Spencerville working with state to fix errors

By Josh Ellerbrock - jellerbrock@limanews.com

SPENCERVILLE — To resolve past accounting issues, the Village of Spencerville contracted with Local Government Services, a branch of the Ohio Auditor of State’s office.

In the state’s latest audit of the village released in 2018, the state reported an eight-page list of accounting errors, which has since landed the municipality a place on Ohio’s “unauditable” list. Since that time, Spencerville Mayor PJ Johnson said village officials have been “proactive” to resolve the issue by working with the state office to find a solution to bookkeeping errors.

Among the errors is a $43,000 surplus in the village’s funds not reflected in Spencerville’s accounts. Johnson said a state auditor has already begun working to update the village’s accounts, coming by the office June 19 to collect pertinent records.

Spencerville Village Council passed the contract with LGS on June 17. The ordinance authorizes the branch of the auditor’s office to “reconstruct the Village of Spencerville accounts and provide guidance to the village fiscal officer in adjusting fund balances.”

The contract with the state service is not expected to exceed $14,000.

Johnson said the reason behind the errors has been a learning curve in identifying the best practices for public accounting, which can differ from accounting practices often seen in private industry.

“Local Government Services has told us that they should get at the root of the error rather quickly,” Johnson said. “I don’t think (hitting the 90-day deadline) will be a problem,” Johnson said.

Placement on the state’s “unauditable” list gives governmental entities 90 days “to provide the necessary information to be audited.” Once an audit is completed and released to the public, Spencerville will be removed from the list.


By Josh Ellerbrock


Reach Josh Ellerbrock at 567-242-0398.

Reach Josh Ellerbrock at 567-242-0398.

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