Auditor of State Awards

The Auditor of State’s office presents awards to public entities that meet specific criteria during their financial audit.

Auditor of State Award with Distinction

Eligible entities that receive the award meet the following criteria of a “clean” audit report:

  • The entity must file financial reports with the Auditor of State’s Office by the statutory due date, without extension, via the Hinkle System, on the Generally Accepted Accounting Principles (GAAP) accounting basis, and prepare an ACFR (Annual Comprehensive Financial Report).

  • The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Uniform Guidance (Single Audit) findings, or questioned costs, with the opinion dated within six months of the entity’s year-end.

  • The entity’s management letter contains no comments related to:
    • Ethics referrals
    • Questioned costs less than the threshold per Uniform Guidance
    • Lack of timely annual financial report submission
    • Bank reconciliation issues
    • Failure to obtain a timely Single Audit in accordance with Uniform Guidance
    • Findings for recovery less than $500
    • Public meetings or public records issues

  • The entity has no other financial or other concerns.

Auditor of State Award

Eligible entities that receive the award meet the following criteria of a “clean” audit report:

  • The entity must file financial reports with the Auditor of State’s Office by the statutory due date, without extension, via the Hinkle System on the GAAP accounting basis.

  • The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Uniform Guidance (Single Audit) findings, or questioned costs.

  • The entity’s management letter contains no comments related to:
    • Ethics referrals
    • Questioned costs less than the threshold per Uniform Guidance
    • Lack of timely report submission
    • Bank reconciliation issues
    • Failure to obtain a timely Single Audit in accordance with Uniform Guidance
    • Findings for recovery less than $500
    • Public meetings or public records issues

  • The entity has no other financial or other concerns.

Taxpayer Hero Award

Taxpayer Heroes demonstrate initiative with innovative ideas to cut costs, increase efficiency, and protect tax dollars for Ohio’s local governments and school districts. For more information and to nominate a Taxpayer Hero, go to the Taxpayer Hero page.