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| Auditor of State (Ohio) | |
|---|---|
| Name | Auditor of State (Ohio) |
| Formation | 1803 |
Auditor of State (Ohio) is a statewide elected constitutional officer in Ohio responsible for financial oversight of public funds, fiscal accountability of public entities, and conduct of statewide audits. The office operates within the framework of the Ohio Constitution and interacts with institutions such as the Ohio General Assembly, Supreme Court of Ohio, Ohio Department of Administrative Services, Ohio Treasurer of State and Ohio Secretary of State. Historically active in regulatory reform, the office has engaged with federal entities like the United States Government Accountability Office, Department of Justice, Securities and Exchange Commission, and with professional bodies such as the American Institute of Certified Public Accountants and the Association of Government Accountants.
The office was established following the ratification of the Ohio Constitution of 1803 and evolved alongside state institutions including the Ohio General Assembly, Governor of Ohio administrations, and the Supreme Court of Ohio. Early officeholders navigated issues tied to territorial administration and statehood contemporaneous with figures such as Thomas Worthington and Edward Tiffin. During the 19th century the office overlapped with debates about Internal improvements (United States) and Erie Canal era finance, intersecting with policy-makers like Salmon P. Chase and Rufus King. Twentieth-century reforms reflected influences from the Progressive Era and standards advanced by the American Institute of Accountants and federal responses to the Great Depression, aligning with New Deal institutions including the Social Security Act and Federal Deposit Insurance Corporation. In the late 20th and early 21st centuries the office adapted to technological change driven by vendors such as Oracle Corporation, Microsoft, and auditing frameworks promoted by the Governmental Accounting Standards Board and the National Association of State Auditors, Comptrollers and Treasurers.
Statutory duties derive from the Ohio Revised Code and constitutional provisions, empowering the office to audit counties, municipalities, school districts, and state agencies including Ohio Department of Education, Ohio State University, The Ohio State University, Ohio Department of Transportation and Ohio Department of Medicaid. Powers include issuing audit reports, recommending corrective action to bodies like the Ohio Board of Revision and referring suspected malfeasance to prosecutorial authorities such as county Prosecuting Attorney (Ohio) offices, the United States Attorney, or the Ohio Attorney General. The auditor enforces compliance with standards promulgated by the Governmental Accounting Standards Board and collaborates with oversight entities including the Federal Bureau of Investigation, Internal Revenue Service, and the Office of Management and Budget.
The office is filled via statewide election in alignment with other statewide posts such as Governor of Ohio, Attorney General of Ohio, Lieutenant Governor of Ohio, Ohio Secretary of State, and Ohio Treasurer of State. Candidates often have backgrounds connected to institutions like Ohio State University Moritz College of Law, Case Western Reserve University, Miami University, and professional associations such as the Ohio Society of Certified Public Accountants and National Association of State Auditors, Comptrollers and Treasurers. Election cycles correspond with the United States presidential election or United States midterm elections and involve campaign activities regulated by the Federal Election Commission and the Ohio Elections Commission.
The office comprises divisions modeled on best practices from entities like the Government Accountability Office and private firms such as PricewaterhouseCoopers, Deloitte, KPMG, and Ernst & Young. Organizational units include audit divisions for local government, performance audit teams, forensic audit sections, and administrative units handling human resources influenced by Ohio Civil Service Commission policies. Staff commonly hold credentials from the American Institute of Certified Public Accountants, Certified Fraud Examiners, or degrees from universities including University of Cincinnati, Kent State University, and University of Akron.
Audits follow standards aligned with the Government Auditing Standards (the "Yellow Book") and guidance from the Governmental Accounting Standards Board and the American Institute of Certified Public Accountants. Methodologies incorporate statistical sampling approaches akin to those used by the United States Government Accountability Office and risk assessment frameworks employed by Committee of Sponsoring Organizations of the Treadway Commission. The process includes planning, fieldwork, reporting, and follow-up with corrective action tracking comparable to practices in California State Auditor and New York State Comptroller offices. Audits may use data analytics tools from vendors like SAS Institute, Tableau Software, and IDEA Data Analysis.
High-profile audits have examined entities such as Cuyahoga County, Franklin County, Cleveland Metropolitan School District, Columbus City Schools, Ohio State University, and state programs including Medicaid expansion in Ohio and the Ohio Bureau of Workers' Compensation. Controversies have involved referrals to the Department of Justice, disputes with the Ohio General Assembly, litigation before the Supreme Court of Ohio, and interactions with prosecutors like county Prosecuting Attorney (Cuyahoga County). Instances have prompted legislative reforms influenced by policymakers in the Ohio Senate and Ohio House of Representatives and attracted scrutiny from media outlets such as the Cleveland Plain Dealer, Columbus Dispatch, and Cincinnati Enquirer.
Funding streams include appropriations from the Ohio General Assembly, fee revenues, and grants from federal programs administered by agencies like the United States Department of Health and Human Services and the United States Department of Education. The office’s budget process involves coordination with the Office of Budget and Management (Ohio) and oversight by legislative committees such as the Ohio House Finance Committee and Ohio Senate Finance Committee. Financial audits of the office itself follow standards promulgated by the Government Accountability Office and audit practice comparisons with peer offices including the Pennsylvania Auditor General and the Michigan Auditor General.