Taylor Releases Performance Audit of Fairfield Local School District

Thursday, May 21, 2009

Clinton County -

Auditor of State Mary Taylor today released the performance audit of the Fairfield Local School District. The audit outlines several recommendations that, if fully implemented, could save the district $330,500 annually. The recommendations are designed to help the district achieve a sustainable, balanced budget.

Fairfield Local Schools qualified for a state-funded performance audit last year when district officials released a financial forecast revealing a potential deficit of $2.6 million by fiscal year 2013. School officials began implementing several cost-cutting measures at that time, but must consider additional reductions to maintain solvency in the current economic climate.

“Performance audits provide valuable recommendations to state and local government entities, such as the Fairfield Local School District, with advice about how to improve operations and reduce costs,” Taylor said. “I encourage school officials to implement the recommendations made in the performance audit to help reduce projected deficits outlined in the district’s five-year financial forecast.”

The performance audit of the Fairfield Local School District reviewed finance and strategic management, human resources, facilities and transportation. The audit also outlines several recommendations school officials should consider in order to potentially save as much as $330,500 annually. Throughout the audit process, auditors met with district staff to provide preliminary information to help them begin implementing recommendations as they were identified. The recommendations include:
• Developing a formal staffing plan and adjusting staffing to mirror peer averages and sustainable levels
Implementing a formal staffing plan could help the district balance staffing needs in relation to program needs
• Implementing an energy conservation program
Developing a strategy to reduce energy consumption could help reduce associated costs

• Participating in available programs to reduce Bureau of Workers Compensation premiums
Implementing a leading discount program could reduce certain rates by as much as ten percent

Performance audits report on the efficiency and effectiveness of government operations through peer comparisons and benchmarking to industry standards. A performance audit is a valuable tool for agencies seeking to improve operations, identify cost savings and make better use of existing resources.

Since taking office, Taylor has released 60 performance audits outlining 2,181 recommendations for improvements. Those recommendations, if fully implemented, could result in potential cost savings of more than $103 million annually.

A copy of the complete audit is available online at www.auditor.state.oh.us.


The Ohio Auditor of State’s office is one of the largest accounting offices in the nation.  The office strives to ensure that all public funds are spent legally and appropriately and works aggressively to root out fraud, waste and abuse in public spending. Taylor encourages anyone suspecting fraud or misspending of public dollars to contact her office toll free at 866-FRAUD-OH (866-372-8364). Since taking office, Taylor has identified more than $20 million in public funds that were handled improperly, spent illegally or stolen and must be repaid.