Ohio Department of Education

Performance Audit

In 2019, HB 166 of the 133rd General Assembly called for a performance audit of the Ohio Department Education.

This legislation, the state’s operating budget for FY 2020-2021 authorized the Ohio Auditor of State to review the operations of ODE. The Ohio Performance Team, in collaboration with the Department, identified five operational areas for in-depth analysis. The results of our audit are contained in the sections below. In addition to our regular audit work, we conducted an extensive review related to expenditure levels within individual school districts. This analysis, which is contained in the Expenditures and Student Achievement Dashboard, was conducted to identify trends that may be used by ODE to assist all Ohio districts in strategically allocating resources.