More than $227,700 is missing from the Enon coffers, and the state and Clark County Sheriff’s Office are investigating the bookkeeping practices of a former village clerk-treasurer.

The investigation is detailed in a search warrant affidavit obtained by the Springfield News-Sun on Wednesday. Sheriff’s detectives, along with Ohio Bureau of Criminal Investigations agents, served it at the 150 S. Harrison St. home of Debra E. Maurer on Sept. 27. Computers, papers and mail were amongst the items seized.

Maurer declined to comment on the investigation through her attorney Michael Miller, who told the Springfield News-Sun that he was the family spokesman.

In the affidavit, the current clerk-treasurer said she was unable to balance the books when she took over, that state taxes hadn’t been paid and that she found a discrepancy of more than $227,700 when reconciling the village’s books with bank statements.

State investigators analyzed the village computer and, according to the affidavit, in their opinion, “a manipulation was done on this computer that enabled the user to create two separate set of records. It is the opinion of BCI&I agents that had this only been a mistake that it would have been caught as the records would not balance out.”

The investigation is expected to last at least six weeks, Sheriff Gene Kelly said, and the Clark County Prosecutor’s office would review the evidence and decide if the case should go to a grand jury.

When asked about the complaint, Enon Mayor Tim Howard told the Springfield News-Sun that the village is cooperating with a sheriff’s office investigation.

“When the investigation is complete and our legal counsel advises that we are able to speak about this with the public, we will report our findings to you,” he said. “However, because this is a pending investigation, our legal counsel has instructed us not answer any questions about this matter.”

Maurer was elected as clerk-treasurer in November of 2003 and again in November of 2007. She didn’t run for re-election and her term expired on March 31 of this year.

The affidavit stated that Maurer was responsible for keeping village records, including banking, payroll and taxes and that she performed her job from home, using a village-owned computer, during the period of January 2009 to April of this year. When she left the position, she returned the computer to village offices.

Diana McCubbin, a former village councilwoman, was elected as the village’s clerk-treasurer in November 2011 and started her term April 1, according to Howard. She and Howard are listed as reportees in the initial sheriff’s report. The report, filed by Detective Darlene Buxton, states, “I received a complaint from the reportee in reference to possible missing funds from the village of Enon. I spoke with the reportee whom advised that the documents they have do not match the computer generated reports.”

The affidavit says Maurer trained McCubbin on the village computer, during which the new clerk-treasurer “noticed things that she did not associate with competent or accurate bookkeeping … “

Some of the red flags included the discovery of two employees with the social security number of 999-99-9999, the affidavit says, and that McCubbin was instructed by Maurer to do what state investigators dubbed “double book” records. McCubbin also allegedly asked for records that would allow her to re-balance the books, but authorities said Maurer never provided those records.

Maurer also never returned bank statements dating back to 2010, payroll documents from the beginning of this year, and other reports that were supposed to have been filed with the Ohio Department of Taxation, when asked to do so by Howard and the village solicitor, according to the affidavit.

This summer, McCubbin was informed that the village had not paid its state taxes and would be subject to a state audit.

The village’s total general fund expenses for this year are about $384,400 and the predicted 2013 figure is $398,300, according to the village’s Financial Estimated 2012 Budget report. The total village expenses for all funds for 2012 is $1.5 million and the predicted figure for 2013 is nearly $1.6 million.