Indian Lake EMS Joint Ambulance District’s Financial Records “Unauditable”

Friday, November 7, 2014

Columbus – Multiple missing documents prompted Auditor of State Dave Yost to place the Indian Lake EMS Joint Ambulance District (Logan County) on the “unauditable” list.

“Incomplete records leave unanswered questions,” Auditor Yost said. “The district must provide comprehensive records so the audit can be performed.” 

During the course of the regular financial audit of the Indian Lake EMS Joint Ambulance District for the period January 1, 2012 through December 31, 2013, it was determined that the condition of the district’s financial records was not adequate to complete the audit.  In a letter to the 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 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 district 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 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.



The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,800 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.

Carrie Bartunek
Press Secretary