Taylor Declares Village of Middle Point “Unauditable”

Thursday, April 23, 2009

Van Wert County -

Auditor of State Mary Taylor today declared the village of Middle Point “unauditable” for fiscal years 2007 and 2008. An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.

In a letter sent to village officials on April 17, 2009, Taylor indicates that her office was unable to obtain information from the village necessary to complete a routine financial audit. That information includes:

  • A cash journal, receipts ledger, payroll register and income tax ledger  
  • Bank statements through January 2009
  • Village council meeting minutes

Taylor says the Auditor of State’s Local Government Services (LGS) section is available to assist village officials in correcting record keeping deficiencies if needed.

The letter also states that the Auditor of State reserves the right to pursue legal action if village officials fail to revise financial records and provide information necessary to complete the audit.

The village will remain unauditable until all financial documents are obtained and the final audit report is released publicly.