Northwest Ohio Educational Council Self Insurance Pool Program Financial Records “Unauditable”

Monday, May 11, 2015

Columbus – Incomplete records prompted Auditor of State Dave Yost to place the Northwest Ohio Educational Council Self Insurance Pool Program (Lucas County) on the “unauditable” list.

“The program is failing to perform basic accounting duties,” Auditor Yost said. “Until the entity completes financial statements and provides documentation to support them, we cannot audit.”

 During the course of the regular financial audit of the Northwest Ohio Educational Council Self Insurance Pool Program for the period July 1, 2013 through June 30, 2014, it was determined that the condition of the entity’s financial records were not adequate to complete the audit.  In a letter to the entity, 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 entity must revise its financial records and provide the necessary data.  Failure to bring accounts, records, and reports to an auditable condition may result in legal action, including the possibility of the attorney general issuing a subpoena to board members 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 board members 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.