Press Release Ohio Auditor of State

$708,000 in Potential Savings at Cardington-Lincoln Local Schools

Tuesday, February 3, 2015

Columbus – A nearly $450,000 projected deficit could be transformed into a $1.8 million surplus by reducing size to meet peer, regional and industry averages at Cardington-Lincoln Local School District (Morrow County), according to a performance audit released today by Auditor of State Dave Yost.   

“Cardington-Lincoln Local School District isn’t drowning, but a life-jacket is a good idea,” Auditor Yost said. “The district’s decision to close its Intermediate School building shows determination to swim on its own.”   

Implementing all recommendations in the performance audit could save the district $708,800 per year and generate a $1.8 million surplus by fiscal year (FY) 2017-18. The Auditor of State’s recommendations are based, in part, on the districts May 2014 five-year forecast, which projected a $446,262 deficit by FY 2017-18.  

Cardington-Lincoln Local School District could save:

  • $340,000 annually by negotiating health insurance premium rates in line with the regional average. The district currently spends 27% and 19.3% more for family and single plans, respectively.
  • $248,300 annually by reducing six full-time positions, bringing the district in line with peer district staffing levels. 
  • $43,610 annually by reducing one educational service personnel position.
  • $36,400 annually by decreasing meal preparation time to the industry benchmark. 
  • $21,522 annually by increasing employee dental and vision insurance contributions to state average levels.
  • $19,000 annually by requiring all employees to pay a 12.3% portion of their health insurance premium, a regional average.

During the course of the performance audit, the district closed its Intermediate School building for FY 2013-14, saving $244,000. The district also began using a bus routing software to increase transportation efficiency, resulting in the reduction of five buses and annual savings of $80,000. 


A full copy of this performance audit is available online.