Taylor Declares Village of Johnstown “Unauditable”

Wednesday, April 21, 2010

Licking County - Auditor of State Mary Taylor today declared the village of Johnstown “unauditable” for calendar year 2009. An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.

“Village officials must maintain proper records of their financial activity in accordance with state law and established record-retention schedules,” Taylor said. “The failure to do so increases the potential of misspending or theft of public funds.”

In a letter sent to village officials on April 16, Taylor indicated that her office was unable to obtain the following financial information:

  • December 31, 2009 year-end reconciled bank balances
  • Accurate 2009 village accounting ledgers
  • Supporting documentation for 2009 expenditure and credit card transactions
  • Supporting documentation for 2009 mayor’s court receipt transactions
  • Supporting documentation for 2009 income tax payments
  • Supporting documentation for 2009 debt payments, including amortization schedules
The Auditor of State’s Local Government Services section is available to assist village officials in correcting record keeping deficiencies if needed.

The letter also stated 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.


The Ohio Auditor of State’s office is a leader in the accounting and auditing field, earning prestigious national honors from the Government Finance Officers Association, National White Collar Crime Center and National State Auditors Association.

Julia Debes
Deputy Press Secretary
(614) 644-1111