State Auditor David Yost this week declared the Newton Falls Joint Fire District as "unauditable."
In a letter to the district, Yost said records for the period of Jan. 1, 2010, to Dec. 31 of 2011 are so poor that they can not be audited.
Within 90 days the district must provide the necessary documents that Yost's office is requesting.
Failure to do so could result in legal action, Yost said in his letter.
"Poor records lead to poor service for taxpayers," Yost said in his letter. "Auditable records must be provided to complete the audit and ensure accountability."
Yost said the auditor's Local Government Section could assist the district in preparing the necessary documents.