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Taylor Issues Anthony Wayne Local School District Performance Audit
Lucas County -
Auditor of State Mary Taylor today released the performance audit for Anthony Wayne Local School District. The district could save more than $1.4 million annually by implementing the recommendations outlined in the audit.
“This performance audit is a valuable resource for Anthony Wayne Local School District leaders as they make decisions about their operations and finances,” said Taylor. “This study provides school officials with an additional tool to help ensure fiscal stability as they continue to provide important educational services to area children.”
In recent years, the district’s operating expenditures have outpaced revenues which led to a fiscal caution designation in March 2007. The performance audit was conducted in response to the district’s declining financial condition.
The performance audit of the Anthony Wayne Local School District examines its financial systems, human resources, facilities and transportation. The audit notes that the district should be commended for using both financial forecast and transportation routing software. Additionally, the district maintains detailed custodial information to ensure well-managed operations and also distributes a pamphlet to its employees that addresses health and safety.
Most of the potential annual savings identified in the audit relate to human resource costs. Recommendations include:
• Adjusting custodial workloads and staffing to meet national benchmarks could save $596,000.
• Restructuring education service personnel to the level of similar districts could save $478,500.
• Making changes to monitoring personnel to match the level of similar districts could save $191,400.
• Making changes to the number of clerical personnel to better align with the level of similar districts could save $131,600.
• Participating in workers’ compensation insurance discount programs could save $23,118.
In addition, the audit recommends that the district develop and implement a comprehensive strategic plan to better utilize financial resources. The audit also recommends that the district improve internal controls by creating formal financial policies and procedures. Finally, the audit notes that district leaders should create a purchasing manual to ensure effective management of district financial resources.
A performance audit reports on the efficiency and effectiveness of government agency or program operations. This is achieved through comparing and benchmarking the agency or program to similar agencies. The results of a performance audit can be used to improve the effectiveness of operations, save taxpayer dollars and make better use of existing resources.
A full copy of the report is available online at http://www.auditor.state.oh.us/AuditSearch/Reports/2008/Anthony_Wayne_LSD_08_performance-Scioto.pdf.