Harrison Hills City School District Performance and Financial Audits Released

Potential Cost Savings from Recommendations Total More Than $2.1 Million

Thursday, March 31, 2011

Columbus - More than $2.1 million in potential savings were identified in a performance audit of Harrison Hills City Schools released today by Auditor of State Dave Yost.
“Savings of this magnitude could greatly improve the overall fiscal health of Harrison Hills City Schools,” Auditor Yost said.  “Performance audits help school districts make the intelligent cuts necessary in these difficult economic times and give school officials the tools they need to better streamline their operations.  I hope Harrison Hills is able to benefit from the audit recommendations.”
On May 20, 2010, the Harrison Hills City School District was declared in a state of fiscal caution, prompting a performance audit by the Auditor of State. Performance audits are designed to identify cost savings, revenue enhancements, and/or efficiency improvements.
The audit report identifies seven areas where significant financial savings can be obtained.  For example, by utilizing direct deposit methods for payroll, the district could save $1.50 per paycheck, totaling $10,400 annually. Reductions in staff levels, while still complying with state minimum requirements, could save $785,000.  Changes to the health insurance program could potentially reduce costs by $742,500.
Noted in the performance audit was the efficiency of the district’s transportation systems.  Transportation costs per rider for the district are 20.4% lower than the peer average due to a higher number of riders per active bus.
Also released today was the Harrison Hills City School District’s financial audit.  The district received a clean financial audit report with no significant findings or citations issued.  The additional federal single audit did reveal questioned costs.  Two employees were paid with federal funds without completing required time and effort reports, resulting in questioned costs of $57,964.  Also, the school district purchased a chair lift and ADA accessible upgrades that were not manufactured in the United States, and were issued a questioned cost of $109,250 for a violation of the American Reinvestment and Recovery Act of 2009.  A questioned cost of $36,588 was issued to the school district because they purchased textbooks using State Fiscal Stabilization Grant money prior to the period of availability.
Full copies of both the performance audit and financial audit are 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