park receipts, Smith's 2024 paid grid, camper documentation and Indiana State Police interviews in documenting those discrepancies.
Investigators also found $18,356.90 in facility rental and security deposit money that was not deposited, including money tied to the Event Center and Lions Building. The report says five event center rentals totaling $11,271 were supported by booking records, security forms and renter interviews, but no matching receipts or deposits were found. It also says another $6,585.90 in rental fees should have been collected based on event records and partial payments, but were not fully receipted or deposited.
The SBOA says the investigation was complicated by the disappearance of files for 2022, 2023 and 2024 that potentially contained event reservation contracts. According to the report, those files could not be found after Smith's resignation despite searches of closets, file cabinets and desks. Investigators instead used a booking spreadsheet found on Smith's computer, sheriff's security forms, calendars and other records to verify events.
On its overall summary page, the SBOA says the missing money involved 23 different camping lots and facility rentals and totaled $44,141.27.
The report also says the State of Indiana incurred $35,049.33 in costs to conduct the special investigation. Those costs covered interviews, review of park rental and event records, examination of more than 1,000 receipts, comparisons to reports of collections, and validation of credit card transactions and county bank deposits.
Combined, the SBOA says Smith has been asked to reimburse $79,190.60 -- including $44,141.27 in collections not deposited and $35,049.33 in investigation costs.
The report also notes the county carried $30,000 in crime insurance coverage during the period under review, while Smith had $15,000 in bond coverage each year from 2022 through 2024.
The SBOA report cites Indiana law requiring public funds to be deposited promptly and says money that is misappropriated, diverted or unaccounted for may become the personal obligation of the responsible employee.
Steuben County Commission President Wil Howard said the matter is both an active investigation and a personnel issue, so the county would not comment further.
According to the Steuben County Prosecutor's Office, the case is not currently on file there. No criminal charges are reported filed at this time, according to the Steuben County Sheriff's Office and Indiana State Police. All persons are presumed innocent until proven guilty in a court of law.