State of Ohio Single Audit Released

Tuesday, April 2, 2013

Columbus - The annual review of the State of Ohio’s financial records for FY 2012 was released today by Auditor of State Dave Yost. The audit reveals 37 findings relating to 10 state agencies, including federal questioned costs totaling $3.55 million, compared to $8.3 million in FY 2011 and $105 million in FY 2010.

“It is gratifying to see questioned costs and citations decline since last year,” Yost said. “Governor Kasich and the agencies are to be commended for the improvement, and Director Keen’s Office of Internal Audit is providing vigorous oversight—that’s a great thing for state taxpayers.”

The majority of the questioned costs ($3.43 million) comes from Medicaid services. Questioned costs are expenditures of federal funds that lack appropriate or sufficient documentation, violate a federal law or have been determined to be an unreasonable expense. The state administered 383 federal programs from 25 federal agencies with total federal expenditures of $24.7 billion in fiscal year 2012.

The table below summarizes the number of audit findings by agency:

State Agency Findings
Ohio Department of Job & Family Services 20
Ohio Department of Education 4
Ohio Department of Public Safety 3
Ohio Environmental Protection Agency 2
Ohio Department of Alcohol and Drug Addiction Services 2
Ohio Rehabilitation Services Commission 2
Ohio Department of Health 1
Ohio Department of Development 1
Ohio Department of Mental Heath 1
Ohio Department of Transportation 1
Total 37


A copy of the full audit is available 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