Penalties occurred after a few federal tax forms were filed late in the library’s second and fourth quarters in 2021.
Under Ohio law, public officials are “strictly liable for all public money received or collected by them or their subordinates,” according to a May 27 letter that Ohio Auditor Keith Faber sent to the Dayton Metro Library Board of Trustees.
The library board accepted Sanders’ resignation in 2023, according to library records.
“Former Fiscal Officer Christina Sanders was responsible for the timely remittance of payroll withholdings to the appropriate authority,” Faber wrote.
The state auditor’s office issued the finding for recovery against Sanders and her bonding company, The Cincinnati Insurance Company. Payment to the library’s general fund was ordered by the state.
The Ohio Auditor of State is also investigating the library for a matter not related to the findings for recovery, according to Faber’s letter.
“Dependent on the outcome of the investigation, results may be reported on at a later date,” Faber wrote.
Dayton Metro Library Director of External Relations and Development Debi Chess said library leaders are aware of the auditor’s investigation and “remain in full cooperation” with the office.
“The Dayton Metro Library is a careful steward of our budget and investment the community has made in our important work,” Chess said in a statement to this news outlet.
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