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Taylor Declares Village of North Randall “Unauditable”
Cuyhoga County -
Auditor of State Mary Taylor today declared the village of North Randall “unauditable” from January 1, 2006 through December 31, 2007. An unauditable designation means that records and documents necessary to conduct a routine financial audit are missing, incomplete or inaccurate.
“Leaders of the village of North Randall must maintain accurate and complete 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 of North Randall officials on November 18, Taylor indicated that her office was unable to obtain the following documents:
• Combined Statement of Cash Receipts, Cash disbursements and Changes in Fund Cash Balances
• Notes to the Financial Statements
• Bank reconciliations and bank statements for payroll, investments and all Mayor’s Court accounts for 2006 and 2007
• Listing of outstanding Mayor’s Court bonds as of December 31, 2006 and December 31, 2007
• Listing of the village’s outstanding obligations as of December 31, 2007
Village of North Randall officials can contact the Auditor of State’s Local Government Services (LGS) section or an independent accounting firm for assistance with record keeping deficiencies.
The letter also notes that the Auditor of State reserves the right to pursue legal action if village of North Randall officials fail to revise financial records and provide the information necessary to complete the audit.
The village of North Randall 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 one of the largest accounting offices in the nation. The office strives to ensure that all public funds are spent legally and appropriately and works aggressively to root out fraud, waste and abuse in public spending. Taylor encourages anyone suspecting fraud or misspending of public dollars to contact her office toll free at 866-FRAUD-OH (866-372-8364). Since taking office, Taylor has identified more than $17.5 million in public funds that were handled improperly, spent illegally or stolen and must be repaid.