Auditor Faber Declares Sharon Township “Unauditable”

Friday, September 25, 2020


For Immediate Release:                                                                  

September 25, 2020                                                                                       



Auditor Faber Declares Sharon Township “Unauditable”


Columbus – Auditor of State Keith Faber’s office this week sent a letter to Sharon Township (Noble County) declaring the township “unauditable” for the period January 1, 2018 through December 31, 2019 due to inadequate records to complete an audit.


“Now more than ever, local governments need to be open and transparent about their finances and that requires them to file their financial records for audit,” Auditor Faber said. “Should the township need help preparing their records, our Local Government Services team is more than willing to assist.”


This declaration comes after the 2018 annual financial statement filing did not contain the Notes to the Financial Statements, making the mandatory filing incomplete. Also, the Township did not file their 2019 annual financial statements. Auditors initiated contact and conversation with the Fiscal Officer in January 2020, and have made multiple contacts or attempts at contact in an effort to have the statements filed, but the Fiscal Officer has not responded. There is no COVID-19 related issue that has caused this delay. Additionally, auditors were unable to access the Township’s 2019 financial activity, making it apparent that the Fiscal Officer has not closed 2019 in the Uniform Accounting Network correctly, or at all.


Within 90 days from receiving the letter, the township must revise their financial records and provide the data necessary to complete the audit. Failure to bring the accounts, records and reports into an auditable condition within ninety days may result in legal action. This action may result in the Attorney General issuing a subpoena for Fiscal Officer Angel Cain and Trustees Parcell, Saling, and Bettinger to appear in the Auditor’s office to explain their failure to provide their financial records. Also, the Attorney General may file suit to compel these officials to prepare and/or produce the necessary information to complete the audit.


Should officials need assistance in correcting any deficiencies, they may contact the Auditor of State’s Local Government Services (LGS) Department. LGS is a team of financial managers, dedicated to bringing expert financial services to Ohio’s local governments.  However, the Auditor’s office will not consider the Township’s failure to act in a timely manner or their inability to meet our schedule as a mitigating factor to extend the 90 day period.




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