Village of Unionville Center Financial Records “Unauditable”

Thursday, December 31, 2015

Columbus – Unprovided financial records and bank reconciliations prompted Auditor of State Dave Yost to place the Village of Unionville Center (Union County) on the “unauditable” list.

“Failing to provide financial records is unacceptable,” Auditor Yost said. “The Village of Unionville Center must be accountable to its citizens, and that includes a financial audit from our office.”

During the course of the regular financial audit of the Village of Unionville Center for the period January 1, 2013 through December 31, 2014, the Auditor of State’s office made numerous attempts to obtain the records needed to complete the audit. The village failed to make the necessary records available for the audit. 

Within 90 days of the date of the letter, the village 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 village 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 village 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