Taylor Declares Fort Morrow Fire District “Unauditable”

Tuesday, August 24, 2010

Marion County - Auditor of State Mary Taylor has declared the Fort Morrow Fire District “unauditable” for calendar years 2008 and 2009. An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.

“District 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 district officials on August 20, Taylor indicated that her office was unable to obtain the following financial information:

  • Accurate and complete bank reconciliations for 2008 and 2009
  • December 31, 2008 and December 31, 2009 year-end financial statements
  • Complete accounting record ledgers for 2008 and 2009
The Auditor of State’s Local Government Services section is available to assist district 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 district officials fail to revise financial records and provide information necessary to complete the audit.

The district 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 government 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