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If you have any questions regarding the information in this bulletin, please contact the Center for Audit Excellence at the Auditor of States Office at 800-282-0370, or send an email to Contactus@ohioauditor.gov.
The Auditor of States office conducts audits of cities, villages, schools, universities, counties, fire districts, townships, cemeteries, libraries, state and county agencies, and commissions. The chief deputy auditor manages the entire Audit Division, which encompasses a staff of more than 600 auditors.
The Center for Audit Excellence is responsible for the development of auditing standards of practice and quality assurance based on national standards and Ohio law. Through regular training, the center ensures that all employees working for the Auditor of State are up-to-date on these standards.
3.3.1 Performance audit is an independent, objective and reliable examination of whether. public sector undertakings, systems, operations, programmes, activities or organizations are. operating in ance with the principles of economy, efficiency and effectiveness.The main.
A finding for recovery is issued by the Auditor of State when public property has been misspent or misappropriated. The Ohio Auditor of State maintains a database of parties who are prohibited from receiving public contracts due to previous findings of misuse of state resources.
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The Certified Government Auditing Professional (CGAP) certification demonstrates the skills necessary for auditors working in the public sector at all levels federal/national, state/provincial, local, quasi-governmental, or crown authority.
GAO audits private firms under contract to produce goods and services for the Government; and units of State and local governments which receive Federal funds.
An entity is determined to be in an unauditable condition when its accounts, records, files, or reports have been improperly maintained and are not adequate to complete the audit.