State of Ohio Audit Released

Wednesday, February 28, 2018

Columbus – The annual review of the state’s federal financial assistance programs for FY 2017 was released today by Auditor of State Dave Yost. 

The audit identified 32 findings related to seven state agencies, including federal questioned costs totaling $77,690. An amount 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. Of the report’s findings, 16 were repeated from the previous year’s audit. 

Federal law requires an annual audit of the state’s federal financial assistance programs. In FY 2017, the state administered 345 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 2017 2016 2015
Ohio Department of Job & Family Services 9 7 12
Ohio Department of Medicaid 6 4 3
Ohio Department of Education  5 5 10
Ohio Development Services Agency 1 0 1
Ohio Department of Developmental Disabilities 0 0 1
Ohio Department of Mental Health & Addiction Services  5 2 1
Ohio Department of Public Safety 0 0 0
Ohio Office of Budget and Management 1 1 2
Ohio Department of Transportation 3 2 1
Ohio Environmental Protection Agency 0 0 1
Other Findings/State Agencies 1 0 2
Total 33 21 34
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