Pickaway Township Financial Records “Unauditable”

Monday, October 15, 2018

Columbus – Incomplete financial statements prompted Auditor of State Dave Yost to place Pickaway Township (Pickaway County) on the “unauditable” list.

“Complete financial statements are an essential component of a financial audit,” Auditor Yost said. “We can’t ensure accountability for taxpayers until township officials provide us with a full record of their financial activity.”

During the course of the regular financial audit of Pickaway Township for the period Jan. 1, 2016, through Dec. 31, 2017, the Auditor of State’s office determined that the condition of the township’s financial statements was not adequate to complete the audit. In a letter to the township, the Auditor’s office provided a list of information required to complete the audit.

Within 90 days of the date of the letter, the township must revise its financial statements 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 township 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’s Local Government Services Section (LGS) is available to township 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 6,000 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.

Dominic Binkley
Public Information Officer