State of Ohio Single Audit Released

Tuesday, February 28, 2017

Columbus – The annual review of the state’s federal financial assistance programs for FY 2016 was released today by Auditor of State Dave Yost. 

The audit identified 21 findings related to six agencies, including federal questioned costs totaling $245,687. Amounts could not be determined for two questioned cost findings. 

Questioned costs are expenditures of federal funds that lack necessary documentation, violate federal law or are determined to be unreasonable expenses. Of the report’s findings, 13 were repeated from the previous year’s audit. 

Federal law requires an annual audit of the state’s federal financial assistance programs. In FY 2016, the state administered 313 federal programs from 24 federal agencies with total federal expenditures of $27.9 billion.

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

State Agency 2016 2015 2014
Ohio Department of Job & Family Services 7 12 9
Ohio Department of Medicaid 4 3 8
Ohio Department of Education  5 10 5
Ohio Development Services Agency 0 1 2
Ohio Department of Developmental Disabilities 0 1 2
Ohio Department of Mental Health & Addiction Services  2 1 3
Ohio Department of Public Safety 0 0 2
Ohio Office of Budget and Management 1 2 1
Ohio Department of Transportation 2 1 1
Ohio Environmental Protection Agency 0 1 2
Other State Agencies 0 2 0
Total 21
A full copy of this report is available online.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 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.

Beth Gianforcaro
Press Secretary