Ohio Performance Team

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Who Benefits from a Performance Audit?

Performance audits are beneficial to all types and sizes of government, from townships and villages to large state agencies. A performance audit can be designed to increase customer satisfaction, reduce costs, align operations with mission and strategy, or improve the efficiency and effectiveness of operations. The Ohio Performance Team has worked with a broad range of local and state entities to improve performance and outcomes.

State Agencies, Boards and Commissions

State agencies can use performance audit results to improve the delivery of services and reduce overall costs to the taxpayers. The Ohio Performance Team has worked with more than 20 agencies on a broad range of topics.

Under Ohio law, AOS is required to perform a minimum of four state agency performance audits each biennium. This may include a performance audit of a university or college. State agencies pay for performance audits from biennial appropriations. The Ohio Performance Team releases an annual report providing a status update of state agency performance audits and implementation of recommendations.

Local Governments

There are more than 5,800 state agencies and local governments in the State of Ohio including:

  • Townships, Villages, and Cities
  • Counties and their Departments, Boards, Commissions and Offices
  • Courts;
  • Library, Park, Water, Sewer, and Solid Waste Districts
  • Convention and Visitors Bureaus.

Any one of these entities receiving funds from or through the state may request a performance audit. In addition, the Ohio Performance Team can help local governments considering consolidating or sharing services determine the feasibility of merging. Last, the Auditor of State’s office may use its statutory authority and conduct a performance audit of a local government.

Local governments typically directly fund a performance audit. However, local governments in financial difficulty may be able to request a performance audit be paid through state appropriations dedicated to fiscal oversight of financially troubled entities.

School Districts

School districts and local or regional K-12 educational organizations may request and pay for a performance audit. The Ohio Performance Team has worked with rural, suburban, and urban districts of all sizes and demographic profiles, as well as joint vocational schools, community schools, and educational service centers.

Those districts showing imminent financial distress through their five-year forecasts may be selected by the Ohio Performance Team to receive a performance audit paid through state appropriations in order to help the district identify means to resolve their financial shortfalls.