A sweeping review by Ohio Auditor Keith Faber has raised serious concerns about the Village of Manchester’s financial practices, citing mismanagement, late payments, and potential ethics violations.
In an 18-page management letter, the Auditor’s Office outlined numerous deficiencies, including the village’s failure to provide information about the state’s fraud reporting system and the absence of a written policy governing public records requests. The letter also flagged a $5.55 monthly sewer fee that was added to customer bills without an approved ordinance.
Auditors found that the village incurred penalties and interest after failing to pay Ohio Public Employees Retirement System (OPERS) withholdings and federal payroll taxes on time. Village officials also fell behind on paying routine bills, including AEP, employee severance pay, and other vendors.
The report pointed to conflicts of interest involving elected officials. Councilwoman Henderson signed vouchers authorizing reimbursement to her spouse for purchases made on behalf of the village, including an electrical pole and tires for the park mower. Meeting minutes did not indicate that Henderson abstained from voting on those reimbursements. The matter has been referred to the Ohio Ethics Commission.
The Auditor’s Office also highlighted concerns involving Fire Chief Bowman, who also serves as president of the Manchester Firemen’s Benefit Association. Earlier this year, the association took out a loan from First State Bank for improvements to the fire station. Bowman personally guaranteed the loan, then persuaded the village fiscal officer to use public funds to pay off a portion of it—removing his personal liability once the debt was cleared. Although the $20,652.63 was repaid to the village this summer, the case has also been referred to the Ethics Commission.
Other issues noted by auditors included delays in posting receipts—four out of four license and permit payments reviewed were recorded four to 13 days late. Findings for recovery have been issued against the village in some instances, though officials say those funds have been repaid.
Auditor Faber’s office emphasized that these deficiencies not only undermine accountability but also risk violating the public trust. The management letter comes as the latest in a series of financial controversies for the village, which has faced ongoing scrutiny over its operation
