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Press Release Ohio Auditor of State

Auditor Faber Announces Qualifiers for Auditor of State Awards with Distinction

For Immediate Release

Monday, February 26, 2024

COLUMBUS – Recent financial audits of the following entities by Auditor of State Keith Faber have returned clean audit reports. Their record keeping has qualified them for the Auditor of State’s Award with Distinction:

  • Lakota Local School District (Butler County)
  • Berea City School (Cuyahoga County)
  • Westlake City School District (Cuyahoga County)
  • Euclid City School District (Cuyahoga County)
  • North Royalton City School District (Cuyahoga County)
  • South-Western City School District (Franklin County)
  • Canal Winchester Local School District (Franklin County)
  • Dublin City School District (Franklin County)
  • Oak Hills Local School District (Hamilton County)
  • Mentor Exempted Village School District (Lake County)
  • Highland Local School District (Medina County)
  • Vandalia-Butler City School District (Montgomery County)
  • Nordonia Hills City School District (Summit County)
  • Mason City School District (Warren County)

“By keeping accurate financial records, governing bodies demonstrate their commitment to efficient, effective, and transparent service,” Auditor Faber said. “This award honors public entities that have put in the hard work to keep their finances in order.”

The Auditor’s Office presents the Auditor of State Award with Distinction to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

  • The entity must file financial reports with the Auditor of State’s office by the statutory due date, without extension, via the Hinkle System, on a GAAP accounting basis and prepare a CAFR (Comprehensive Annual Financial Report);
  • The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Uniform Guidance (Single Audit) findings or questioned costs;
  • The entity’s management letter contains no comments related to:
    • Ethics referrals
    • Questioned costs less than the threshold per the Uniform Guidance
    • Lack of timely report submission
    • Bank reconciliation issues
    • Failure to obtain a timely Single Audit in accordance with Uniform Guidance
    • Findings for recovery less than $500
    • Public meetings or public records issues
  • The entity has no other financial or other concerns

Full copies of these reports are available online.

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The Auditor of State’s Office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 5,900 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.