Help Section Topics:
Bookmarks – All financial audits contain bookmarks that lead directly to the report
cover, table of contents, single audit section, compliance section and schedule
County – County in which the government is located. For state agency reports, select
Entity name – Will return any government which contains all of the text entered in any
order. For example, the word "Columbus" would return the City of
Columbus, Columbus City School District, etc. Complete spelling is not
Entity types – Indicates the type of government or government program under review.
Ohio has nearly 30 classifications of more than 5,000 units of state and local
Error messages – "Could not find colorspace" or "The file contains information not understood
by the viewer" indicate the need to upgrade the reader program for full
clarity. Simply hit the "Download Reader" icon to obtain a new program at no
cost within minutes.
Fiscal Year – Indicates the year covered by the audit period. For multi-year audits, search
under the last year in the audit period. Generally, the site only contains
audits released after January 1, 2000.
Reader program tools – Once an audit is retrieved, use program tools across the top of the screen to
zoom in or out, print or scan through the document.
Slow processing – Expedite processing by using the search tools to
narrow the selection.
- Agreed Upon Procedures – Reduced annual or biennial review of a government which is narrower
in scope than
a financial audit. An AUP report may also be issued as a result of a request by public entities for the
of specific procedures.
- Audited as Part of Primary Government – The designation when a component unit entity’s audit
is met by the audit of a larger, primary government. No separate audit report is issued for the
- Basic Audit – Reduced annual or biennial review of a small government which meets established
- Compliance Audit – Review of Medicaid provider services to determine compliance with program
- Financial Audit – Annual or biennial review of the financial activity, legal compliance and
controls of a government.
- Fiscal Analysis – Review of the financial condition of a government under the authority of ORC
- Fiscal Caution, Watch or Emergency Analysis/Declaration – Review to determine if a local
the statutory criteria to declare a fiscal caution, watch or fiscal emergency.
- Fiscal Caution, Watch or Emergency Analysis/Termination – Review to determine if a local
the statutory criteria for removal from fiscal caution, watch or emergency.
- OP&F, OPERS, SERS or STRS Examinations – A report to provide assurance to the pension system
census data reported to the pension system was complete and accurate.
- Performance Audit – Review to assess the economy, efficiency and effectiveness of government
operations or programs.
- Program Specific Audit – An audit of one federal program when a financial audit is not
- Public Interest Report – A report issued under the authority of ORC 117.11(B) as requested by
office or initiated by the Auditor of State.
- Report on Accounting Methods – Review of the financial accounting methods, records, files and
a local government declared in fiscal emergency.
- Retirement System Schedules – Audit of schedules prepared by the retirement system for the
Pension or OPEB
- Special Audit – Review of questioned transactions to determine if fraud, waste or abuse has