Ohio Auditor of State Dave Yost - Press Releases

Audit Releases for Tuesday, May 28

Fri, 24 May 2013 12:00:00 -0400

Auditor of State Dave Yost’s office is responsible for auditing all public entities in Ohio. His mission is to protect Ohioans’ tax dollars while aggressively fighting fraud, waste and misuse of public money.

Audit reports are released semi-weekly. The following audits will be released Tuesday, May 28, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Adams:	Adams County Board of Developmental Disabilities
Allen:	Jackson Township Park District
Ashland:	Sullivan Township
Athens:	Sandy Creek Valley Water District
Belmont:	Belmont County Family and Children First Council
Champaign:	Rush Township
Columiana:	Columbiana County Democratic Party
Cuyahoga:	Cuyahoga Heights Local School District Steve Sanders Academy of Ohio Fraternal Health Care, LLC.
Erie:	Berlin Township
Fairfield:	Amanda Township Bloom Township
Franklin:	Academy of New Media Middle School Angels on Assignment Home Health Agency, LLC. Columbus Regional Airport Authority Columbus Franklin County Finance Authority Ohio Department of Alcohol and Drug Addiction Services Ohio Department of Job and Family Services The River South Authority
Fulton:	Village of Archbold
Gallia:	Gallia County Agricultural Society
Guernsey:	Guernsey County Emergency Management Agency
Hamilton:	Impact Academy
Hancock:	Findlay-Hancock County Public Library
Hardin:	Hardin County Tourist and Convention Bureau
Harrison:	Harrison County Republican Party
Hocking:	Hocking County Republican Party
Jefferson:	East Ohio Correction Center Jefferson County Republican Party
Knox:	Knox Metropolitan Housing Agency Monroe Township
Lake:	City of Mentor-on-the-Lake
Lucas:	Central Academy of Ohio Great Expectations Elementary
Marion:	Marion City School District
Monroe:	Monroe County Family and Children First Council Village of Clarington
Muskingum:	Village of Norwich Wayne Township
Ottawa:	Oak Harbor Public Library
Pickaway:	Pickaway County
Portage:	Village of Brady Lake
Preble:	Village of West Elkton (Fiscal Emergency Termination)
Tuscarawas:	Twin City Water and Sewer District
Williams:	Williams County Family and Children First Council
Wood:	Freedom Township
Vinton:	Clinton Township

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The Auditor of State is one of five independently elected statewide offices under the Ohio Constitution. Auditor Yost’s office is responsible for auditing over 5,700 state and local government agencies. Staff also works in partnership with state and local governments to deal effectively with financial, accounting and budgetary issues.

Contact
Public Affairs
(614) 644-1111

Village of Ithaca saves 86 percent of Audit Costs

Thu, 23 May 2013 12:00:00 -0400

Columbus –The Village of Ithaca (Darke County) saved 86 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Basic audits provide accountability while allowing more tax dollars to go toward providing the services the taxpayers deserve,” Yost said. “Small governments may have a good opportunity to save public dollars.”

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $410, compared to the prior audit cost of $2,850 —a savings of 86 percent.

The option for a basic audit, an on-site limited review, was introduced by Auditor Yost in September 2012. The following public offices could be eligible: villages, townships, libraries, parks and recreation districts, water and sewer districts, county boards of health, conservancy districts, solid waste districts, regional planning commissions, fire and ambulance districts, cemeteries, agricultural societies and Family & Children First councils, and others case by case.

A full copy of this audit may be accessed online.

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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 5,700 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of West Millgrove saves 95 percent of Audit Costs

Thu, 23 May 2013 12:00:00 -0400

Columbus –The Village of West Millgrove (Wood County) saved 95 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

“Small governments with limited financial activity can sometimes benefit from streamlined audits,” Yost said. “Basic audits provide savings while still holding local governments accountable for taxpayer dollars.”

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior audit cost of $10,140 —a savings of 95 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Fultonham saves 82 percent of Audit Costs

Thu, 23 May 2013 12:00:00 -0400

Columbus –The Village of Fultonham (Muskingum County) saved 82 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $554, compared to the prior audit cost of $3,139—a savings of 82 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

$19,000 in Findings Issued in Audit of Jacksonville

Thu, 23 May 2013 12:00:00 -0400

Columbus – Fake utility leaks and excess payments to the former fiscal officer led to more than $19,000 in findings issued in the audit of the Village of Jacksonville (Athens County) released today by Auditor of State Dave Yost.

“Taxpayer dollars are leaking in Jacksonville, not the water,” Auditor Yost said. “This community deserves better than these leaders who were more concerned with their pocketbooks than the public they served.”

In May 2011, the Village Council passed a resolution allowing adjustments to all utility accounts affected by a leak that had not been previously adjusted. Only two accounts were adjusted – former Mayor George Pallo’s by $1,833 and former Council Member Theron Young’s by $1,174. It was determined that their usage was consistent and did not indicate that leaks had occurred at their residences. Also, neither had made payments on their accounts for several years. In addition, neither account was included on the shut-off list, nor were they included on the delinquency listing certified to the county auditor. Findings for recovery were issued against Pallo in the amount of $1,833 and Young in the amount of $1,174.

Former Fiscal Officer Robert Sayre’s salary was approved and set at $350 per month. From April 1, 2010 through June 30, 2010, Sayre issued and cashed checks to himself above and beyond his set salary. Council never approved the nine additional checks, which totaled $6,934. A finding for recovery was issued against Sayre in that amount.

A test of expenditures and cash for 2010 found $1,139 in insufficient funds charges, returned check fees and overdraft charges charged to the village. The village was also charged with other late fees totaling $3,836. These charges are not considered to be for a proper public purpose and a finding for recovery for the total amount of $4,975 was issued against Sayre.

The Fraternal Order of Eagles #1034 made donations in the amounts of $1,455 in 2010 and $2,630 in 2011 to the Village of Jacksonville for use by the village’s fire fund. Pallo, as a member of the FOE, collected the donations on behalf of the village, but deposited the funds into the village volunteer fire department account rather than the village. A finding for recovery was issued against Jacksonville Fire and Rescue in the total amount of $4,085.

On January 10, 2013, former Mayor George Pallo was charged with two counts of grand theft and two counts of theft in office.

A full copy of the audit may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Audit Releases for Thursday, May 23

Wed, 22 May 2013 12:00:00 -0400

Audit reports are released semi-weekly. The following audits will be released Tuesday, May 23, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Athens:	Trimble Township Village of Jacksonville*
Auglaize:	Village of Uniopolis
Champaign:	Union Township
Crawford:	Jefferson Township
Cuyahoga:	Village of Linndale*
Darke:	Village of Ithica Washington Township
Fairfield:	Fairfield County Republican Party
Franklin:	Walnut Grove and Flint Union Cemeteries
Hancock:	Allen Township
Henry:	Monroe Township Pleasant Township
Huron:	City of Bellevue (Performance Audit)
Jefferson:	Salem Township
Medina:	Medina County Agricultural Society
Morrow:	Village of Sparta
Muskingum:	Village of Fultonham
Noble:	Elk Township
Pickaway:	Monroe Township Washington Township
Richland:	Village of Plymouth
Shelby:	Green Township Perry Township Village of Botkins
Stark:	Stark County Republican Party Village of East Canton
Trumbull:	Hubbard Union Cemetery
Wood:	Mid-Century Ambulance District Village of West Millgrove
Wyandot:	Antrim Township Mifflin Township

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Little Miami Local Schools Released from Fiscal Emergency

Wed, 22 May 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost today released the Little Miami Local School District (Warren County) from fiscal emergency, a status it has held since 2010.

“This district and its residents made major sacrifices to get to this day,” Auditor Yost said. “Choices like these are never easy, but because of them, Little Miami’s financial future is more secure.”

The Little Miami Local School District was placed in fiscal emergency on July 13, 2010 due to the inability to submit an acceptable financial recovery plan to eliminate its deficits after it was declared in fiscal watch.

To eliminate its deficits, the district passed a 13.95-mill emergency levy in 2011 to generate approximately $10,639,000 annually. The district also cut 7 certified positions in fiscal years 2011 and 2012, as well as 6 classified positions. The staff reductions save the district approximately $534,000 annually.

To be released from fiscal emergency, the Village of Melrose met the following criteria:

Adopted and implemented an effective financial accounting and reporting system;
Corrected or eliminated all of the fiscal emergency conditions and no new conditions have occurred, and it appears that, based on its five-year forecast, the Village of Melrose will remain out of fiscal emergency during the forecast period;
Met the major objectives of the financial recovery plan; and
Prepared a five-year forecast in accordance with standards issued by the Auditor of State, and the opinion expressed by the Auditor of State is “nonadverse.”

A full copy of this fiscal emergency termination may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Performance Audit Supports "Project SHARE"

Tue, 21 May 2013 12:00:00 -0400

Columbus – Sharing a single treasurer or superintendent or both at the Barnesville Exempted Village and Union Local school districts (Belmont County) is supported by a performance audit released today by Auditor of State Dave Yost. The work, part of a larger collaboration including the University of Cincinnati, Ohio University and the East Central Ohio Educational Service Center, was funded by a state grant from the Local Government Innovation Fund.

“By their thoughtful, active, and forward-looking management, these two Belmont County schools have made themselves state leaders in government efficiency,” Yost said. “They took advantage of available resources to look for ways to save taxpayer money while still providing good services.”

The two districts applied for a state grant in February 2012 and were awarded $100,000 to support “Project SHARE,” a feasibility, benchmarking and staffing analysis to determine whether high-level administrative positions could be combined.

In addition to the Auditor of State’s office, participants in Project SHARE included the East Central Educational Service Center, which facilitated the project; the HRO agency, which prepared job descriptions; Pepple & Waggoner, legal services; and the University of Cincinnati and the Voinovich School of Leadership and Public Affairs at Ohio University, which conducted overall research and reporting.

The report released today is only one component of Project SHARE, focusing on reallocating workloads of existing administrative positions and reducing employee costs. The final Project SHARE report is expected to be released at a later date.

The Auditor of State’s Ohio Performance Team conducts performance audits by request and in cases of fiscal distress of local governments, including Ohio public school districts.

A full copy of this performance audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Announces Auditor of State Award Recipients

Tue, 21 May 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost is pleased to announce that the following entity received the Auditor of State Award for their clean audit report:

Wood County Port Authority (Wood County)

The Auditor of State Award is presented to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
o Ethics referrals
o Questioned costs less than $10,000
o Lack of timely report submission
o Reconciliation
o Failure to obtain a timely Single Audit
o Findings for recovery less than $100
o Public meetings or public records

A full copy of these audits may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Audit Releases for Tuesday, May 21

Mon, 20 May 2013 12:00:00 -0400

Audit reports are released semi-weekly. The following audits will be released Tuesday, May 20, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Adams:	Adams County Republican Party
Ashtabula:	Geneva Area City School District
Auglaize:	Auglaize County Republican Party Logan Township
Belmont:	Barnesville Exempted Village School District Belmont County Agricultural Society
Champaign:	Champaign County Transit Commission
Clark:	Clark County Park District Pike Township
Delaware:	Village of Ostrander
Franklin:	Reynoldsburg City School District
Highland:	Highland County Joint Township Hospital District
Lorain:	Lagrange Community Improvement Corporation Sheffield Township
Madison:	Madison County Community Improvement Corporation
Medina:	Harrisville Township Westfield Township York Township
Miami:	Pleasant Hill-Newtown Township Joint Fire District
Monroe:	Seneca Township Switzerland Township
Ross:	Ross County Agricultural Society
Stark:	Stark Council of Governments
Warren:	Warren County Combined Health District
Wood:	Wood County Port Authority

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$333,000 in Potential Savings Found for Cloverleaf Local Schools

Thu, 16 May 2013 12:00:00 -0400

Columbus – Bringing benefits more in line with similar districts could save the Cloverleaf Local School District (Medina County) $330,000, according to a performance audit released today by Auditor of State Dave Yost.

“When you’re in the red, some difficult decisions need to be made,” Auditor Yost said. “Performance audits provide valuable insight to school districts in fiscal distress as they work to balance their books.”

Cloverleaf Local Schools could save approximately $97,000 annually by reducing the maximum sick leave payout. Employees currently receive payment for a maximum 90 days at retirement, which is significantly higher than the 30 days required by Ohio law. An additional $72,600 could be saved each year by increasing classified employee contributions to their health care premiums to 15 percent – up from 12 percent currently. By requiring the use of direct deposit and eliminating paper pay stubs, the district could save $4,800 annually.

The performance audit recognizes the Cloverleaf Local School District’s efforts to save money through a shared service agreement with the Medina City School District. The district was also commended for its effective energy conservation practices and its partnership with the Cloverleaf Rec Center to keep costs low.

The Auditor of State’s Ohio Performance Team conducts performance audits by request and in cases of fiscal distress of local governments, including Ohio public school districts. The performance audit of the district was requested by the Ohio Department of Education to help address projected deficits. The Cloverleaf Local School District was placed in fiscal emergency by the Auditor of State on January 24, 2012.

A full copy of this performance audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Auditor Yost Announces Auditor of State Award Recipients

Thu, 16 May 2013 12:00:00 -0400

Columbus – Auditor of State Dave Yost is pleased to announce that the following entity received the Auditor of State Award for their clean audit report:

Memorial Hospital of Union County and Affiliates (Union County)

The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);
The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
The entity’s management letter contains no comments related to:
o Ethics referrals
o Questioned costs less than $10,000
o Lack of timely report submission
o Reconciliation
o Failure to obtain a timely Single Audit
o Findings for recovery less than $100
o Public meetings or public records

A full copy of these audits may be found online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Audit Releases for Thursday, May 16

Wed, 15 May 2013 12:00:00 -0400

Audit reports are released semi-weekly. The following audits will be released Thursday, May 16, 2013. Entities earning the Auditor of State Award are bold and italicized. If there are findings for recovery in an audit or determinations that money was improperly spent and must be repaid, that audit will be marked by an asterisk.

A full copy of each report is available online.

Ashland:	Village of Polk
Belmont:	Barnesville Hutton Memorial Library
Crawford:	Galion Public Library
Cuyahoga:	Village of Newburgh Heights
Delaware:	Delaware-Morrow Mental Health and Recovery Services Board
Franklin:	Crittenton Community School
Greene:	Xenia Community School District
Harrison:	Village of Deersville
Holmes:	Washington Township
Lawrence:	Briggs Lawrence County Public Library
Lucas:	Ohio School Plan
Medina:	Cloverleaf Local School District (Performance Audit)
Monroe:	Ohio Township
Morgan:	Morgan Family and Children First Council
Muskingum:	Madison Township
Pickaway:	Berger Health System
Stark:	Garfield Academy
Union:	Memorial Hospital of Union County and Affiliates
Vinton:	Village of Zaleski
Wayne:	Wayne County Republican Party
Williams:	Village of Montpelier
Wood:	Wood County Agricultural Society

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Village of Zoar Saves 69 percent of Audit Costs

Tue, 14 May 2013 12:00:00 -0400

Columbus –The Village of Zoar (Tuscarawas County) saved 69 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

The village qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior audit cost of $1,600—a savings of 69 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Tuscarawas County Regional Planning Commission Saves 53 percent of Audit Costs

Tue, 14 May 2013 12:00:00 -0400

Columbus –The Tuscarawas County Regional Planning Commission (Tuscarawas County) saved 53 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

The commission qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $492, compared to the prior 2009-2010 audit cost of $1,050—a savings of 53 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

York Township Water Authority Saves 90 percent of Audit Costs

Tue, 14 May 2013 12:00:00 -0400

Columbus –The York Township Water Authority (Belmont County) saved 90 percent of its traditional audit costs in its first “basic audit,” a new procedure introduced last year by Auditor of State Dave Yost.

The water authority qualified for the basic audit based on having average annual disbursements of $100,000 or less and having no disqualifying audit concerns as defined by Auditor of State bulletins. The 2011-2012 audit released today cost only $574, compared to the prior audit cost of $5,650 —a savings of 90 percent.

A full copy of this audit may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Midland Released from Fiscal Emergency

Tue, 14 May 2013 12:00:00 -0400

Columbus -- Auditor of State Dave Yost today released the Village of Midland (Clinton County) from fiscal emergency, a status it has held since 2006.

The Village of Midland was placed in fiscal emergency on November 30, 2006 due to deficit fund balances in two funds.

To eliminate its fiscal emergency status, the Village of Midland passed a five year, 3-mill operating levy in 2012 to generate an additional $7,000 in annual revenue. The village also partnered with Jefferson Township to exchange use of the village hall for snow removal in the village, as well as the partial cost of utilities. This agreement provided annual savings of approximately $4,000.

To be released from fiscal emergency, the Village of Midland met the following criteria:

Adopted and implemented an effective financial accounting and reporting system;
Corrected or eliminated all of the fiscal emergency conditions and no new conditions have occurred, and it appears that, based on its five-year forecast, the Village of Midland will remain out of fiscal emergency during the forecast period;
Met the major objectives of the financial recovery plan; and
Prepared a five-year forecast in accordance with standards issued by the Auditor of State, and the opinion expressed by the Auditor of State is “nonadverse.”

A full copy of this fiscal emergency termination may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Brookfield Local Schools Placed in Fiscal Emergency

Tue, 14 May 2013 12:00:00 -0400

Columbus – The inability of the Brookfield Local Schools (Trumbull County) to develop an acceptable financial recovery plan prompted Auditor of State Dave Yost today to place the district in a state of fiscal emergency.

“The Brookfield Local Schools have some hard work ahead and difficult choices to make,” Auditor Yost said. “My office is ready to work with school officials and the commission to bring financial stability back to this struggling district.”

On December 22, 2005, the Ohio Department of Education declared the district in fiscal caution due to anticipated deficits for the 2006 and 2007 fiscal years. The district’s failure to present an acceptable plan to eliminate the anticipated deficits prompted the Auditor of State’s office to place the district in fiscal watch on March 2, 2006. The Brookfield Local School District Board of Education passed a resolution on February 21, 2013 that stated the district was unable to adopt a recovery plan to eliminate the projected current year deficit.

A Financial Planning and Supervision Committee will now be created to assume all or part of the powers of the board of education. Three members of this commission must be appointed within 15 days of this declaration of fiscal emergency. A financial plan must be developed by the commission within 120 days of the first meeting of the commission to address the district’s financial crisis.

A full copy of this fiscal emergency declaration may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Patterson Placed in Fiscal Emergency

Tue, 14 May 2013 12:00:00 -0400

Columbus – Deficit fund balances, past due accounts payables and treasury deficits prompted Auditor of State Dave Yost today to place the Village of Patterson (Hardin County) in a state of fiscal emergency.

“It’s never easy to face these types of challenges head-on,” Auditor Yost said. “As Patterson begins to make the tough choices to bring back its financial stability, my office is prepared to offer our assistance wherever we can.”

Patterson Mayor Jason Kearns requested that a fiscal analysis be performed by the Auditor of State’s office to determine if the village’s condition justified the declaration of fiscal watch or emergency. The Auditor of State’s Local Government Services section conducted the analysis, and as of December 31, 2012 and January 31, 2013, the Village of Patterson was in a state of fiscal emergency due to the existence of two of the six conditions required.

As of December 31, 2012, the village’s general fund had accounts payable at least 30 days past-due in the amount of $1,936. The village’s general fund had accounts payable at least 60 days past-due in the amount of $1,954 as of January 31, 2013. The general fund also had deficit fund balances of $3,484 and $3,921. The village’s treasury deficit exceeded one-sixth of the treasury receipts by $201 and $1,036 as of the two dates.

For villages and townships with a population of less than 1,000 who are placed in fiscal emergency, the Auditor of State serves as the Financial Supervisor and has all the powers and responsibilities of a Financial Planning and Supervision Commission. At the 2010 census, the Village of Patterson’s population was 139. The Auditor of State’s office will help in developing a financial recovery plan for the village, and once a plan is approved, see that it is carried out. The office also provides technical assistance to the village, reviews the village’s existing system of accounting and reporting, and issues a report identifying needed improvements.

A full copy of this fiscal emergency declaration may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111

Village of Morral Placed in Fiscal Emergency

Tue, 14 May 2013 12:00:00 -0400

Columbus – Substantial deficit fund balances at the Village of Morral (Marion County) prompted Auditor of State Dave Yost today to place the village in a state of fiscal emergency.

“The task of eliminating deficits will require some difficult decisions,” Auditor Yost said. “My office will be on hand to help develop a plan that will bring fiscal health back to the Village of Morral.”

Morral Mayor Greg Stephens requested that a fiscal analysis be performed by the Auditor of State’s office to determine if the village’s condition justified the declaration of fiscal watch or emergency. The Auditor of State’s Local Government Services section conducted the analysis, and as of December 31, 2012 and January 31, 2013, the Village of Morral was in a state of fiscal emergency due to the existence of one of the six conditions required. The fiscal analysis determined that there were deficit fund balances that totaled $7,120 at December 31, 2012 and $8,370 at January 31, 2013.

For villages and townships with a population of less than 1,000 who are placed in fiscal emergency, the Auditor of State serves as the Financial Supervisor and has all the powers and responsibilities of a Financial Planning and Supervision Commission. At the 2010 census, the Village of Morral’s population was 339. The Auditor of State’s office will help in developing a financial recovery plan for the village, and once a plan is approved, see that it is carried out. The office also provides technical assistance to the village, reviews the village’s existing system of accounting and reporting, and issues a report identifying needed improvements.

A full copy of this fiscal emergency declaration may be accessed online.

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Contact:
Carrie Bartunek
Press Secretary
614-644-1111