On Tuesday, the Ohio Auditor's Office stated that the Newton Falls Fire District was placed on the "unauditable" list due to incomplete records.

Auditor of State Dave Yost said, "Poorly kept records create a lack of accountability. The Newton Falls Joint Fire District must bring its records back to an auditable state in order to start the audit."

Representatives for the auditor's office said that prior to the beginning of the financial audit of the Newton Falls Joint Fire District for January 1st, 2016 to December 31st, 2017, the auditor's office decided that the fire district's financial records were not up to par, causing the audit to be put on hold.

The auditor's office stated in a letter to the district, that the Newton Falls Fire District was provided with a list of information necessary for the audit to begin.

The letter said that the fire district must revise its financial records within 90 days.

If there is a failure to bring records, accounts, and reports to a condition in which they can be audited, legal action could be taken. 

The state auditor said that the attorney general could issue a subpoena to district officials, which would require them to explain the condition of the fire districts records. The attorney general may then also bring forward a suit to compel the officials to prepare and/or produce the required information.

The Newton Falls Fire District can only be removed from the "unauditable" list once the audit is completed and released to the public.