- Seven payments totaling $19,438.38 to the Internal Revenue Service for failing to file tax returns and pay taxes in a timely manner for tax periods.
- Two payments totaling $18,994.21 to the Regional Income Tax Agency (RITA) for failing to pay taxes due to the village of Waynesville in a timely manner for tax periods.
- Five payments totaling $3,259.62 to the Ohio Department of Taxation for failing to file returns and remit liabilities due in a timely manner.
- 63 payments totaling $2,529.87 to various vendors for failing to pay invoices timely for goods or services provided to Wayne Local.
During Ronald James’s time, the district paid $41,692.21 in penalties and interest in taxes and fees, including to the Ohio Department of Taxation and the village of Waynesville.
The state began their investigation in 2022.
Wayne Local Schools officials said they took the investigation seriously and have made several changes, including:
- Hiring a new treasurer
- Strengthening internal controls over purchasing and payment approvals
- Increasing oversight and segregation of duties within the treasurer’s office
- Providing additional training for staff involved in financial operations
- Providing monthly financial reports and semi-annual financial forecast presentations to the board
“The auditor’s findings provided the opportunity to strengthen our financial operations,” said Darren Amburgy, board president of Wayne Local Schools. “Our focus remains on maintaining the trust of our community and ensuring that every taxpayer dollar is managed responsibly.”
Ronald James was acquitted earlier this year in Warren County Common Please Court. He was charged with tampering with records, theft in office and having an unlawful interest in a public contract. Jenae James, his daughter, was also acquitted after being charged with felony theft.
Ronald James was accused of using his office to redirect funds to his daughter, Jenae James, who was an ACT coordinator at the district during the COVID-19 pandemic. He allegedly signed checks for her when she had already been paid by ACT, according to both the Warren County Prosecutor’s Office and the Auditor of State.
He was also accused of redirecting funds to a vendor, Grandma’s Gardens, for whom he had done accounting for previously. It’s unclear if he had disclosed that relationship to the school board.
Warren County Judge Timothy Tepe granted a motion finding insufficient evidence to convict the defendants.
Ronald James resigned from the district in 2022, citing “personal and professional reasons” for the decision.
Wayne Local Schools did not provide a response to the Auditor of State report, according to the state.
Ronald James was not able to be reached for comment.
Reporter Danny Susco contributed to this report.
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