Audit Search

Help Section Topics:

• Bookmarks – All financial audits contain bookmarks that lead directly to the report cover, table of contents, single audit section, compliance section and schedule of findings.
• County – County in which the government is located. For state agency reports, select Franklin County.
• Entity name – Will return any government which contains all of the text entered in any order. For example, the word "Columbus" would return the City of Columbus,  Columbus City School District, etc. Complete spelling is not necessary.
• Entity types – Indicates the type of government or government program under review.  Ohio has nearly 30 classifications of more than 5,000 units of state and local government.
• Error messages – "Could not find colorspace" or "The file contains information not understood by the viewer" indicate the need to upgrade the reader program for full clarity. Simply hit the "Download Reader" icon to obtain a new program at no cost within minutes.
• Fiscal Year – Indicates the year covered by the audit period. For multi-year audits, search under the last year in the audit period. Generally, the site only contains audits released after January 1, 2000.
• Hardcopy – Hardcopy reports are available by calling 1-800-282-0370 or by sending an e-mail request to The Auditor of State Office.
• Reader program tools – Once an audit is retrieved, use program tools across the top of the screen to zoom in or out, print or scan through the document.
• Slow processing – Expedite processing by using the search tools to narrow the selection.

Report Description:

• Financial Audit – Annual or biennial reviews of the financial activity, legal compliance and fiscal controls of a government.
• Performance Audit – Reviews assessing the economy, efficiency and effectiveness of government business operations or programs.
• Special Audit – Reviews of questioned transactions to determine if fraud, waste or abuse has occurred.
• SAS-70 Report – A report on internal controls in place and operating at service organizations used by the government in place of internal resources (e.g., third-party administrators for self-funded insurance plans). SAS-70 reports are one of two types: One type is a review of the prescribed controls' design and whether the prescribed controls were placed in operation. The other type extends the work to a determination of the operating effectiveness of the prescribed controls.
• Compliance Audit – Reviews of Medicaid provider services to determine compliance with program regulations.
• Operational Review – Performance reviews of State social service programs to improve accountability and efficiency.
• Fiscal Watch or Emergency Analysis/Declaration – Review to determine if a local government meets the statutory criteria to declare a fiscal watch or fiscal emergency.  
• Fiscal Watch or Emergency Analysis/Termination – Review to determine if a local government meets the statutory criteria for removal from fiscal watch or emergency.
• Financial Forecast – Review of a government’s estimated revenue and expenditures over a one or five-year period.
• Report on Accounting Methods – Review of the financial accounting methods, records, files and accounts of a local government declared in fiscal emergency.