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Dave Yost - Auditor of State Special Investigations Unit Deputy Inspector Barbara J. Cannon Interview Summary On February 4, 2016, Inspector Barbara Cannon and Fairfield County Prosecutor's Investigator Dave Kessler met with American Legion Finance Officer Jim Bowes, Commander Dick Huffine, and Adjutant Ed Effinger. Mr. Etfinger was asked to locate in the minutes any mention by past Commander Jake Geiger or the board from 2013 and 2014 discussions regarding the 2013 and 2014 audit of the books being kept by Bridget Kuhn or a Power of Attorney granted to Bridget or Brian Kuhn. Also discussed were the procedures for conducting an audit for the American Legion and the procedures for reporting current and previous financial reports to the board or membership. (Mr. Bowes said that when he was appointed to the finance committee in February 2014 the financial records made no sense to him. (There was a mutual agreement between the previous Finance Officer, Mr, Wharton and the board for him to resign as finance officer based on the lack of finance reports and questions concerning how the reports were being presented). At this time Jake Geiger was the Commander. Mr, Bowes said that he asked Bridget Kuhn over and over to explain what she was doing, how she was doing it and clarify her record keeping. According to Mr. Bowes, Ms. Kuhn would issue reports that had a list of X's" in one column, He asked several time what the X's meant and Ms. Kuhn finally said the X's represented bills that had not been paid, despite the fact that they were being shown as paid and deducted from what should be the monthly balance. He has notes on every report authored by Ms. Kuhn regarding his questions, her comments and issues that he felt were incorrect or incomplete. Mr. Hutfine provided a copy of a financial report completed by Ms. Kuhn as an example of her work and then an example of how the Legion is presenting the report currently. Mr. Effinger provided a copy of E- Board Minutes from 2-3-14 in which the executive board discussed letting Bridget go because they felt they could not afford to keep her employed there. John Freeland made a motion to let her go and the motion passed. At that time Mr. Freeland volunteered to take on the responsibilties of bookkeeper. ‘According to the minutes Bridget Kuhn agreed to stay on for 2 months to help Freeland leam the system. On 2-28-2014 there was a Special E-Board meeting to discuss firing Bridget Kuhn. Mr. Effinger made 2 motion to reconsider letter her go and it was seconded by Mr. Young. The decision was made to keep Bridget Kuhn on as bookkeeper Mr. Effinger provided minutes for both the E-Board and Regular board for February and March of 2013. ‘There was no mention of the bookkeepers audit and no mention of Brian Kuhn having a Power of Attorney for the American Legion. Mr. Effinger said he does not recall ever discussing a Power of Attomey for the American Legion. Both Mr. Bowes and Mr. Huffine said that a Power of Attorney would Not be given to anyone without discussion by the board. Mr. Bowes said that in 2011 and 2012 Max Leonard conducted the audit for the American Legion. None of the board members present recalls seeing the audit report. When asked to whom the report is given when it's complete, they responded that they didn't know. (CASE: 2075-CA0062% DATE, 7-27-2016 Authoring Investigator. B. Cannon Supervisor Approval Ole MUP Dave Yost - Auditor of State Special Investigations Unit Deputy Inspector Barbara J. Cannon. Interview Summary Everyone present was asked who conducted the audit in 2013 after Max Leonard was fired. Mr. Bowes and Mr. Huffine said they were not yet on the board and had no knowledge of the audit. There is nothing in the minutes from February or March of 2013 discussing who was hired to conduct the audit or who was responsible for the 2013 audit. * Mr. Huffine provided a copy of the P.O.A. (Form 2848) that was in a stack of documents originally given to Mike Gavin by Bridget Kuhn after she was fired. The document was signed on March 6, 2013 naming Brian and Bridget Kuhn, as representatives for the American Legion Post 11. Mr. Huffine, Mr. Bowes and Mr. Effinger all said they had no knowledge the P.O.A existed or that Brian Kuhn’s name was on the form, ‘The P.O.A. authorizes Mr. and Ms. Kuhn to represent the American Legion in matters of employment, Payroll and specifically “the return of organization exempt from income tax’ for the years 2010, 2011, and 2012. Mr. Huffine said that Bridget did the bookkeeping for the American Legion at her house so when she was fired, the documents had to be retrieved. Bridget's uncle, Mike Gavin, a member of the American Legion and previous board member agreed to retrieve the documents from Bridget’s house, Once retrieved, the files were tumed over to Mr. Huffine and Mr. Bowes. Several packets in the boxes of files were turned over to the American Legion's tax accountant, who discovered the P.O.A. and provided it to Mr. Huffine. Mr. Bowes said that he discovered the American Legion was behind on their taxes for years 2011, 2012, and 2013 after discovering a number of letters that had been sent to Bridget Kuhn at the Legion. He asked Bridget why they were receiving letters from the IRS stating their taxes hadn't been filed or paid and why they were about to have a lien placed on their building. Mr. Bowes said Bridget told him it was a mistake and she would take care of it. She told him she needed a P.O.A and that it was going to take time to get it because it’s a lengthy process. According to Mr. Bowes, Bridget stalled for weeks telling him. she was trying to get the P.O.A. Mr. Bowes said he communicated constantly with Bridget about the situation because he was very concemed they could lose their building. Once Bridget was fired, the new accountant obtained the P.O. A. in one day. Mr. Bowes said that he communicated often with Bridget by text and that he has on his phone a text from Bridget that says, “Brian did the taxes @ no charge!” Mr. Bowes is going to attempt to download a number of texts from Bridget that discusses the American Legion finances. ‘After speaking wih the current board, Jake Geiger, Ex-Commander (rior to Hufine) was calles (I WRBBBREI rel ackod to come to the Amesican legion por a previous snonnertent” Mit Gener cet the following, He was the Commander from 2010 until 2014. He is certain that Max Leonard conducted the audit for the ‘American Legion in 2011 and 2012 although he doesn't know where the audit report is. He said they fired Mr. Leonard because he didn't do a very good job. To the best of his ability he believes that Brian Kuhn did the audit for Bridget Kuhn's book in 2013 and 2014. He doesn't recall actually hiring him, he simply remembers it being "bar talk’, meaning the board and other members (Mike Gavin, Bridget Kuhn's uncle) talked about Brian conducting the audit. When asked to whom the audit was issued when complete he said it would have been issued to Bridget Kuhn, CASE: 2015-CA00621 z DATE: 1-27-2016 ‘Authoring Investigator: 8. Cannon | Supervisor Approval: Dave Yost - Auditor of State Special Investigations Unit Deputy Inspector Barbara J. Cannon Interview Summary ‘The comment was made that Brian Kuhn needed to simply slide it across their kitchen table to Bridget and that would be sufficient and Mr. Geiger said yes, Mr. Geiger was reminded of the fact that one day earlier while on the phone he told Inspector Cannon that he had no knowledge of Power of Attorney being signed that gave Brian and or Bridget Kuhn the authority to act on behalf of the American Legion. He confirmed he had no knowledge of the P.O.A. and restated that if one existed and his signature was on it that his signature stamp had to be used because he didn't sign it ‘A copy of the P.O.A. was presented to Mr, Geiger for his examination. He said that the signature on the document was not his and he had no knowledge of it. He also said the printing on the document appeared to be Bridget Kuhns. Mr. Geiger said he knew it wasn't his signature because he always signs his name using his middle initial *R" and the signature on the document not only didn't look like his, but there was no middle initial. He signed a blank piece of paper while we were present to show everyone his signature. Mr. Geiger was asked how sure he was that the signature was not his and that he had no knowledge of the document and he would be willing to testify in court that he didn't sign the P.O.A. He also said that he is certain that Brian Kuhn conducted the American Legion's bookkeeping while Bridget was the bookkeeper even though he doesn't recall seeing the reports, “Mr. Geiger’s brother Mark Geiger was the finance officer in 2013. CASE: 2015-CA00621 : | DATE: 1-27-2016 ] ‘Authoring Investigator, B. Cannon ‘Supervisor Approval From: ‘ake oie Tos Barbara. Cannon Subject: Ft eter Date: Tuesday, February 02,2016 3:32:55 Pl - Forwarded message From: jake geiger <| Date: Tue, Feb 2, 2016 at 3:19 PM ‘Subj letter a To the best of my recollection, I believe a rubber stamp with my signature was used to authorize the Power of Attorney that was signed in 2013 to authorize Brian Kuhn and Bridget Kuhn as Power of Attorneys for the American Legion Post 11, Lancaster, Ohio, The rubber stamp was made for Bridget Kuhn to sign my signature on the Legions checking accounts to pay invoices. ‘As per my conversation with Barb Cannon today 2/2/2016, I just recalled that we had a member in Carroll, Ohio due our auditing until 2014 the end of my term as commander. signed: Jacob R. Geiger ugar Grove, Ohio 43155