Bookmarks — Links found on the left side of the report that will take you to a specific section, such as the Compliance Section or Schedule of Findings. In addition, each item in the Table of Contents has links to that part of the report.
County — County in which the government is located. For state agency reports, select Franklin County.
Entity Name — The name of the government or agency you want to search. It will return any entity that contains all the text entered. For example, the word "Columbus" will return the City of Columbus, Columbus City School District, etc. Partial spellings are acceptable.
Entity Type — Type of government or government program under review. Ohio has nearly 30 classifications of more than 5,000 units of state and local government.
Fiscal Year — The year covered by the audit period. For multiyear audits, search under the later year in the audit period. The website lists audits released after Jan. 1, 2000.
Agreed Upon Procedures — Reduced annual or biennial review of a government which is narrower in scope than a financial audit. An AUP report may also be issued as a result of a request by public entities for the performance of specific procedures.
Audited as Part of Primary Government — The designation when a component unit entity’s audit requirement is met by the audit of a larger, primary government. No separate audit report is issued for the component unit entity.
Basic Audit — Reduced annual or biennial review of a small government that meets established criteria.
Compliance Audit — Review of Medicaid provider services to determine compliance with program regulations.
Financial Audit — Annual or biennial review of the financial activity, legal compliance, and fiscal controls of a government.
Financial Forecast — A report to provide assurance that a local government’s forecast is presented according to guidelines established by the AICPA.
Fiscal Analysis — Review of the financial condition of a government under the authority of Ohio Revised Code (ORC) Chapter 118.
Fiscal Caution, Watch, or Emergency Analysis/Declaration — Review to determine if a local government meets the statutory criteria to declare a fiscal caution, watch, or fiscal emergency.
Fiscal Caution, Watch, or Emergency Analysis/Termination — Review to determine if a local government meets the statutory criteria for removal from fiscal caution, watch, or emergency.
OP&F, OPERS, SERS, or STRS Examinations — A report to provide assurance to the pension system auditors that census data reported to the pension system was complete and accurate.
Performance Audit — Review to assess the economy, efficiency, and effectiveness of government business operations or programs.
Program Specific Audit — An audit of one federal program when a financial audit is not completed.
Public Interest Report — A report issued under the authority of ORC 117.11(B) as requested by the public office or initiated by the Auditor of State.
Report on Accounting Methods — Review of the financial accounting methods, records, files, and accounts of a local government declared in fiscal emergency.
Retirement System Schedules — Audit of schedules prepared by the retirement system for the Pension or OPEB plan.
Special Audit — Review of questioned transactions to determine whether fraud, waste, or abuse has occurred.