Lockland Local School District Approved Audit Recommendations

Thursday, September 11, 2014

Columbus – Lockland Local School District has implemented multiple cost-saving recommendations from a performance audit released today by Auditor of State Dave Yost.

“District officials made prudent decisions soon after receiving our recommendations,” Auditor Yost said. “Lockland Local School District seems determined to eliminate its fiscal caution status.” 

The Ohio Department of Education required Lockland Local Schools to receive this performance audit after placing the district in fiscal caution on November 26, 2013. The district’s October 2013 five-year forecast projected a deficit of $460,496 by fiscal year (FY) 2017-18. If the district implements all audit recommendations, its deficit would instead become a projected surplus of approximately $1.8 million.

Prior to the release of this performance audit the district implemented the following recommendations: 

  • Reduced administrative staff by 1.5 positions to align itself closer to peer averages;
  • Reduced office and clerical staff by one position to align itself closer to peer averages;
  • Reduced teaching staff by nine positions to align itself closer to peer averages;
  • Reduced custodial staff and began examining contracting options for transportation; and
  • Began contracting its preschool program with the Hamilton County Educational Service Center.

Some of Lockland Local School’s employees are required to contribute 10 percent of their health insurance premium, but district administrators are not. Some peer districts require employees to contribute 15 percent of their premium. By requiring all employees to contribute 15 percent of their health insurance premium, the district could save $45,700 annually.

The district also pays for administrative staff retirement contributions as a fringe benefit. Requiring administrative staff to pay their retirement contribution would save approximately $53,000 per year.

Finally, the audit identified that Lockland Local Schools spends 74.3 percent more per pupil on sports-oriented activities than surrounding districts. Reducing these expenditures to within 50 percent of the surrounding district average would save approximately $31,000 annually. 

A full copy of this performance 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 5,800 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