Auditor Faber Declares the Village of Macksburg “Unauditable”

Monday, June 24, 2019

Columbus – A failure to file financial statements prompted Auditor of State Keith Faber to place the Village of Macksburg (Washington County) on the “unauditable list.”

“Without financial statements it is impossible to complete a financial audit,” Auditor Faber said. “Without a complete audit, taxpayers are left in the dark about how their government spends their money. The village must remedy this issue quickly.”

During the course of the regular financial audit of the village for the period of Jan. 1, 2017 through Dec. 31, 2018, the Auditor’s office determined that the condition of the village’s financial records was not adequate to complete the audit. In a letter to the village, Auditor Faber provided a list of information required to complete 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 official 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 is available to village officials to assist in bringing records to an auditable condition. Local Government Services provides a wide variety of services to local governments, including reconstructing financial records and aid in the reconciliation of books.

The Auditor’s office removes an entity from the “unauditable” list once the audit is complete 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 Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government. 


Allie Dumski

Press Secretary

(614) -644-1111