The LEAP Fund

The Leverage for Efficiency, Accountability and Performance Fund

Auditor of State Dave Yost initiated the LEAP Fund to make performance audits more accessible to local governments.


Upon taking office in 2011, Auditor of State Dave Yost worked with the Ohio General Assembly to pass Senate Bill 4, which created the Leverage for Efficiency, Accountability and Performance (LEAP) Fund. The LEAP Fund advances the cost of performance audits for state agencies and local public offices that might otherwise not be able to afford to have one conducted. Costs are repaid the following year from the savings reaped from the audit’s recommendations and sown again into new performance audits.


Any state agency or local public office may apply for LEAP funding. Local public office is defined in the Ohio Revised Code, Section 117.01, as “any state agency, public institution, political subdivision, or organized body, office, agency, institution, or entity established by the laws of this state for the exercise of any function of government."

Interested in applying for the LEAP Fund?

For information about the LEAP Fund, contact:

Selection Process

Applications are accepted on an on-going basis, and will be reviewed and approved where the available funds are likely to have the greatest impact. The Auditor of State’s office reserves the right to reject any and all applications.

Fund Management

All recipients of LEAP funding will be required to sign a letter of arrangement with the Auditor of State's office. The letter of arrangement outlines the scope of services to be provided, the timing of the audit and the terms of repayment.

Note: State agencies and local public offices with outstanding accounts payable with the Auditor of State’s office will be required to make arrangements to pay outstanding obligations prior to entering into an agreement under the LEAP Fund program.