Audit Reveals $187,287 in Federal Questioned Costs

Columbus City Schools audit also includes $23,960 in findings for recovery

Thursday, March 31, 2011

Columbus - Columbus City Schools incurred $187,287 in questioned costs involving federal funds and $23,960 in findings for recovery for missing funds according to the FY 2010 audit released today by Auditor of State Dave Yost.

“This audit is an improvement over past years’ performance,” Auditor Yost said. “I encourage the district to continue this positive trend.”

The bulk of the findings for recovery ($23,851) are due to unaccounted for receipts from the sale of Northland High School athletic tickets. The audit notes that the failure to follow established policies led to the public monies being collected but unaccounted for in food service and athletic programs.

The questioned costs are the result of time and effort certifications not being maintained in all instances and improper allocation of federal funds to individual schools. Questioned costs are expenditures of federal funds that lack appropriate or sufficient documentation or have been determined to be an unreasonable expenditure per federal compliance requirement guidelines.

The district has outlined a corrective action plan to address the problems outlined in the audit.

A copy of the audit is available online.


The Auditor of State is one of five independently elected offices under the Ohio Constitution. Auditor Yost’s office is responsible for auditing over 5,600 state and local government agencies. Staff also works in partnership with state and local governments to deal effectively with financial, accounting and budgetary issues.

Carrie Bartunek
Press Secretary
(614) 728-7198