Taylor Releases Performance Audit of Middletown City School District

Thursday, November 20, 2008

Butler County -

Auditor of State Mary Taylor today released the performance audit of the Middletown City School District. The audit outlines several recommendations that, if fully implemented, could save the district as much as $1.2 million annually.

“This performance audit will assist Middletown City School officials in identifying cost saving opportunities that enhances their accountability to the community,” Taylor said.  “I encourage district administrators to use recommendations from this audit to continue to work toward financial stability.”

This is the second performance audit of Middletown City Schools conducted by the Auditor of State’s office.  The first report, released on July 1, 1999, was part of an urban initiative package passed by the state legislature.  That initiative provided funding for performance audits of the state’s 21 largest urban school districts.

Middletown City School officials requested the current audit as a way to assess their progress in implementing recommendations from the 1999 report.

The performance audit of the Middletown City School District reviewed staffing levels, compensation, benefits, and collective bargaining agreements. The report identifies certain noteworthy practices, which include reducing workers’ compensation insurance costs and identifying potential cost savings related to early retirement incentives.

The audit also outlines several recommendations district officials should consider in order to potentially save as much as $1,202,000 annually. The recommendations include:

  • Aligning administrator and education staffing levels closer to peer averages and state minimum standards
  • Renegotiating certain health insurance benefits to levels closer to peer averages
  • Eliminating the use of one active bus

The Auditor of State’s performance audits report on the efficiency and effectiveness of government operations through peer comparisons and benchmarking to industry standards. A performance audit is a valuable tool for agencies seeking to improve operations, identify cost savings and improve the use of existing resources.

Since taking office, Taylor has released 42 performance audits outlining 1,806 recommendations for improvements. Those recommendations, if fully implemented, could result in potential cost savings of more than $84 million annually.

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