For Immediate Release:                                                                  

October 13, 2021                                                                                           

Auditor Faber Declares Salem Township Public Library “Unauditable”

Columbus – Auditor of State Keith Faber’s office last week sent a letter to The Salem Township Public Library (Warren County) declaring the township “unauditable” for the period January 1, 2019 through December 31, 2020 due to inadequate records to complete an audit.

“Now more than ever, local entities need to be open and transparent about their finances and that requires them to file their financial records for audit,” Auditor Faber said. “Should the library need help preparing their records, our Local Government Services team is more than willing to assist.”

This declaration comes after auditors were unable to obtain the 2019 and 2020 financial statements. Monthly reconciliations have been completed through February 2020, however, the records indicated variances between the book and bank balances.

On several occasions, the Auditor of State emailed and/or called Geraldine Short, Clerk, regarding the lack of filing of complete financial statements, including footnotes and the documents needed to complete the audit. Information was provided to Ms. Short to assist in completion of the required documents. Auditors also contacted the Library Trustees on two separate occasions on August 13, 2021 and August 23, 2021.

Within 90 days from receiving the letter, the library must revise their financial records and provide the data necessary to complete the audit. Failure to bring the accounts, records and reports into an auditable condition within ninety days may result in legal action. This action may result in the Attorney General issuing a subpoena for Geraldine Short to appear in the Auditor’s office to explain their failure to provide their financial records. Also, the Attorney General may file suit to compel the official to prepare and/or produce the necessary information to complete the audit.

Should officials need assistance in correcting any deficiencies, they may contact the Auditor of State’s Local Government Services (LGS) Department. LGS is a team of financial managers, dedicated to bringing expert financial services to Ohio’s local governments.  However, the Auditor’s office will not consider the Township’s failure to act in a timely manner or their inability to meet our 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.

Contact:

Allie Dumski

Press Secretary

(614) 644-1111