Press Release Ohio Auditor of State

Lawrence County Academy Financial Records “Unauditable”

Tuesday, November 10, 2015

Columbus – Incomplete financial records and bank reconciliations prompted Auditor of State Dave Yost to place the Lawrence County Academy on the “unauditable” list.

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

During the course of the regular financial audits of the Lawrence County Academy for the audit periods ending June 30, 2014 and June 30, 2015, the Auditor of State’s office determined that the condition of the academy’s financial records was not adequate to complete the audits. In a letter to the academy, the Auditor of State’s office provided a list of records required to complete the audits.

Within 90 days of the date of the letter, the academy 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 academy 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. 

According to Ohio law, upon notification of the unauditable status of the Lawrence County Academy, their sponsor, the Lawrence County Educational Service Center, is prohibited from contracting with any additional community schools. Additionally, within 45 days of the date of the unauditable letter, the sponsor must provide a written response to the Auditor of State, which includes:

  • An overview of the process the sponsor will use to review and understand the circumstances that led to the school’s unauditable condition;
  • A plan for providing the AOS with the documentation necessary to complete an audit of the community school and for ensuring that all financial documents are available in the future; and
  • The actions the sponsor will take to ensure the plan described above is implemented.

The Auditor of State’s Local Government Section (LGS) is available to academy 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.

Brittany Halpin
Press Secretary