ESC of Central Ohio News Article

ESC and ESC-COG Earn Auditor of State Award

The Auditor’s office presents the Auditor of State Award to local governments and school districts upon the completion of a financial audit.
To receive the award, the following criteria of a “clean” audit report must have been met:
  • The entity must file financial reports with the Auditor of State’s office by the statutory due date, without extension, via the Hinkle System and in accordance with GAAP (Generally Accepted Accounting Principles)
  • The audit report does not contain any findings for recovery, material citations, material weakness, significant deficiencies, Uniform Guidance (Single Audit) findings or questioned costs
  • The entity’s management letter contains no comment related to:
    o   Ethics referrals
    o   Questioned costs less than the threshold per the Uniform Guidance
    o   Lack of timely annual financial report submission
    o   Bank reconciliation issues
    o   Failure to obtain a timely Single Audit in accordance with Uniform Guidance
    o   Findings for recovery less than $500
    o   Public meetings or public records issues
  • The entity has no other financial or other concerns

Read the full press release and see all the entities that were awarded on the Ohio Auditor of State's website.

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