Audit Advisory for Tuesday, June 25, 2024

Columbus – Auditor of State Keith Faber’s office is responsible for auditing all public entities in Ohio. His mission is to protect Ohioans’ tax dollars while aggressively fighting fraud, waste, and abuse of public money.

The Auditor of State’s Office releases audit reports semiweekly and will release the following audits on Tuesday, June 25, 2024.

FFR = FINDINGS FOR RECOVERY
IPA = INDEPENDENT PUBLIC ACCOUNTANT
MED = MEDICAID PROGRAM INTEGRITY

County	Audit Entity and Period	Report Type
Adams	Adams County Regional Water District 1/1/2023 TO 12/31/2023	Financial Audit	IPA
	Adams County Land Reutilization Corporation 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Allen	Combined Allen County General Health District 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Ashland	Ashland County Agricultural Society 12/1/2021 TO 11/30/2023	Agreed Upon Procedures	IPA
Belmont	Village of Brookside 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	Village of Bethesda 1/1/2022 TO 12/31/2023	Financial Audit	IPA
	Eastern Ohio Regional Transit Authority 10/1/2022 TO 9/30/2023	Financial Audit
Brown	Brown County 1/1/2023 TO 12/31/2023	Financial Audit	IPA
Carroll	Perry Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	Augusta Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
	Washington Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Columbiana	Liverpool Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
	Middleton Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Cuyahoga	City of Warrensville Heights 1/1/2023 TO 12/31/2023	Financial Audit	IPA
	City of North Olmsted Alternative Compliance Examination 1/1/2023 TO 12/31/2023	Compliance Examination
Darke	Darke County Metropolitan Housing Authority 10/1/2022 TO 9/30/2023	Financial Audit
Defiance	Hicksville Union Cemetery 1/1/2022 TO 12/31/2023	Basic Audit
Delaware	Brown Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	Delaware Metropolitan Housing Authority 10/1/2022 TO 9/30/2023	Financial Audit
Franklin	Mid-Ohio Regional Planning Commission 1/1/2023 TO 12/31/2023	Financial Audit
	Youthbuild Columbus Community School 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Geauga	Munson Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	Claridon Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Greene	Miami Valley Educational Computer Association 7/1/2021 TO 6/30/2023	Financial Audit
	Village of Spring Valley 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Hamilton	Newtown Energy Special Improvement District, Inc. DBA Eastern Communities Energy Special Improvement District, Inc. 1/1/2022 TO 12/31/2023	Basic Audit
Harrison	Harrison Hills City School District 7/1/2022 TO 6/30/2023	Financial Audit
	Village of Hopedale 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Highland	Highland County Land Reutilization Corporation 1/1/2023 TO 12/31/2023	Financial Audit
Holmes	Holmes County Park District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Huron	Wakeman Township Fire District 1/1/2022 TO 12/31/2023	Basic Audit
	Northern Ohio Rural Water 1/1/2023 TO 12/31/2023	Financial Audit
	Huron County Park District 1/1/2022 TO 12/31/2023	Basic Audit
	Village of North Fairfield 1/1/2022 TO 12/31/2023	Basic Audit
Jackson	Jackson County Airport Authority 1/1/2022 TO 12/31/2022	Audited as Part of Primary Government
	Jackson County 1/1/2022 TO 12/31/2022	Financial Audit
	Jackson County Land Reutilization Corporation 1/1/2022 TO 12/31/2022	Audited as Part of Primary Government
Knox	Knox County Convention and Visitors Bureau 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Lawrence	Lawrence County 1/1/2022 TO 12/31/2022	Financial Audit	IPA
Licking	Village of Kirkersville 1/1/2022 TO 12/31/2023	Financial Audit	IPA
	Perry Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Mahoning	Mahoning County Educational Service Center DBA Educational Service Center of Eastern Ohio 7/1/2022 TO 6/30/2023	Financial Audit	IPA
Monroe	Monroe County Airport Authority 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Morrow	Westfield Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
	Village of Mount Gilead 1/1/2022 TO 12/31/2023	Financial Audit	IPA
	Morrow Metropolitan Housing Authority 10/1/2022 TO 9/30/2023	Financial Audit	IPA
Muskingum	Jackson Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Ottawa	Mid County Joint Ambulance District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Pickaway	Pickaway County Visitors Bureau 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	City of Circleville Alternative Compliance Examination 1/1/2023 TO 12/31/2023	Compliance Examination
Portage	Garrettsville-Freedom-Nelson Joint Fire District 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	Paths to Independence Inc., DBA Paths to Independence - Cleveland 1/1/2022 TO 12/31/2022	Agreed Upon Procedures	MED
Putnam	Blanchard Township 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	Village of Continental 1/1/2022 TO 12/31/2023	Agreed Upon Procedures
Ross	Ross County Land Reutilization Corporation 1/1/2023 TO 12/31/2023	Financial Audit
	Paint Township 1/1/2022 TO 12/31/2023	Basic Audit
Seneca	Village of Republic 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	Village of Bettsville 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Stark	Village of Wilmot 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
	ViaQuest Healthcare Central, LLC dba VHC - 1608 Forest Avenue 1/1/2022 TO 12/31/2022	Agreed Upon Procedures	MED
	ViaQuest Healthcare Central, LLC dba VHC - 1620 Forest Avenue 1/1/2022 TO 12/31/2022	Agreed Upon Procedures	MED
	Tuscarawas Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Summit	Brimfield Township - City of Tallmadge Joint Economic Development District 1/1/2022 TO 12/31/2023	Basic Audit
	Mogadore Local School District 7/1/2022 TO 6/30/2023	Financial Audit
	Southwest Summit Council of Governments 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Tuscarawas	Village of Dennison 1/1/2022 TO 12/31/2023	Agreed Upon Procedures	IPA
Van Wert	Midwest Pool Risk Management Agency 12/1/2022 TO 11/30/2023	Financial Audit	IPA
Wayne	City of Rittman Alternative Compliance Examination 1/1/2023 TO 12/31/2023	Compliance Examination
	Wooster Township 1/1/2022 TO 12/31/2023	Financial Audit	IPA
Wood	Eastwood Community Improvement Corporation 1/1/2022 TO 6/20/2023	Basic Audit
	Lake Local School District 7/1/2022 TO 6/30/2023	Financial Audit