Special Audit Details Investigation into Theft by Former Jackson County Combined General Health District Employee

COLUMBUS — A finding for recovery of $1,607 was issued Tuesday against a former employee for the Jackson County Combined General Health District, who was convicted after an investigation showed she was being paid for the same working hours at separate public jobs.  

The total was the same as the court-ordered restitution against Elizabeth Sergent, who pleaded guilty in March 2026 in Jackson County Municipal Court to a single misdemeanor count of theft.  

The Auditor of State’s Special Investigations Unit (SIU) launched an investigation after receiving a complaint from the fiscal officer of the Lawrence County Health Department alleging that Sergent was working two jobs at the same time.  

SIU confirmed that Sergent held positions with the Lawrence County Health Department and the Jackson County Health Department and that her timesheets included more than 16 hours that she was paid by both for the same working hours.  

In addition to restitution, which included audit costs, Sergent’s sentence included 60 months of community control and 80 hours of community service.  

Since 2019, the Special Investigations Unit has assisted in 165 convictions resulting in more than $17.8 million in restitution (see?Map of SIU Convictions?since January 2019). The team receives hundreds of tips of suspected fraud annually. Tips can be submitted anonymously online or via SIU’s fraud hotline at 866-FRAUD-OH (866-372-8364).  

The Auditor of State’s Office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.