The small Village of Shiloh in Richland County, Ohio, is facing scrutiny after the Auditor of State's Office declared it "unauditable." The declaration, which covers the period from January 1, 2022, through December 31, 2024, is due to the village's failure to maintain adequate financial records that are necessary for a proper audit.
In a letter to Fiscal Officer Terri Sweeney and Mayor Paul Currier, it was noted that auditors could not secure accurate and complete monthly bank reconciliations for the years 2022, 2023, and 2024. The letter, as reported on the Ohio Auditor of State Keith Faber's website, starkly emphasizes the village's obligation to rectify these financial lapses. They are given 90 days to revise their records and supply the necessary data to facilitate a full audit.
Should the Village fail to comply, they could face legal consequences under Ohio Rev. Code Section 117.42. This statute empowers the Attorney General to issue subpoenas to Sweeney and Currier, compelling them to explain their failure to produce auditable records. Furthermore, legal action could be taken to enforce the preparation and submission of the required financial information.
Shiloh officials have been offered a lifeline in the form of assistance from the Auditor of State's Local Government Services division or the option to hire an independent accounting firm. Yet, despite this offer for help, any delays or inability to accommodate the auditors' schedules will not influence the stipulated 90-day period for compliance, as described on the Auditor of State’s official page.
