Public Affairs
Contact: Marc Kovac
press@ohioauditor.gov

Columbus – Auditor of State Keith Faber’s office last week sent a letter to Belmore in Putnam County declaring the Village “unauditable” for the period Jan. 1, 2021, through Dec. 31, 2021, due to inadequate records to complete an audit.The latest declaration marked the eighth consecutive year that the Auditor of State’s Office designated the Village as “unauditable.”This declaration came after the following information could not be obtained:

• Financial statements and notes to the financial statements on the Hinkle System for the year ended December 31, 2021.
• When viewing accounting records on the UAN System, the Village has not reconciled for any month in 2021. The Village posted disbursements for January 2021-March 2021; however, it appears the UAN update was not installed so year-end reports are showing no activity

Within 90 days from the date of this letter, the Village of Belmore 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 Clerk/Treasurer Tammy Rayle and Mayor Walter Harper 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 Village may contact the Auditor of State’s Local Government Services (LGS) 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 6,000 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.