Taylor Declares Village of Rayland “Unauditable”

Thursday, December 9, 2010

Jefferson County - Auditor of State Mary Taylor today declared the village of Rayland “unauditable” for 2008 and 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,” 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 December 1, 2010, Taylor indicates that her office was unable to obtain bank statements for 2008 and 2009 and that the village had not filed an annual financial report for either year.
Taylor said the Auditor of State’s Local Government Services (LGS) section is available to assist Rayland 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 of Rayland 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, the National White Collar Crime Center and the National State Auditors Association.

Jeannie Foley
Deputy Press Secretary
(614) 644-1111