Ohio Auditor of State Dave Yost - Press Releases - Unauditable Declaration

Youngstown Central Area Community Improvement Corporation Financial Records “Unauditable”

Thu, 31 Jan 2013 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Youngstown Central Area Community Improvement Corporation (Mahoning County) on the “unauditable” list (pdf).

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability.”

During the course of the regular financial audit of the Youngstown Central Area Community Improvement Corporation for the period July 1, 2010 through June 30, 2011, the Auditor of State’s office determined that the condition of the corporation’s financial records were not adequate to complete the audit. In a letter to the corporation, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, the Youngstown Central Area Community Improvement Corporation must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to corporation officials to explain the condition of records. The attorney general may also file suit to compel the officials to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to corporation officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the"unauditable" list (pdf) once the audit is completed 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 5,600 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Highland County Convention and Visitors Bureau Financial Records “Unauditable”

Tue, 27 Nov 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Highland County Convention and Visitors Bureau (Highland County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability.”

During the course of the regular financial audit of the Highland County Convention and Visitors Bureau for the period January 1, 2010 through December 31, 2011, the Auditor of State’s office determined that the condition of the bureau’s financial records were not adequate to complete the audit. In a letter to the bureau, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, the Highland County Convention and Visitors Bureau must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to bureau officials to explain the condition of records. The attorney general may also file suit to compel the officials to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to bureau officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

East Cleveland Placed in Fiscal Emergency

Tue, 09 Oct 2012 12:00:00 -0400

Columbus – The City of East Cleveland’s failure to present a feasible financial recovery plan prompted Auditor of State Dave Yost today to declare the city in a state of fiscal emergency.

“Deficits don’t go away by themselves,” Auditor Yost said. “East Cleveland will be forced to make some difficult decisions, but the city’s fiscal health should be their first priority, and my office stands ready to provide the technical assistance to help make that happen.”

On January 5, 2012, Auditor Yost placed the City of East Cleveland in a state of fiscal caution after a review at November 30, 2011 found deficit fund balances of $5,872,222, which exceeds two percent of the funds’ annual revenue. The city was placed in a state of fiscal watch on May 23, 2012 after the city failed to provide an acceptable plan for correcting the deficits.

Under the Ohio Revised Code, after a declaration of fiscal watch, the entity has 120 days to submit a financial recovery plan that identifies the action that will be taken to eliminate the conditions that prompted the fiscal watch declaration. The plan must include approximate dates for beginning and completing the actions, as well as a five-year forecast reflecting the effects of these actions. The Auditor of State’s office reviewed the plan that the city submitted, and it was deemed not feasible to correct the deficit fund balances.

A Financial Planning and Supervision Commission will now be formed to review and make suggestions to the city to correct the deficit fund balances. The commission includes the Treasurer of State (or office designee), the Director of Office of Budget and Management (or office designee), the mayor, the presiding officer of the city’s legislative authority, as well as three members chosen out of five names provided to the Governor by the city. Within 120 days of the commission’s first meeting, a financial recovery plan must be submitted to the commission by the mayor.

A full copy of this fiscal emergency declaration may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Newton Falls Joint Fire District Financial Records “Unauditable”

Mon, 01 Oct 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Newton Falls Joint Fire District (Trumbull County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability.”

During the course of the regular financial audit of the Newton Falls Joint Fire District for the period January 1, 2010 through December 31, 2011, the Auditor of State’s office determined that the condition of the fire district’s financial records were not adequate to complete the audit. In a letter to the fire district, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, the Newton Falls Joint Fire District must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fire district’s chairman of the board of trustees to explain the condition of records. The attorney general may also file suit to compel the chairman of the board of trustees to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to fire district officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Warren Water Authority Financial Records "Unauditable"

Thu, 16 Aug 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Warren Water Authority (Jefferson County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability.”

During the course of the regular financial audit of the Warren Water Authority for the period January 1, 2010 through December 31, 2011, the Auditor of State’s office determined that the condition of the water authority’s financial records were not adequate to complete the audit. In a letter to the water authority, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, the Warren Water Authority must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the water authority’s clerk and board president to explain the condition of records. The attorney general may also file suit to compel the clerk and board president to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to water authority officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Mt. Victory's Financial Records "Unauditable"

Wed, 20 Jun 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Village of Mt. Victory (Hardin County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of Mt. Victory.”

During the course of the regular financial audit of the Village of Mt. Victory for the period January 1, 2010 through December 31, 2011, the Auditor of State’s office determined that the condition of the village’s financial records were not adequate to complete the audit. In a letter to the village, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, the Village of Mt. Victory must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and mayor to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and mayor to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to village officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Brady Lake's Financial Records "Unauditable"

Mon, 04 Jun 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Village of Brady Lake (Portage County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of Brady Lake.”

During the course of the regular financial audit of Brady Lake for the period January 1, 2010 through December 31, 2011, the Auditor of State’s office determined that the condition of the village’s financial records were not adequate to complete the audit. In a letter to the village, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, Brady Lake must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the village’s clerk-treasurer and mayor to explain the condition of records. The attorney general may also file suit to compel the clerk-treasurer and mayor to prepare and/or produce the required information.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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The Auditor of State is one of five independently elected statewide offices under the Ohio Constitution. Auditor Yost’s office is responsible for auditing over 5,600 state and local government agencies. Staff also works in partnership with state and local governments to deal effectively with financial, accounting and budgetary issues.

Contact
Public Affairs
(614) 644-1111

Newton Township's Financial Records "Unauditable"

Mon, 07 May 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed Newton Township (Trumbull County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of Newton Township.”

During the course of the regular financial audit of Newton Township for the period January 1, 2010 through December 31, 2011, the Auditor of State’s office determined that the condition of the township’s financial records were not adequate to complete the audit. In a letter to the township, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, Newton Township must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and township trustees to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and township trustees to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to township officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of North Star Financial Records "Unauditable"

Mon, 16 Apr 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Village of North Star (Darke County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of North Star.”

During the course of the regular financial audit of the Village of North Star for the period January 1, 2010 through December 31, 2011, the Auditor of State’s office determined that the condition of the village’s financial records were not adequate to complete the audit. In a letter to the village, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, the Village of North Star must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and mayor to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and mayor to prepare and/or produce the required information.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Smithfield's Financial Records "Unauditable"

Mon, 16 Apr 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Village of Smithfield (Jefferson County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of Smithfield.”

During the course of the regular financial audit of the Village of Smithfield for the period January 1, 2009 through December 31, 2010, the Auditor of State’s office determined that the condition of the village’s financial records were not adequate to complete the audit. In a letter to the village, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, the Village of Smithfield must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and mayor to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and mayor to prepare and/or produce the required information.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Madison Township's (Richland County) Financial Records "Unauditable"

Tue, 24 Jan 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed Madison Township (Richland County) on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of Madison Township.”

During the course of the regular financial audit of Madison Township for the period January 1, 2010 through December 31, 2011, the Auditor of State’s office determined that the condition of the township’s financial records were not adequate to complete the audit. In a letter to the township, the Auditor of State’s office provided a list of records required to complete the audit.

Within 30 days of the date of the letter, Madison Township must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and township trustees to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and township trustees to prepare and/or produce the required information.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Toledo Area Regional Transit Authority's Financial Records "Unauditable"

Fri, 20 Jan 2012 12:00:00 -0400

Columbus – As a result of inadequate financial records, Auditor of State Dave Yost placed the Toledo Area Regional Transit Authority (TARTA) on the “unauditable” list.

“Unavailable records leave unanswered questions,” Auditor Yost said. “This delay is deeply troubling.”

During the course of the regular financial audit of TARTA for the period January 1, 2010 through December 31, 2010, the Auditor of State’s office determined that the condition of the authority’s financial records were not adequate to complete the audit. Financial audits are usually completed within six months of the end of the entity’s fiscal year. In a letter to TARTA, the Auditor of State’s office provided a list of records required to complete the audit. For example, the authority must still provide reconciliation information, as well as lists of purchases and disposals of fixed assets.

Within 90 days of the date of the letter, TARTA must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the comptroller and general manager to explain the condition of records. The attorney general may also file suit to compel the comptroller and general manager to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to TARTA officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Scott Township’s Financial Records “Unauditable”

Thu, 17 Nov 2011 12:00:00 -0400

Columbus-

As a result of inadequate financial records, Auditor of State Dave Yost placed Scott Township on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of Scott Township.”

During the course of the regular financial audit of Scott Township for the period January 1, 2009 through December 31, 2010, the Auditor of State’s office determined that the condition of the township’s financial records were not adequate to complete the audit. In a letter to the township, the Auditor of State’s office provided a list of records required to complete the audit.

Within 90 days of the date of the letter, Scott Township must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and township trustee president to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and township trustee president to prepare and/or produce the required information.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

Scott Township, located in Brown County, has a population of 1,294 (2010 census).

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Franklin Township’s Financial Records “Unauditable”

Wed, 07 Sep 2011 12:00:00 -0400

Columbus - As a result of inadequate financial records, Auditor of State Dave Yost placed Franklin Township on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of Franklin Township.”

During the course of the regular financial audit of Franklin Township for the period January 1, 2009 through December 31, 2010, the Auditor of State’s office determined that the condition of the township’s financial records were not adequate to complete the audit. In a letter dated August 31, 2011, the Auditor of State’s office provided a list of records required to complete the audit to township officials.

Within 90 days of the date of the letter, Franklin Township must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and township trustee president to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and township trustee president to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to township officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

Franklin Township, located in Richland County, has a population of 1,721 (2010 census).

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The Auditor of State’s office, one of five independently elected offices in Ohio, is responsible for auditing more than 5,600 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Contact:
Carrie Bartunek
Press Secretary
(614) 728-7198

Village of St. Martin’s Financial Records “Unauditable”

Wed, 17 Aug 2011 12:00:00 -0400

Columbus - As a result of inadequate financial records, Auditor of State Dave Yost placed the Village of St. Martin on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of St. Martin.”

During the course of the regular financial audit of the Village of St. Martin for the period January 1, 2009 through December 31, 2010, the Auditor of State’s office determined that the condition of the village’s financial records were not adequate to complete the audit. In a letter dated August 9, 2011, the Auditor of State’s office provided a list of records required to complete the audit to village officials.

Within 90 days of the date of the letter, the Village of St. Martin must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and mayor to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and mayor to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to village officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

Residents of St. Martin have filed petitions with the Brown County Board of Elections to formally dissolve the village. Certification by the Board of Elections is pending.

The Village of St. Martin, located in Brown County, has a population of 129 (2010 census).

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Village of Wayne Lakes’ Financial Records “Unauditable”

Fri, 05 Aug 2011 12:00:00 -0400

Columbus - As a result of inadequate financial records, Auditor of State Dave Yost today placed the Village of Wayne Lakes on the “unauditable” list.

“Poor records lead to poor service for taxpayers,” Auditor Yost said. “Auditable records must be provided to complete the audit and ensure accountability to the citizens of Wayne Lakes.”

During the course of the regular financial audit of the Village of Wayne Lakes for the period January 1, 2009 through December 31, 2010, the Auditor of State’s office determined that the condition of the village’s financial records were not adequate to complete the audit. In a letter dated August 4, 2011, the Auditor of State’s office provided a list of records required to complete the audit to village officials.

Within 90 days of the date of the letter, the Village of Wayne Lakes must revise its financial records and provide the necessary data. Failure to bring records to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to the fiscal officer and mayor to explain the condition of records. The attorney general may also file suit to compel the fiscal officer and mayor to prepare and/or produce the required information.

The Auditor of State’s Local Government Section (LGS) is available to village officials to assist in bringing records to an auditable condition. LGS provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

An entity is removed from the “unauditable” list once the audit is completed and released to the public.

The Village of Wayne Lakes, located in Darke County, has a population of 718 (2010 census).

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Allen County Schools Health Benefit Plan “Unauditable”

Fri, 21 Jan 2011 12:00:00 -0400

Columbus - The Allen County Schools Health Benefit Plan has been declared “unauditable” for fiscal years 2008-2010 by Auditor of State Dave Yost. An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.

“Proper and accurate record keeping is a fundamental requirement for transparency and accountability in government,” Yost said. “Failure to maintain such records invites fraud and abuse.”

A letter sent to plan administrators on January 6, 2011, by then Auditor of State Mary Taylor, indicates that the Auditor’s office was unable to obtain the documents needed to complete a routine financial audit, which include:

The monthly bank to book reconciliation as of June 30, 2010; and
Complete financial statements for the year ended June 30, 2010.

The Auditor of State’s Local Government Services (LGS) section is available should officials of the benefit plan need assistance in correcting the outlined record keeping deficiencies.

If Allen County Schools Health Benefit Plan officials fail to revise financial records and provide information necessary to complete the audit, the Auditor of State also reserves the right to pursue legal action.

The Allen County Schools Health Benefit Plan will remain unauditable until all financial documents are obtained and the final audit report is released publicly.

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The Auditor of State is one of five independently elected offices under the Ohio Constitution. Auditor Yost’s office is responsible for auditing over 5,000 state and local government agencies. Staff also works in partnership with state and local governments to deal effectively with financial, accounting and budgetary issues.

Contact
Mary Amos Augsburger
Director of Policy and Public Affairs
614-644-1111

Taylor Declares Village of Rayland “Unauditable”

Thu, 09 Dec 2010 12:00:00 -0400

Jefferson County - Auditor of State Mary Taylor today declared the village of Rayland “unauditable” for 2008 and 2009. An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.

“Village officials must maintain proper records of their financial activity in accordance with state law,” Taylor said. “The failure to do so increases the potential of misspending or theft of public funds.”

In a letter sent to village officials on December 1, 2010, Taylor indicates that her office was unable to obtain bank statements for 2008 and 2009 and that the village had not filed an annual financial report for either year.

Taylor said the Auditor of State’s Local Government Services (LGS) section is available to assist Rayland village officials in correcting record keeping deficiencies if needed.

The letter also states that the Auditor of State reserves the right to pursue legal action if village officials fail to revise financial records and provide information necessary to complete the audit.

The village of Rayland will remain unauditable until all financial documents are obtained and the final audit report is released publicly.

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The Ohio Auditor of State's office is a leader in the government accounting and auditing field, earning prestigious national honors from the Government Finance Officers Association, the National White Collar Crime Center and the National State Auditors Association.

Contact:
Jeannie Foley
Deputy Press Secretary
(614) 644-1111

Taylor Declares Six Charter Schools “Unauditable”

Tue, 23 Nov 2010 12:00:00 -0400

Cuyahoga County - Auditor of State Mary Taylor declared six local charter schools “unauditable.” An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.

“Charter school officials must maintain proper records of their financial activity in accordance with state law,” Taylor said. “The failure to do so increases the potential of misspending or theft of public funds.”

In letters sent to school administrators for each school on November 3, 2010, Taylor indicates that her office was unable to obtain financial statements which are needed to complete a routine audit.

The schools, sponsored by the ASHE Cultural Center, and the years for which they have been declared unauditable are:

Arts Academy, 2009
Arts Academy West, 2009
Lion of Judah Academy, 2008 and 2009
Marcus Garvey Academy, 2008 and 2009
Elite Academy, 2007, 2008 and 2009
Greater Heights Academy, 2006, 2007, 2008 and 2009

Taylor said the Auditor of State’s Local Government Services (LGS) section is available to assist school officials in correcting record keeping deficiencies if needed.

The letters also state that the Auditor of State reserves the right to pursue legal action if officials fail to revise financial records and provide information necessary to complete the audits.

Each school will remain unauditable until all financial documents are obtained and a final audit report is released publicly.

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Taylor Declares Village of South Bloomfield “Unauditable”

Tue, 16 Nov 2010 12:00:00 -0400

Pickaway County - Auditor of State Mary Taylor declared the village of South Bloomfield “unauditable” for fiscal years 2008 and 2009. An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.

“Village officials must maintain proper records of their financial activity in accordance with state law and established record retention schedules.” Taylor said. “The failure to do so increases the potential of misspending or theft of public funds.”

In a letter sent to village officials on October 26, 2010, Taylor indicates that her office was unable to obtain accurate and complete bank reconciliations for December 31, 2008 and 2009.

Taylor says the Auditor of State’s Local Government Services (LGS) section is available to assist village officials in correcting record keeping deficiencies if needed.

The letter also states that the Auditor of State reserves the right to pursue legal action if village officials fail to revise financial records and provide information necessary to complete the audit.

The village will remain unauditable until all financial documents are obtained and the final audit report is released publicly.

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