Ravenna City School District

PERFORMANCE AUDIT

What led to this audit?

Ravenna City School District submitted a five-year forecast in May 2019 to the Ohio Department of Education showing a projected deficit of more than $13 million in FY 2023. Based on this forecast, the AOS chose to conduct a performance audit to identify potential cost savings measures which would address the projected deficit balances, under its authority in Ohio Revised Code § 3316.042.

What did we find?

The District has taken proactive measures to address the forecasted deficit, such as reorganizing facilities to use resources more efficiently; however the November 2019 five-year forecast indicates Ravenna City School District is forecasted to have a deficit fund balance starting in FY 2022 growing to approximately $11.9 million in FY 2024. The audit identified five operational recommendations related to financial management, human resources, facilities, and transportation that could lead to cost savings or improved management practices based on industry standards and peer school district averages. These recommendations, though, would not fully resolve the projected deficit. Additional measures would need to be implemented in order to address the remaining deficit. These measures, outlined in Recommendation 6, could significantly change service levels within the District.