Ohio Judicial Conference (OJC)
What led to this audit?
The General Assembly included a provision to conduct a performance and financial audit of the Ohio Judicial Conference in the state’s biennial budget bill. The intent of the performance audit was to provide a deeper understanding of the Conference’s operations and offer recommendations to improve overall efficiency, effectiveness, and transparency.
What did we find?
The Conference is a small organization serving the judges of Ohio. We found that the structure of the Conference is unique in the nation. We also found that the Conference has many opportunities to improve overall operations. We found multiple internal control issues related to payroll processes that should be corrected to ensure the effective and transparent management of public resources. We also found opportunities to improve upon financial management practices. In addition, we found that the Conference lacks formal succession planning processes, which could result in institutional knowledge loss if an employee unexpectedly leaves. Finally, the Conference should work to improve its written impact statements to ensure that the documents address all legislatively mandated components.