Auditor Faber Announces Qualifiers for Auditor of State Award with Distinction

Monday, January 6, 2020

Columbus – A recent financial audits of the following entity by Auditor of State Keith Faber has returned a clean audit report. Their record keeping has qualified them for the Auditor of State Award with Distinction.

·        Big Walnut Local School District (Delaware County)

·        Granville Exempted Village School District (Licking County)

·        Lakota Local School District (Butler County)

·        Oak Hills Local School District (Hamilton County)

·        Nordonia Hill City School District (Summit County)

·        Westlake City School District (Cuyahoga County)

·        Newark City School District (Licking County)

·        Mayfield City School District (Cuyahoga County)

·        Orange City School District (Cuyahoga County)

·        Sylvania City School District (Lucas County)

“Accurate bookkeeping is a critical component of efficient, effective, and transparent school districts,” Auditor Faber said. “These school districts have shown their commitment to those principles, so I am happy to give them this award.”

The Auditor’s Office presents the Auditor of State Award with Distinction to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

·        The entity must file financial reports with the Auditor of State’s office by the statutory due date, without extension, via the Hinkle System, on a GAAP accounting basis and prepare a CAFR (Comprehensive Annual Financial Report);

·        The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Uniform Guidance (Single Audit) findings or questioned costs;

·        The entity’s management letter contains no comments related to:

o   Ethics referrals

o   Questioned costs less than the threshold per the Uniform Guidance

o   Lack of timely report submission

o   Bank reconciliation issues

o   Failure to obtain a timely Single Audit in accordance with Uniform Guidance

o   Findings for recovery less than $500

o   Public meetings or public records issues

·        The entity has no other financial or other concerns

Full copies of these reports are available online.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.


Allie Dumski

Press Secretary