The Auditor of State’s Office informed Fiscal Officer Angela Crum and Brushcreek Township Trustee David Chaney of the declaration in a letter, noting, among other issues, that monthly bank-to-book reconciliations from January 2022 through December 2023 were not available and annual financial reports for 2022 and 2023 were filed late and did not provide supporting details for line-item classifications needed for auditors’ review.