For Immediate Release:                                                      

March 19, 2021                                                                                 

Auditor Faber Declares the City of Harrison “Unauditable”

Columbus – Auditor of State Keith Faber’s Office this week declared the City of Harrison (Hamilton County) “unauditable” for the period January 1, 2019 through December 31, 2019 after auditors determined the condition of the City’s financial records were not adequate to finish the audit.

Auditors identified the following issues:

· The Independent Public Accounting (IPA) firm conducting the audit has been unable to obtain bank reconciliations, outstanding check listings, subsequent bank statements, and transfers listings.

· The Auditor of State contacted the Finance Director and Mayor on November 30, 2020 regarding the status of the audit and filing of financial statements. The City filed financial statements on December 28, 2020 and state auditors reached out again on March 4, 2021 regarding the status of documents not provided to your IPA.

Consequently, Auditor Faber considers these financial records “unauditable.”

Within 90 days of receiving the “unauditable” declaration, the City must revise their financial records and provide the data necessary to complete the audit. Failure to bring accounts, records, and reports to an auditable position may result in legal action, including the possibility of the Attorney General issuing a subpoena to the Finance Director and Mayor to explain the condition of records. The Attorney General may also file suit to compel officials to prepare and/or produce the required information.

The Auditor of State’s Local Government Services section is available to the City of Harrison to assist in bringing records to an auditable condition. Local Government Services provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciling of books.

The Auditor’s office removes an entity from the “unauditable” list once the audit in question is complete and released to the public.

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The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 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.

Contact:

Allie Dumski

Press Secretary

(614) 644-1111