ANGOLA, IN (WTVB) – An audit investigation by the Indiana State Board of Accounts (SBOA) has revealed that more than $44,000 in taxpayer funds is missing from the Steuben County Parks Department.
The investigation was launched after local officials noticed that profits from park operations were significantly lower than expected. Auditors determined that the missing revenue, which was collected between 2022 and 2024 but never deposited into county accounts, included fees from campgrounds, dock rentals, electric charges, event bookings, and security deposits.
The report specifically names Sarah Smith, the former Park Assistant Superintendent and Event Center Coordinator, as the individual responsible for collecting the funds during the period in question. According to the audit, Smith is now being asked to reimburse the county for the total amount of $44,440.09. The SBOA found that while more than $25,000 in campground revenue and $18,000 in event center fees had been collected, there was no record of these funds ever reaching the bank.p
In addition to the missing cash, investigators found that crucial financial records, including filing reports for 2022, 2023, and 2024, were nowhere to be found following Smith’s resignation in January 2025.
While Scott Schwartz remains the current County Park Superintendent, the audit focuses on the actions taken by Smith during her tenure as the assistant superintendent. Local authorities and the Steuben County Prosecutor’s Office have been notified of the findings as the state continues its efforts to recover the missing public money.
So far no formal charges have been filed against Smith, but the county is actively seeking reimbursement of $79,190.60 that includes over $35,000 of expenses incurred during the investigation.
Comments