Auditor Declares Village of Martinsville as ‘Unauditable’

Press Release • Ohio Auditor of State

COLUMBUS - The Village of Martinsville in Clinton County has been declared "unauditable" for the period Jan. 1, 2024, through Dec. 31, 2025, due to inadequate financial records to complete an audit.

The Auditor of State's Office informed Mayor Jed Mountjoy and Fiscal Officer Cheri Rowe of the declaration in a letter, noting that auditors were unable to obtain adequate annual reports, financial statements and other information needed to complete their audit work.

Within 90 days from the date of the letter, the Village of Martinsville must revise financial records and provide the data necessary to complete the audit. Failure to bring accounts, records, and reports into an auditable condition may result in legal action pursuant to Ohio Rev. Code Section § 117.42. This action may result in the Attorney General issuing a subpoena for Mountjoy and Rowe to explain their failure to bring accounts, records, and reports into an auditable condition. Additionally, the Attorney General may file suit to compel the preparation and/or production of the necessary information to complete an audit.

Should assistance in correcting these deficiencies be needed, the village may contact the Auditor of State's Local Government Services division or an independent accounting firm to obtain the necessary help. 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.

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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 5,900 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.

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