The records are the responsibility of Fiscal Officer Amanda Spies. She is an independently elected official and, as such, is not controlled by township trustees. Trustees do not have authority to make entries in the bookkeeping system, although they have some read-only access.
Incomplete financial records prompted state Auditor Dave Yost to place Goshen Township on the “unauditable” list.
“Complete financial records shine a light on local governments,” Yost said in a prepared statement. “Taxpayers should not be left in the dark on how their dollars are being spent.”
During the course of the regular financial audit of Goshen Township for the period Jan. 1, 2016, through Dec. 31, 2017, the state auditor’s office determined that the condition of the township’s financial records was not adequate to complete the audit. In a letter to the township, the auditor’s office provided a list of information required to complete the audit.
Township officials are Fiscal Officer Amanda Spies and trustees Joseph Ginnetti, William Miller and Sam Wise.
Ginnetti said officials "had an idea" the auditor's determination was coming. He said the records are the responsibility of Spies, as fiscal officer. She is an independently elected official and, as such, is not controlled by township trustees.
"We have to work with her; the trustees are trying to work with her," Ginnetti said.
Miller said trustees do not have authority to make entries in the bookkeeping system, although they have some read-only access.
He said the township has already enlisted the help of the state auditor’s Local Government Services Section to bring records to an auditable condition.
The office provides a wide variety of services to local governments, including reconstructing financial records and aiding in the reconciliation of books, according to Yost.
In addition, other fiscal officers from townships in Tuscarawas County have provided assistance to Spies, according to Miller.
He said trustees expect to have a public meeting about the situation soon.
"What we would like to do is have our books rectified in an orderly manner to represent the township as it should be, and whatever it takes to do that," Miller said.
Miller said he received a letter from Yost on Monday about the condition of the township's financial records, and that township officials were told at the end of last week that the records could not be audited.
Yost said that the township has 90 days from the date of the letter, sent Friday, to revise its financial records and provide the necessary data. Failure to bring accounts, records, and reports to an auditable condition may result in legal action, including the possibility of the state attorney general issuing a subpoena to township officials to explain the condition of records. The attorney general may also file suit to compel the officials to prepare and/or produce the required information.
An entity is removed from the “unauditable” list once the audit is completed and released to the public.
A call to Spies on Thursday afternoon was not returned.
Yost's letter to township officials said his office was unable to obtain the following information:
n A complete and accurate set of 2016 and 2017 financial statements. The filed 2016 and 2017 annual financial reports are inaccurate.
n Minutes for meetings of the Board of Township Trustees for the period of Jan. 1, 2016, through March 31, 2016.
n Complete and adequate supporting documentation for township receipts and disbursements for January 2016 through March 2016. Receipt support and voucher packages, including invoices, were not provided for this time period.
n Bond for the fiscal officer covering 2016 and 2017.
n Bank statement and canceled check images for February 2017.
n Canceled check images for June 2016.
n W-2 forms for 2016.
n Ohio Township Association Risk Management Authority policies for 2016 and 2017.
n Pledged collateral statements from the bank for 2016 and 2017.
Reach Nancy at 330-364-8402 or nancy.molnar@timesreporter.com.
On Twitter: @nmolnarTR