As Ohio's chief compliance officer, the Auditor of State makes Ohio government more efficient, effective, and transparent by placing checks and balances on state and local governments for taxpayers.
As one of five independently elected statewide offices under Ohio’s Constitution, the Auditor of State’s office strives for clean, accountable and efficient governments for the people of Ohio.
With a statewide staff of more than 800 auditors and other professionals, the Auditor of State’s office is responsible for auditing all public offices in Ohio — more than 5,900 entities — including cities, counties, villages, townships, schools, state universities and public libraries as well as all state agencies, boards and commissions.
The Auditor’s office also offers performance auditing for state and local public offices, identifies and investigates fraud in public agencies, provides financial services to local governments and promotes transparency in government.
Auditor Keith Faber and his senior staff members direct the Auditor of State's office in its mission to provide efficient, effective, and transparent government to Ohioans.
The Auditor of State recognizes one employee quarterly from each region for their contribution and commitment to the efficient operation of the office based on customer service, leadership, and exceptional work performance.
Each year, one person is chosen from the quarterly winners as the Employee of the Year.
This year, Don Graber, Senior Audit Manager for the Central Region, was selected for this honor due to his unwavering dedication to customer service, leadership, and exemplary performance, particularly during the City of Columbus audit.
Congratulations to all our Fiscal Year 2023 quarterly winners.
The Human Resources section performs all personnel-related duties within the Auditor of State’s office, including recruiting, payroll processing, and managing employee benefits.
This section is responsible for all financial and cost-management functions for the Auditor of State’s office. Responsibilities include payroll, purchasing, accounts receivable, accounts payable, facilities and fleet management, and budget and financial reporting.
Information Technology develops and maintains the technology and administrative services in the Auditor of State’s office, giving employees convenient and timely access to the office’s computer network. IT also provides communication support and recordkeeping functions, including graphics, document printing, and records retention.
The Uniform Accounting Network is a computerized, integrated financial management and information system serving local governments. The UAN division provides entities with the software, technology, training, and support for public officials to apply required accounting standards to their financial recordkeeping.
The division offers legal guidance to the team of auditors who represent the Auditor of State’s office when working with state and local entities. The legal department will provide relevant legal authority to constituents to share with their respective legal counsel concerning matters related to an audit.
The Open Government Unit provides local officials and citizens with training and resources to help them better understand their rights and obligations under the Ohio Public Records Act and the Ohio Open Meetings Act. Staff attorneys from the AOS Legal Division and a full-time paralegal serve as the office’s experts on public records and open meetings. At the request of local officials, the office offers training seminars and other educational resources on Sunshine Laws.
The Center for Audit Excellence is responsible for the development of auditing standards of practice and quality assurance based on national standards and Ohio law. Through regular training, the Center ensures that all employees working for the Auditor of State are up to date on these standards.
The Financial Audit Group is responsible for conducting financial audits of all public entities as required under Ohio law. Generally, the Auditor of State’s office is required to perform these financial audits at least once every two fiscal years. The office must review the methods, accuracy and legality of the accounts, financial reports, records, and files of all public entities.
The Local Government Services section serves as a consulting and fiscal advisory group to all governmental agencies and subdivisions. It provides an array of services including, but not limited to, financial forecasts, GAAP conversion assistance, annual financial report processing, record reconstruction and reconciliation, fiscal watch or emergency assistance, and financial management training for elected officials.
The Medicaid Contract Audit Section is a standalone department under the Audit Division dedicated to ensuring that Ohio’s Medicaid dollars are not illegally spent or wasted by those working under contract with state agencies.
The Data & Information Technology Audit is a department that tests IT general and application controls for various local entities as well as state agency clients.
The Ohio Performance Team (OPT) conducts performance audits of state agencies. Unlike financial audits where the focus is on an agency’s past activities, OPT ensures efficient use of Ohio’s tax dollars by functioning like a consulting group with a proactive, forward focus.
The team identifies areas of inefficiency or low effectiveness in public-sector entities and provides recommendations for corrective action. By law, the Auditor of State is authorized to conduct a performance audit for any school district or local government in fiscal caution, fiscal watch, or fiscal emergency. Audit results help entities in fiscal distress improve the cost effectiveness of operations and resolve their financial difficulties.
The Policy and Legislative Affairs section serves as a link between the Auditor of State’s office and the Ohio General Assembly. This section ensures that state senators and representatives understand the duties and needs of the office and also provides legislators with information to make well-informed decisions on legislation affecting the Auditor of State’s office.
The mission of the Special Investigations Unit is to promote transparency and accountability in the use of public funds, to expose fraud and corruption where it exists, and to assist law enforcement and prosecutors in the pursuit of justice.
Composed of forensic auditors, investigators and attorneys, the team has decades of experience and working relationships with law enforcement at the local, state and federal levels. Their expertise allows them to take a case from initial complaint through conclusion. In cases where local officials have conflicts that make them unable to conduct investigations, the SIU brings independence.
The Public Affairs section serves as a liaison between the Auditor of State’s office and the news media. The section is responsible for all internal and external communications and publications. Public Affairs also issues news releases and manages the content of the office’s website, ensuring that the public — through the news media and the Internet — has timely, accurate information about the activities of the office.
Regional Liaisons have the responsibility of field operations in each of the Auditor of State's nine local offices: Akron, Athens, Cincinnati, Cleveland, Columbus, Dayton, Toledo, Youngstown and the Ohio region. The liaisons serve as a link between the Auditor of State's office and the public, local officials and constituents.