Auditor Faber Declares the Village of Tuscarawas “Unauditable”

Tuesday, October 15, 2019

Columbus – Auditor of State Keith Faber has declared the Village of Tuscarawas (Tuscarawas County) “unauditable” after state auditors found that accurate monthly bank reconciliations were not available for audit.

“We need accurate financial records in order to complete an accurate audit,” Auditor Faber said. “I recommend the village work with our Local Government Services team to restore the village to an auditable status.”

Auditors found the December 31, 2018 bank reconciliation prepared by the village reflected an unreconciled, unsupported difference between the bank and the village’s books totaling $458. Upon further investigation, auditors discovered several adjustments identified by the village and included in the December 31, 2018 as reconciling items that were inaccurate. At the same time, other adjustments were necessary to help reduce the unreconciled, unsupported difference to $386. Similar unsupported reconciling items existed on a monthly basis throughout 2018 ranging from $33 to $4,945.

The December 31, 2017 bank reconciliation reflected an unexplained difference of $208. Additionally, similar unsupported items of $53 through $987 existed across the months of March 2017 through August 2017, as well as November 2017.

Within 90 days of receiving the “unauditable” declaration, the village must revise their financial records and provide the data necessary to complete the audit. Failure to bring accounts, records, and reports to an auditable position 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 officials to prepare and/or produce the required information.

The Auditor of State’s Local Government Services section is available to the village 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 in question 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