Performance Audit Recommendations Total Nearly $700,000 in Potential Savings for Upper Scioto Valley Local Schools

Tuesday, June 12, 2012

Columbus – Adjustments to staff levels and bus routes will help the Upper Scioto Valley Local School District (Hardin County) address forecasted future deficits according to a performance audit released today by Auditor of State Dave Yost.  Implementing the audit recommendations could save the district $686,900.

“It’s good to see district leaders acting quickly to fix the deficits they face,” Auditor Yost said.  “While these kinds of decisions are never easy, they must be made in order to preserve the fiscal health of the district.”

Based on a referral from the Ohio Department of Education, the Auditor of State’s office started this performance audit in August 2011.  The majority of identified savings in the performance audit come from the elimination of six teacher positions.  At the time of the audit, the district employed more teachers per 500 students than similar school districts. 

The audit recommended a reduction of four general education and two special education teachers, which would save the district approximately $473,000.  Prior to the release of the audit, the district reduced six teacher positions and one intervention specialist position effective for the 2012-2013 school year.

The performance audit also recommended that the district formally monitor bus ridership throughout the school year and adjust the routes accordingly.  Based on the Auditor of State’s analysis, the district currently has an average of 36.1 riders per bus, while the benchmark capacity of each bus is 48 riders.  The audit recommends the district eliminate two active buses, which would save the district approximately $60,000 annually.

A full copy of this performance audit can be found online.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,600 state and local government agencies.  Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.

Carrie Bartunek
Press Secretary