Auditor Faber Declares the Village of Timberlake "Unauditable"

Friday, August 30, 2019

Columbus – Auditor of State Keith Faber today declared the Village of Timberlake (Lake County) “unauditable” after officials failed to reconcile accounting records with bank accounts for 21 of the 24 months during fiscal years 2017 and 2018.

“Public offices must have proper financial documentation for our office to complete an audit,” Auditor Faber said. “I recommend that village officials work with our Local Government Services team to get their financial records together as soon as possible.”

Upon beginning the village’s regularly scheduled audit, auditors were unable to obtain complete and accurate records of bank reconciliations, ledgers, financial statements and notes. Without complete records, it is impossible to audit the village accurately.

Within 90 days of receiving the “unauditable” declaration, the township must revise their financial records and provide the data necessary to complete the audit. 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’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 reconciling 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