The completed forensic audit of Wiscasset records has calculated the amount of town funds allegedly stolen by former Town Clerk Sandra Johnson totals $90,906.
In addition to the missing funds, Wiscasset town officials have compiled a list of costs incurred as a result of the alleged theft totaling $46,062, including $28,580 in additional payroll and $17,481 in invoiced cost.
According to Town Manager Arthur Faucher, the town’s Maine Municipal Association bond covers the missing funds but not the costs resulting from the investigation. Wiscasset has filed for restitution for those costs, Faucher said.
Besides the employee payroll expenses for related overtime and $803 in administrative leave pay for Johnson, the invoiced costs include $993 to change the locks, $11,700 for RHR Smith forensic audit, $1018 for the TRIO computer program inspection, $2410 for project staffing, $1359 in legal fees plus telephone service.
Last month a Lincoln County grand jury indicted Johnson, 45, with class B theft by unauthorized taking, a felony that could mean up to 10 years in prison. She has been out on bail since her arrest and faces arraignment on Thurs., March 26 in Lincoln County Superior Court.
Before Johnson’s indictment, a partial report of findings made public alleged a total of $56,450 stolen for fiscal years 2005-2008.
Since the indictment, RHR Smith’s total findings are a matter of public record including fiscal years 2004-2009, which covers most of the period Johnson was employed at the town clerk. She was placed on administrative leave Oct. 2.
She was subsequently arrested and dismissed as town clerk.
In its written statement for the district attorney, RHR Smith stated Wiscasset used different software prior to fiscal year 2004-’05.
Auditors said they “looked” at fiscal year 2003-2004 but decided it would take a considerable amount of time and resources to complete an investigation. They recommend consideration of the cost benefit before reconstructing any fiscal years before 2004-2005.