(ANGOLA) - The State Board of Accounts has now forwarded its investigation into more than $44,000 in missing Steuben County Parks funds to both the Indiana Attorney General's Office and the Steuben County Prosecutor's Office, marking a significant new step in the case.
The special investigation centers on former Park Assistant Superintendent and Event Center Coordinator Sarah Smith, who auditors say was responsible for handling many of the payments tied to camping fees, dock rentals, electric charges, event rentals and security deposits between 2022 and 2024.
Investigators found $44,141.27 in park money was collected but never deposited, and the total financial demand now rises to $79,190.60 once special investigation costs are included.
Auditors say the case involved altered carbon-copy receipts, missing security deposits, unrecorded cash camper payments and missing reservation records. The State Board of Accounts also identified a broader lack of oversight, saying Smith's transactions were not adequately monitored.
No criminal charges have been announced at this time.