b'Ohio Auditor of State2021 Annual ReportWhat does theFinancial AuditsFinancial Audit section do? Center for Audit Excellence ConductsThe Center for Audit Excellence (CFAE) is composed primarily audits of allof experienced AOS auditors and managers who have extensive public entities asexpertise in auditing standards, accounting principles, and a required by Ohiovariety of other specialized areas. CFAE works with Independent law. Public Accounting (IPA) firms in Ohio to promote, enable, and continuously enhance the quality and consistency of IPA audits Performsperformed on behalf of the AOS.financial andThe CFAE offers:complianceHigh-quality servicesaudits of eachIndependence from state and local governmentpublic entity atTrainingleast once everyTechnical assistancetwo fiscal years. Audit programsReviewsManualsthe methods,Practice aids accuracy andConsultation services legality of theFY 2021 Accomplishments:accounts, financial reports,AOS had a consulting engagement performed to evaluate the records, andcurrent state assessment of technology in the financial audit. As a files of all publicresult, CFAE participates in the Change Committee developed to entities andaid in the facilitation of these necessary changes and additional where applicable,suggestions from staff to improve our process to make it more express aneffective and efficient.opinion onCFAE, along with other AOS divisions, contributed to the whether a publicdevelopment and maintenance of the resources on AOS entitys financialCOVID-19 external webpage. This page is a response to the statements arequestions and concerns Auditor Faber has heard from our local fairly presented. partners to help our clients better understand and use available Determinesresources. whether an entityIn addition to these resources, CFAE works with Federal and has complied withstate agencies to gain an understanding of COVID-19 program the laws, rules,requirements to aid governments in their management of these ordinances, andprograms and effectively develop testing procedures for auditors. orders pertainingCFAE also developed and presented numerous COVID-19 to the office. trainings to Ohios local governments.EfficientlEffectivelTransparent10'