Fiscal emergency declared for Adams Township in Washington County
COLUMBUS — Auditor of State Keith Faber declared a fiscal emergency Thursday for Adams Township in Washington County after an analysis of the township’s finances confirmed deficits that exceeded what is allowed under state law.
The township will now come under the oversight of a financial planning and supervision commission, with the Auditor of State’s Office serving as financial supervisor, to develop a plan to eliminate the fiscal emergency conditions.
The full fiscal emergency analysis is available online at ohioauditor.gov/auditsearch/search.aspx.
The Auditor of State’s Office declares fiscal emergency if any one of six conditions exists:
Default on debt obligation;
Failure to make payment of all payroll;
An increase in the minimum levy of the township that results in the reduction in the minimum levy of another subdivision;
Significant past due accounts payable;
Substantial deficit balances in township funds; or
A sizable deficiency when the township’s treasury balance is compared with the positive cash balances of the township’s funds.
Adams Township met two of those conditions. Auditors identified a deficit fund balance of $297,641, and the treasury balance less the positive cash fund balances exceeded one-sixth of treasury balances as of Dec. 31, 2025.
With the addition of Adams Township, there are now 13 communities with fiscal emergency declarations, including three cities, seven villages and three townships.
Additional information about fiscal distress declarations is available online at ohioauditor.gov/fiscaldistress.html.