State of Ohio Single Audit Finds 90 Percent Reduction in Questioned Costs

Thursday, March 29, 2012

Columbus – Federal questioned costs in the State Single Audit dropped by more than 90 percent this year, from $105 million in FY 2010 to $8.3 million in FY 2011, as reported today by Auditor of State Dave Yost.

“It’s great news to see fewer questioned costs,” Auditor Yost said. “A 90 percent reduction is not something you’re going to see every day, and I commend Governor Kasich, Director Keen and the agencies for making it happen.”

The majority of the questioned costs ($6.3 million) involves a federal compliance requirement for the Unemployment Insurance Program. Questioned costs are expenditures of federal funds that lack appropriate or sufficient documentation, violate a federal law or have been determined to be an unreasonable expense. The state administers 401 federal programs from 24 federal agencies, with total federal expenditures of $27.9 billion.

The Single Audit Report notes that 32 of 59 reported findings had also been included in previous Single Audit reports. “Findings” are any formal reported item under applicable audit standards.

“That’s too many findings being carried over from last year,” Auditor Yost said. “Proper controls and compliance with federal regulations is an important part of keeping good books, and I am confident the agencies will continue their commitment to proper reporting.”

The attached table summarizes the number of audit findings by agency. Of 59 findings, eight relate to the state’s financial statements (two material and six significant), and 57 relate to federal compliance and internal controls. No Findings for Recovery have been issued in the State Single Audit.

A copy of the full audit is available online.

State Agency


Ohio Department of Job & Family Services


Ohio Department of Education


Ohio Department of Health


Ohio Department of Development


Ohio Department of Alcohol & Drug Addiction Services


Ohio Department of Developmental Disabilities


Ohio Department of Mental Health


Ohio Department of Services Commission


Ohio Department of Public Safety


Ohio Department of Commerce


Ohio Department of Protection Agency


Ohio Administrative Knowledge System


Ohio Office of Budget and Management


Ohio Department of Transporation


Ohio Board of Regents





The Auditor of State is one of five independently elected statewide offices under the Ohio Constitution. Auditor Yost’s office is responsible for auditing over 5,600 state and local government agencies. Staff also works in partnership with state and local governments to deal effectively with financial, accounting and budgetary issues.

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