State of Ohio Single Audit Released

Tuesday, March 1, 2016

Columbus – The annual review of the state’s federal financial assistance programs for FY 2015 was released today by Auditor of State Dave Yost. 

The audit identified 34 findings involving 11 agencies, including federal questioned costs totaling $8.02 million. Amounts could not be determined for one questioned cost finding.  Questioned costs are expenditures of federal funds that lack necessary documentation, violate federal law or are determined to be unreasonable expenses.

Federal law requires an annual audit of the state’s federal financial assistance programs. In FY 2015, the state administered 339 federal programs from 23 federal agencies with total federal expenditures of $26.6 billion.

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

State Agency 2015
Ohio Department of Job & Family Services 12
Ohio Department of Education 10
Ohio Department of Medicaid  3
Ohio Office of Budget and Management 2
Ohio Department of Veterans Services 1
Ohio Development Services Agency   1
Ohio Department of Developmental Disabilities 1
Ohio Department of Mental Health & Addiction Services 1
Ohio Department of Transportation 1
Ohio Environmental Protection Agency 1
Ohio Retirement Study Council* 1
Total 34

* Not considered a Generally Accepted Government Auditing Standards or federal finding but requires reporting under Auditor of State policy for reporting ORC 117.28 finding for recovery.

A full copy of this report may be accessed 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
Director of Communications