The Village’s financial statements are prepared using the cash basis of accounting. Except for modifications having substantial support, receipts are recorded in the Village’s financial records and reported in the financial statements when cash is received rather than when earned and disbursements are recorded when cash is paid rather than when a liability is incurred. The Auditor of State has issued an opinion on these financial statements for the 2022 accounting year. This audit can be viewed by clicking the link below or on the State Auditor’s site at http://www.auditor.state.oh.us/
Below are the previous years Audit reports: