VIENNA — An audit of the township’s finances posted by the state auditor’s office Thursday showed seven non-compliances or weaknesses — two of which were corrected.

The audit, completed by Wilson, Phillips and Agin, CPAs Inc., a subcontractor of Ohio Auditor Keith Faber’s office, revealed the township’s financial reporting issues extended beyond its 2019 and 2020 audits, noting that reclassifications and adjustments were made in both 2021 and 2022.

Among the six reclassification and adjustment findings reported in 2021, a $198,137 adjustment was made from the township’s general fund to the American Rescue Fund for monies received. A $42,215 adjustment was made from and to the same fund for expenses related to 2021, according to the report.

The report shows a similar adjustment for 2022, another $198,137 adjustment to the same fund — only this time, the adjustment to the American Rescue Fund for 2022 was $77,151.

In 2021, an adjustment was made to increase the balances in the township’s Road & Bridge Fund, Police Levy Fund and Fire Levy Fund by $9,464, $10,849 and $10,242, respectively, and to decrease the General Fund balance for rollback monies not being distributed correctly.

“The reclassifications with which the township officials agree are reflected in the accompanying financial statements and posted to the accounting records,” the report states. “We recommend the township utilize available authoritative resources to appropriately classify and record all receipt and expenditure transactions.”

For its certification of funds, the report states that the township failed to certify the availability of funds before committing to 28% of expenditures tested by auditors, adding that they also neglected to prepare blanket, super blanket or “then and now” certificates as required by the state’s revised code.

Auditors reported the township was non-compliant on appropriations, noting that meeting minutes documented the approval of 2022 appropriations. However, their measures could not be found in the township’s records, and they were not filed with the Trumbull County Auditor’s office.

The township’s appropriations were considered zero as a result, due to a lack of evidence supporting the appropriation amounts by trustees. With the measures not being filed with the county auditor, 2022’s expenditures exceeded the appropriations, violating the Ohio Revised Code.

Auditors found that information not being properly reported or presented in records also affected its accounting system, as the information in it was incorrectly stated.

“Without information properly entered into the system, the management of the township lost some degree of budgetary control,” the report states. “This also resulted in adjustments to the budgetary note disclosure.”

Appropriated funds in 2021 exceeded the township’s estimated resources, according to the report.

The township had $287,034 in estimated resources for the police district but appropriated $448,470 — resulting in a $161,436 variance.

The fire district’s variance for the year was a bit smaller, with $409,780 in estimated resources but $474,311 in appropriations, resulting in a $64,531 difference.

The report notes that a negative fund balance indicates that money was used from one fund to cover the expenses of another.

Some of the township’s funds had negative balances to conclude 2022, as the Police District Fund had a $212,901 negative fund balance and the Fire District Fund had a $462,921 negative fund balance.