Auditor Declares Southern Ohio Port Authority “Unauditable”

Tuesday, September 17, 2019

Columbus – Auditor of State Keith Faber today declared the Southern Ohio Port Authority ‘unauditable” after the port authority failed to submit annual financial statements and did not have their financial records available to commence their biannual audit.

“Financial records must be organized and complete so that taxpayers remain informed of government spending,” Auditor Faber said. “Our Local Government Services team is ready to help should the authority need assistance correcting these deficiencies.”

Before beginning the port authority’s regular scheduled audit, state auditors determined their financial records were not available. Additionally, the port authority had not submitted annual financial statements and footnotes for fiscal years ending December 31, 2017 and December 31, 2018.

Within 90 days of receiving the “unauditable” declaration, the port authority 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 port authority 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 Services section is available to port authority officials 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 is complete 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 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. 


Allie Dumski

Press Secretary

(614) -644-1111