Two reports by the Indiana State Board of Accounts identified that Whitewater and Mount Auburn town councils failed to comply with several legal requirements. The Whitewater investigation spanned from Jan. 1, 2022, to Dec. 31, 2024. Mount Auburn’s was conducted Jan 1, 2021, to Dec. 31, 2024.
Violations included noncompliance with open door laws; failure to timely submit the Annual Financial Report or with accurate data; late submission of Form 100R for multiple years; failure to establish, deposit and report monies from the MVH Restricted subfund; no documentation proving adoption, certification or training of minimal internal control standards; overspent appropriations; and no capital asset policy.
State Examiner Paul D. Joyce shared findings with Whitewater Clerk-Treasurer Mary Jenkins and President Dean Mills on April 22.
Mount Auburn’s report was shared with Clerk-Treasurer Jackie Reed, President Sarah Herimann and former Clerk-Treasurer Kimberly Owens on May 4. Both reports were filed on May 29.
WWN attempted to reach representatives from both areas, but could not immediately locate working contact information for either.
State audits are meant to correct actions that may find government entities out of compliance. Reports can be commonplace among smaller municipalities due to fewer council members, lack of training and technological barriers.
A version of this article appeared in the June 10 2026 print edition of the Western Wayne News.
