INDIANAPOLIS - Two former town clerk treasurers have been cited in separate audits just released by the State Board of Accounts.

In the town of Rockville in Parke County, auditors demanded former Clerk Treasurer Darrell Smiley repay $10,474.42, mostly in penalties and interest paid to the Indiana Department of Revenue, Indiana Department of Workforce Development and the Internal Revenue Service.

“Officials and employees have the duty to pay claims and remit taxes in a timely fashion,” the audit read.

Auditors also raised concerns about the accuracy of time cards for police officers who worked on a program called Operation Pullover.

“In most instances, the Operation Pullover hours either were not entered on the timecards submitted to the town or they were clearly marked and were not included in the monthly time sheets,” the audit read. “This resulted in the double payment of 13 ¼ hours.”

When contacted by RTV6 about the audit, current clerk treasurer Stephany Dowd did not have any comment.

In a separate audit, the State Board of Accounts demanded the former clerk treasurer of Advance in Boone County repay $736.10, mostly in penalties and interest due to not remitting taxes in a timely fashion.

“Officials and employees have a responsibility to perform duties in a manner which would not result in any unreasonable fees being assessed against the governmental unit,” the audit read.

State auditors also criticized the town for not submitting an annual report to SBOA, which is required by law, as well as a lack of internal controls over financial transactions.

Both audits have been forwarded to the local prosecutors and the Indiana Attorney General’s Office for possible criminal and civil remedies.