COLUMBUS — Union Township in Pike County has been declared “unauditable” for the period Jan. 1, 2022, through Dec. 31, 2023, due to inadequate financial statements and records to complete an audit.

The Auditor of State’s Office informed Fiscal Officer Jessica White and Union Township Board of Trustees President William Dennis Tomlison of the declaration in a letter, noting, among other issues, that annual financial reports for years ending Dec. 31, 2022, and Dec. 31, 2023, were not filed by the prior fiscal officer before she left office.

Additionally, the prior fiscal officer did not enter the township’s financial activity into the accounting system for 2022 and 2023 and did not complete statutorily required transition of records and documents to White, whose term started on April 1, 2024.

The Auditor of State’s Office reached out to White and the township trustees on Nov. 19, 2024. The Auditor of State’s Office also met with White on Dec. 19, 2024, to obtain records the township had from the former fiscal officer. Those records were not adequate for the audit.

Within 90 days from the date of the letter, Union Township must revise its financial records and provide the data necessary to complete the audit. Failure to bring accounts, records, and reports into an auditable condition may result in legal action pursuant to Ohio Rev. Code Section 117.42. This action may result in the Attorney General issuing a subpoena for White and Tomlison to explain their failure to bring accounts, records, and reports into an auditable condition. Additionally, the Attorney General may file suit to compel the preparation and/or production of the necessary information to complete an audit.

Should assistance in correcting these deficiencies be needed, the township may contact the Auditor of State’s Local Government Services division or an independent accounting firm to obtain the necessary help. However, the Auditor of State’s Office will not consider a failure to act in a timely manner or the inability to meet auditors’ schedule as a mitigating factor to extend the 90-day period.

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The Auditor of State’s Office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.

Public Affairs
Contact: Marc Kovac
press@ohioauditor.gov