Taylor Releases 2009 State of Ohio Single Audit

Tuesday, June 29, 2010

Columbus - State Auditor Mary Taylor today released the 2009 State of Ohio Single Audit containing 40 findings relating to eight state agencies. Of these findings, 10 resulted in questioned costs totaling $4,404,421 for two state agencies. Questioned costs are expenditures of federal funds that lack appropriate or sufficient documentation to support the expenditures, violate a federal law or have been determined to be an unreasonable expense.

The audit also contains findings for recovery for 14 individuals totaling $10,388. These relate to errors by the state payroll system that overpaid 14 state employees due to a lack of preventive edit checks in the system. Six of those individuals have since repaid the monies to the state, while eight other individuals have not.

A single audit, such as the 2009 State of Ohio Single Audit released today, combines an annual financial audit with additional audit coverage of federal funds and is required for any entity that expends more than $500,000 in federal funds (directly or indirectly) in a fiscal year. The below table summarizes the audit findings:

State Agency Findings Questioned
Findings for Recovery
Ohio Department of Job and Family Services 26 $4,388,214 $0
Ohio Department of Health 4 $16,207 0
Ohio Department of Transportation 3 0 0
Ohio Department of Administrative Services 2 0 $10,388
Ohio Department of Education 2 0 0
Ohio Department of Commerce 1 0 0
Ohio Department of Mental Health 1 0 0
Ohio Rehabilitation Services Commission 1 0 0
Total: 40 $4,404,421 $10,388

A copy of the full audit is available online.


The Ohio Auditor of State’s office is a leader in the government accounting and auditing field, earning prestigious national honors from the Government Finance Officers Association, the National White Collar Crime Center and the National State Auditors Association.

Chris Abbruzzese
Director of Public Affairs
(614) 644-1111