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Auditor Declares Union Township in Brown County ‘Unauditable’
For Immediate Release
COLUMBUS?– Union Township in Brown County was declared “unauditable” Wednesday for the period Jan. 2, 2021, through Dec. 31, 2022, due to inadequate records to complete an audit.
Auditor of State Keith Faber informed Fiscal Officer Melinda Lightner and Board of Trustees President Nathaniel Carrington of the declaration after the following information could not be obtained by auditors:
- A complete set of Financial Statements including Footnotes filed with the Auditor of State for 2021 and 2022.
- 2021 and 2022 Expenditure Appropriation Reports
- 2021 and 2022 Summary Revenue Report
- 2021 and 2022 Detail Expenditure Listing
- 2021 and 2022 Detail Receipt Listing
- 2021 and 2022 Check Registers
- 2021 and 2022 Outstanding Purchase Order Reports
- Dec. 31, 2022, Bank Reconciliation
Within 90 days from the date of this letter, Union Township must revise its financial records and provide the data necessary to complete the audit. Failure to bring accounts, records, and reports into an auditable condition within 90 days may result in legal action pursuant to Ohio Rev. Code Section 117.42. This action may result in the Attorney General issuing a subpoena for Lightner and Carrington to explain their failure to bring accounts, records, and reports into an auditable condition. Additionally, the Attorney General may file suit to compel the preparation and/or production of the necessary information to complete an audit.
Should assistance in correcting these deficiencies be needed, the township may contact the Auditor of State’s Local Government Services division or an independent accounting firm to obtain the necessary help. However, the Auditor of State’s Office will not consider a failure to act in a timely manner or the inability to meet auditors’ 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 5,900 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.