Press Release Ohio Auditor of State

Defiance County Regional Airport Authority Financial Records “Unauditable”

Wednesday, January 11, 2017

Columbus – Incomplete bank reconciliations prompted Auditor of State Dave Yost to place the Defiance County Regional Airport Authority on the “unauditable” list.

“Complete financial records shine a light on local governments,” Auditor Yost said. “Taxpayers should not be left in the dark on how their dollars are being spent.”

During the course of the regular financial audit of the Defiance County Regional Airport Authority for the period Jan. 1, 2014 through Dec. 31, 2015, the Auditor of State’s office determined that the condition of the airport authority’s financial records was not adequate to complete the audit. In a letter to the airport authority, the Auditor of State’s office notified officials that complete bank reconciliations are required to complete the audit.

Within 90 days of the date of the letter, the airport authority 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 airport 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 Section (LGS) is available to airport authority 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 5,900 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.

Beth Gianforcaro
Press Secretary