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Auditor Faber Declares Franklin Township “Unauditable”


For Immediate Release:                                                                  

October 8, 2021                                                                                             



Auditor Faber Declares Franklin Township “Unauditable”


Columbus – Auditor of State Keith Faber’s office last week sent a letter to Franklin Township (Tuscarawas 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 governments 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 township 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 monthly bank reconciliations. The Township was initially given the opportunity to provide support for the ‘Other Adjusting Factors’ portion missing from the bank reconciliations; however, they were unsuccessful. Subsequently, the Township entered into a contract with Local Government Services, dated May 26, 2021, to reconstruct the monthly bank reconciliations for the period January 1, 2014 through June 30, 2021. Local Government Services provided their reconstructed monthly bank reconciliations, accompanied with proposed adjustments, to the client on September 14, 2021.The net financial statement adjustment was predominantly comprised of issues identified with outstanding check monthly listings, bank deposits, federal, state and local withholdings, OPERS, interest and various expenditure transactions.


Within 90 days from receiving the letter, the township 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 Fiscal Officer Tammy Spidell and Randy Fearon Trustee President 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.




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.



Allie Dumski

Press Secretary