SHILOH — Shiloh lawmakers are set to discuss a path to revise the village’s financial records during their meeting Tuesday at 6 p.m.
Auditor of State Keith Faber issued a press release Friday declaring Shiloh as “unauditable” for the time period of Jan. 1, 2022, through Dec. 31, 2024, due to “inadequate financial records to complete an audit.”
According to the release, Shiloh Mayor Paul Currier and Terri Sweeney, the village’s fiscal officer, were informed of the declaration by a letter from Faber’s office.
The letter said auditors were “unable to obtain accurate and complete monthly bank reconciliations for 2022, 2023 and 2024.”
“We’re going to do whatever they need us to do to bring the books into line,” Currier told Richland Source on Monday. “We’re calling in all the troops to try to figure out what we did wrong here, so that we can get it all right.”
The village must revise its financial records and provide the data necessary to complete the audit within 90 days from Sept. 3, which is when the letter was dated.
“Failure to bring accounts, records, and reports into an auditable condition may result in legal action pursuant to Ohio Rev. Code Section 117.42,” the release said.
Possible legal action may result in Ohio Attorney General Dave Yost issuing a subpoena for Currier and Sweeney “to explain their failure to bring accounts, records, and reports into an auditable condition.”
Additionally, Yost may file suit to compel the preparation and/or production of the necessary information to complete an audit, according to the release.
Currier confident revisions can be made by deadline
This isn’t the first time an area entity has been declared “unauditable.”
In August 2021, Bucyrus Township in Crawford County was declared “unauditable” by Faber’s office due to inadequate records to complete an audit. Crestline Exempted Village School District was declared the same in March 2024 due to inadequate financial statements and records to complete an audit.
Currier said he feels confident that the issue(s) can be revised and resolved within 90 days.
“We’re going to work all we can to make this right because that’s what I ran on, is to get all of this stuff correct,” he said.
Currier was elected mayor in November 2023 and took office two months later in January.
Shiloh hopes to use new financial software
Shiloh may contact the Auditor of State’s Local Government Services (LGS) division or an independent accounting firm to obtain the necessary help if assistance in correcting the deficiencies is needed, the release said.
“However, the Auditor of State’s Office will not consider a failure to act in a timely manner or the inability to meet auditors’ schedule as a mitigating factor to extend the 90-day period,” the release said.
As of Monday afternoon, Currier said the village plans to work with an independent auditor, along with reviewing its documents internally. After that, he said he plans to contact LGS to have them help pinpoint any errors which may remain.
“They’re having problems (Auditor of State’s Office) with what accounts are being used (by the village), as opposed to using a different account that should have been used,” the mayor said. “I think that’s where some of the auditing problems have come up.”
Ultimately, Currier said the goal is for the village to begin using a new financial software to help guard against any errors moving forward. He said Shiloh would like to use the Uniform Accounting Network through the the Auditor of State’s Office.
UAN is a financial software package which supports accounting, payroll and financial management activities of local governments in Ohio, according to its website.
More than 2,150 Ohio townships, villages, libraries, special districts and cities use UAN in their daily operations, the Auditor of State’s Office reports.
“We have to bring all the books up to speed before UAN will accept us. That’s our goal,” Currier said.