Ohio Department of Transportation

PERFORMANCE AUDIT

What led to this audit?

In 2019, the Ohio General Assembly raised Ohio’s tax on unleaded gas from 28 cents to 38.5 cents per gallon – an increase of 10.5 cents – to fund ongoing road maintenance. The increase is expected to generate $865 million in new tax revenue in Fiscal Year Ending 2021 and 2022. All of this new funding will be used for road projects in Ohio with more than half – 55 percent – going to the Ohio Department of Transportation for state highway projects.

The Legislation (House Bill 62) required the Auditor of State to conduct a performance audit of ODOT in order to provide detailed, data-driven analyses of the Department’s operations. This audit will be conducted in two parts, with the first report released on December 31, 2019. This first audit reviewed ODOT’s vehicle and equipment purchasing practices, construction inspection staffing, and information technology staffing.

What did we find?

The report released on December 31, 2019 identified nine recommendations for improved operations and three areas for further study once ODOT compiles more complete and accurate data. The recommendations include potential annual savings of $10.5 to $21.5 million with an additional $22 to $42 million identified in annual cost avoidance.