Help Section Topics:
– All financial audits contain bookmarks that lead directly to the report
cover, table of contents, single audit section, compliance section and schedule
– County in which the government is located. For state agency reports, select
– 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
– 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
– "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.
– 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
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.
– Annual or biennial reviews of the financial activity, legal compliance and
fiscal controls of a government.
– Reviews assessing the economy, efficiency and effectiveness of government
business operations or programs.
– Reviews of questioned transactions to determine if fraud, waste or abuse has
– 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.
– Reviews of Medicaid provider services to determine compliance with program
– 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.
– Review of a government’s estimated revenue and expenditures over a one or
Report on Accounting Methods – Review of the financial accounting
methods, records, files and accounts of a local government declared in fiscal