Village of Green Camp Placed in Fiscal Emergency

Tuesday, June 16, 2015

Columbus – Default on debt and past due accounts payables prompted Auditor of State Dave Yost today to place the Village of Green Camp (Marion County) in a state of fiscal emergency.

“The Village of Green Camp’s financial situation calls for immediate action,” Auditor Yost said.  “Without a plan in place, these problems will continue to grow.  My office stands ready to assist where we can.”

Mayor Michael Strawser requested a fiscal analysis from the Auditor of State’s office to determine if the financial condition of the village justifies the declaration of a fiscal watch or emergency. The analysis found that as of December 31, 2014 and February 28, 2015, two of the six fiscal emergency conditions existed.

The village failed to make debt payments of $59,892 and $20,250 to the Ohio Water Development Authority and the Ohio Public Works Commission, respectively. The analysis also found the village defaulted on two of its debt obligations for more than thirty days as of February 28, 2015.

In addition, the village’s sewer fund had accounts payable at least 60 days past-due in the amount of $39,236. The payable exceed the budget by $19,003.

Since the village’s population is less than one thousand as of the most recent census, the Auditor of State’s office will serve as the financial supervisor and have all the powers and responsibilities of a Financial Planning and Supervision Commission.

A local government is placed in fiscal emergency if any one of the six conditions described in Section 118.03 of the Ohio Revised Code exists. The six conditions are: 1) default on a debt obligation; 2) failure to make payment of all payroll; 3) an increase in the minimum levy which results in the reduction in the minimum levy of another subdivision; 4) significant past due accounts payable; 5) substantial deficit balances in funds; and 6) a sizeable deficiency when the treasury balance is compared to the positive cash balances of funds.

A full copy of this report may be accessed online.



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.

Brittany Halpin
Press Secretary