CRANE, Ind. — A special compliance examination released by the Indiana State Board of Accounts revealed that municipal utility accounts held by Town of Crane officials grew significantly without collection enforcement, late fees, or service disconnections while they oversaw town operations.

The special audit, filed Oct. 14, 2026, examined town utility billing and collection records from Aug. 1, 2023, through Feb. 28, 2026, following a public complaint submitted to the state in October 2025 regarding cash collections and outstanding accounts.

According to the report, Clerk-Treasurer Ashely A. Clark, who was appointed in August 2023, did not enforce collection procedures on utility accounts held by her own household or on accounts belonging to Town Council members Jeff Clark — her husband — and Charles Parcels.

State examiners found that the Clarks’ residential utility balance rose from $333.59 in August 2023 to $6,348.17 in February 2026, an increase of over 1,800%. The report noted that the Clarks made no utility payments between the December 2024 billing and the May 2025 billing.

Utility balances associated with Parcels also accumulated during the same timeframe, according to the audit. Parcels’ primary residence account increased from $353.62 to $4,088.99, with no payments recorded from December 2024 through October 2025. Additional accounts tied to a garage and a rental property owned by Parcels increased to $2,522.25 and $1,432.17, respectively.

The town provides municipally owned electric, water, internet, wastewater, trash, and stormwater utility services.

Examiners noted that substantial payments toward the delinquent balances occurred only after state regulators launched their inquiry. Following a joint interview with state examiners on Feb. 19, 2026, Parcels paid $4,088.99 on Feb. 27 to clear his residential balance. The Clarks submitted a $10,500 payment on June 5, 2026, reducing their balance to $320.66.

Although the town’s monthly utility invoices stated that unpaid accounts were subject to a 10% late fee after the 15th of the month and disconnection after the 25th, the clerk-treasurer did not apply penalties or disconnect delinquent officials’ accounts, the report stated. Examiners found late penalties totaling $668.61 had been billed across three dates to six commercial accounts, but no penalties were assessed against the accounts of elected officials. Furthermore, the town was unable to produce a council ordinance authorizing the penalty or shutoff provisions printed on invoices, and no statutory wastewater liens had been filed during the clerk-treasurer’s tenure.

As of May 28, 2026, the town carried 122 delinquent utility accounts totaling $114,796.65. Accounts tied to the two elected officials and six commercial accounts made up 69% of the total balance owed to the municipality.

Citing a breakdown in internal controls and segregation of duties, the State Board of Accounts assessed the Town of Crane $8,115.67 to reimburse the state for the additional costs of conducting the examination.

The audit’s findings were formally discussed during a Sept. 23 exit conference with Ashely Clark, Jeff Clark, and Charles Parcels. Requests for comment sent to town officials were not returned by press time.

The full document can be found or downloaded here: