Taylor Declares Six Charter Schools “Unauditable”

Tuesday, November 23, 2010

Cuyahoga County - Auditor of State Mary Taylor declared six local charter schools “unauditable.” An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.

“Charter school officials must maintain proper records of their financial activity in accordance with state law,” Taylor said. “The failure to do so increases the potential of misspending or theft of public funds.”

In letters sent to school administrators for each school on November 3, 2010, Taylor indicates that her office was unable to obtain financial statements which are needed to complete a routine audit.

The schools, sponsored by the ASHE Cultural Center, and the years for which they have been declared unauditable are:

  • Arts Academy, 2009
  • Arts Academy West, 2009
  • Lion of Judah Academy, 2008 and 2009
  • Marcus Garvey Academy, 2008 and 2009
  • Elite Academy, 2007, 2008 and 2009
  • Greater Heights Academy, 2006, 2007, 2008 and 2009
Taylor said the Auditor of State’s Local Government Services (LGS) section is available to assist school officials in correcting record keeping deficiencies if needed.

The letters also state that the Auditor of State reserves the right to pursue legal action if officials fail to revise financial records and provide information necessary to complete the audits.

Each school will remain unauditable until all financial documents are obtained and a 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, the National White Collar Crime Center and the National State Auditors Association.

Jeannie Foley
Deputy Press Secretary
(614) 644-1111