P.A.C.E. High School Audits Released

Lack of Controls Result in $261,438 in Findings for Recovery

Tuesday, April 12, 2011

Columbus - The state of Ohio got stuck with the tab for 268 students who didn’t show up for school at P.A.C.E. High School in Hamilton County -- leading to $261,438 in findings for recovery and a $124,531 questioned cost.  Findings are detailed in the 2009 and 2010 audits released today by Auditor of State Dave Yost.
“There’s a good reason why the law says you can’t miss more than 105 hours in a row,” Auditor Yost said.  “At some point, the student has withdrawn and the school should report it.  The school is no longer educating the student – and the taxpayer shouldn’t have to pay for it.”
The 2009 audit of P.A.C.E. High School looked at attendance and found that 268 students missed more than 105 consecutive hours and, according to the Ohio Revised Code, must be withdrawn from the school.  The school received funding for 8,211 days past the date the students missed 105 consecutive hours, totaling $261,438 in state funds. Findings for recovery in this amount were issued in favor of the Ohio Department of Education.
The 2010 audit report issued a questioned cost of $124,531 due to the inability to confirm the number of “full time equivalencies” at the school.  Lack of attendance records did not allow auditors to calculate the amount of State Fiscal Stabilization Funds (SFSF) that the charter school was due to receive.  All SFSF expenditures are considered questionable.
P.A.C.E. High School began payments to the Ohio Department of Education and stated they will pay installments until all findings for recovery are repaid.
Full copies of these audits are available online.


The Auditor of State is one of five independently elected 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.

Carrie Bartunek
Press Secretary
(614) 728-7198