Taylor Releases Performance Audit of Carlisle Local School District

Thursday, September 11, 2008

Warren County -

Auditor of State Mary Taylor has released the performance audit of the Carlisle Local School District. The audit outlines several recommendations that, if fully implemented, could save the district more than $1.6 million annually.

The district qualified for a state-funded performance audit when the Ohio Department of Education (ODE) placed it in fiscal caution on February 25, 2008. In a subsequent five-year financial forecast, the district projected a potential deficit of more than $1 million by the end of fiscal year 2012.

“The overall objective of this performance audit is to assist district administrators by identifying methods to eliminate the conditions that caused the fiscal caution declaration,” Taylor said. “School administrators have taken steps to reduce the district’s financial burden, but additional opportunities for cost savings exist. I encourage district officials to consider the recommendations outlined in this report and continue to work toward achieving financial stability and improving operational efficiencies.”

The performance audit of the Carlisle Local School District reviewed financial systems, human resources, facilities and transportation. The report identifies certain noteworthy practices, which include a comprehensive employee feedback program providing staff members with the opportunity to voice opinions and concerns. The information allows district officials to make continuous improvements to various departments throughout the school year.

The audit also outlines several recommendations district officials should consider in order to save $1,619,000 annually, which include:

  • Aligning administrator, teacher and education service personnel staffing levels closer to peer averages
  • Aligning student-to-bus ratios with national benchmarks
  • Developing a sick leave abuse policy to help reduce substitute and overtime costs

The performance audit indicates that if school officials implement the recommendations outlined in the report, the district could operate with positive fund balances through fiscal year 2012.

Performance audits report on the efficiency and effectiveness of government operations through peer comparisons and benchmarking to industry standards. A performance audit is 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.