Ohio Auditor of State

Ohio Auditor of State
Post	Auditor of State
Body	Ohio
Incumbent	Keith Faber
Incumbentsince	2019
Department	Auditor of State
Formation	1803
First	Thomas Worthington
Website	Ohio Auditor of State

Ohio Auditor of State is a statewide elected official in Ohio charged with auditing public accounts within the State of Ohio. The office examines financial records of counties, municipalities, school districts, public colleges, and state agencies to ensure compliance with statutory requirements and financial standards. It interacts with the Ohio General Assembly, the Ohio Supreme Court, the Ohio Legislative Service Commission, and federal entities such as the Government Accountability Office and the United States Department of Education in oversight and audit coordination.

History

The office originated under the Ohio Constitution of 1803 and evolved through interactions with the Ohio General Assembly, the Ohio Supreme Court, and political parties including the Democratic Party and the Republican Party. Early officeholders participated in disputes tied to the Ohio and Erie Canal, the Panic of 1837, and infrastructure projects like the National Road. Twentieth-century developments saw reforms after investigations linked to entities such as the Securities and Exchange Commission and the Internal Revenue Service, while the late twentieth and early twenty-first centuries featured audits connected to the Ohio Department of Education, Ohio State University, and the Ohio Turnpike and Infrastructure Commission. Notable historical interactions involved figures and institutions like Salmon P. Chase, Rutherford B. Hayes, the Civil War era Treasury, the New Deal agencies including the Works Progress Administration, and contemporaneous oversight processes influenced by the Government Accountability Office and the National Association of State Auditors.

Powers and Duties

The auditor performs financial and performance audits under statutes enacted by the Ohio General Assembly and interpreted by the Ohio Supreme Court and the Ohio Court of Appeals. Responsibilities include financial statement audits of entities such as county commissions, municipal corporations, school boards like Cleveland Metropolitan School District, and public universities such as Ohio State University and University of Cincinnati. The office enforces compliance with laws including the Ohio Revised Code and coordinates Single Audit Act requirements tied to the United States Department of Health and Human Services and the United States Department of Education. The auditor issues findings of material weakness, management letters, and audit opinions used by bond insurers, municipal authorities, the Ohio Public Employees Retirement System, and rating agencies such as Moody's and Standard & Poor's. The office may refer matters to prosecutors like county prosecutors, the Ohio Attorney General, the United States Department of Justice, or the Federal Bureau of Investigation when audits reveal potential criminal activity.

Officeholders

Officeholders have included early leaders tied to figures such as Thomas Worthington and later prominent politicians who moved between roles including the Ohio Governor's office, United States Senate, and state legislative leadership. Notable past auditors have connections to political figures like James A. Rhodes, George Voinovich, and Ted Strickland via contemporaneous state administration interactions. Officeholders frequently engage with policymakers in the Ohio Statehouse, members of the Ohio Senate and Ohio House of Representatives, and officials in local governments such as mayors of Cleveland, Cincinnati, Columbus, and Toledo. The office has also worked with oversight organizations like the National Association of State Auditors, Comptrollers and Treasurers and the Association of Certified Fraud Examiners, and has housed Certified Public Accountants accredited by the American Institute of Certified Public Accountants.

Election and Tenure

The auditor is elected in statewide partisan elections coordinated with gubernatorial and midterm cycles regulated by the Ohio Secretary of State. Campaigns involve interactions with political parties including the Democratic Party and Republican Party, political action committees, and election law as adjudicated by the Ohio Supreme Court and the United States Supreme Court in precedents shaping ballot access and campaign finance. Tenure rules are defined in the Ohio Constitution and Ohio Revised Code; auditors serve four-year terms and may pursue reelection subject to campaign finance oversight by entities such as the Federal Election Commission when federal issues arise, and state-level enforcement from the Ohio Ethics Commission.

Organizational Structure

The office comprises divisions and units that mirror organizational models in state executive agencies and interacts administratively with the Ohio Office of Budget and Management, the Ohio Legislative Budget Office, county auditors, and municipal finance departments. Functional units include performance audit teams, financial audit teams, investigative units that coordinate with county sheriff's offices and prosecuting attorneys, and administrative support teams overseeing human resources, IT, and procurement. Professional standards align with the Governmental Accounting Standards Board, the American Institute of Certified Public Accountants, and auditing standards promulgated by the Government Accountability Office. The office maintains liaison roles with higher education finance officers at institutions such as Kent State University and Ohio University, and with local boards of education and township trustees.

Notable Audits and Controversies

High-profile audits have examined municipal bankruptcies, fiscal distress in school districts like Youngstown and Lorain, university procurement at Ohio State University, and audits of public authorities such as the Ohio Turnpike and Infrastructure Commission and regional transit authorities in Cleveland and Cincinnati. Controversies have involved audit findings referred to the Ohio Attorney General, investigations involving the Federal Bureau of Investigation, disputes litigated before the Ohio Supreme Court, and media coverage by outlets in Columbus, Cleveland, Cincinnati, and Toledo. Cases have intersected with federal programs administered by the United States Department of Housing and Urban Development, the United States Department of Agriculture, and federal grant compliance under the Single Audit Act, occasionally prompting legislative changes in the Ohio General Assembly and administrative responses from governors' administrations.

Category:State auditors of the United States Category:Ohio constitutional officers