Taylor Releases Performance Audit of Minford Local School District

Tuesday, April 22, 2008

Scioto County -

Auditor of State Mary Taylor today released the performance audit of the Minford Local School District. The report outlines steps district officials are taking to reduce projected deficits and makes additional recommendations that could save taxpayers more than $300,000 annually.

“A performance audit is a valuable tool that provides financially troubled entities with recommendations to reduce spending and improve operations,” Taylor said. “I am proud that my office can help Minford Local School officials identify opportunities to cut costs while maintaining critical educational services.”

The Minford Local School District automatically qualified for a state-funded performance audit when the Ohio Department of Education (ODE) declared the district in fiscal caution on April 27, 2007. At that time, the district projected a potential deficit of $1.4 million by the end of fiscal year 2008.

The performance audit of Minford Local Schools reviewed financial systems, human resources, facilities, transportation and food service. The report commends district administrators for taking certain steps to achieve financial stability, which include:

  • Implementing a plan to get out of fiscal caution that includes certain staff reductions
  • Establishing an insurance consortium that reduced fleet insurance costs to 47.6 percent lower per bus than the average of peer school districts

The audit also outlines several recommendations district officials should consider in order to save $316,900 annually, which include:

  • Reducing health insurance costs to levels closer to state averages and negotiating a 10 percent employee share to mitigate increasing health insurance costs
  • Meeting National Food Service Management Institute benchmarks for salary costs in the food service department
  • Implementing an energy conservation program to minimize energy costs

The performance audit indicates that Minford Local Schools would operate with positive fund balances through fiscal year 2012 if the recommendations outlined in the report are fully implemented and future spending is limited. The district remains in fiscal caution.

Performance audits report on the efficiency and effectiveness of government operations through peer comparisons and benchmarking to industry standards. A performance audit can be a useful tool for agencies seeking to improve operations, identify cost savings and make better use of existing resources.

A copy of the complete audit is available online at www.auditor.state.oh.us.


The Ohio Auditor of State’s office is one of the largest accounting offices in the nation.  The office strives to ensure that all public funds are spent legally and appropriately and works aggressively to root out fraud, waste and abuse in public spending. Taylor encourages anyone suspecting fraud or misspending of public dollars to contact her office toll free at 866-FRAUD-OH (866-372-8364). Since taking office, Taylor has identified more than $11.6 million in public funds that were handled improperly, spent illegally or stolen and must be repaid.