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The document is the regular audit report for the Family and Children First Council of Ross County, covering the financial years ended December 31, 2002, and 2001. It includes independent accountants' reports, combined statements of cash receipts and disbursements, notes on significant accounting policies, and compliance with government auditing standards. The audit concludes that the financial statements present a fair view of the council's cash balances and activities based on the prescribed accounting methods.

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What is the main purpose of an auditor?

The auditors objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes the auditors opinion.

What are the three functions of the auditor?

What Are the Main Functions of An Auditor? Provide recommendations to improve weak internal controls. Investigate instances of possible fraud (even those considered immaterial). Perform reconciliations of financial and operating information. Monitor compliance with industry standards, laws, and guidelines.

What is the Auditor of State in Ohio Revised Code?

Section 117.09 | Auditor of State authority. The auditor of state, by virtue of the office, shall be the lead public official responsible for the examination, analysis, inspection, and audits of all public offices.

What does a county Auditor do in Ohio?

The Auditors General Accounting Department is the watchdog over all county funds and maintains the official records of all receipts, disbursements and fund balances. The County Auditor is the bookkeeper for all county elected officials and many other county agencies such as Human Services and Children Services.

Who does the state auditor report to?

A separate legislative auditor appointed by and reporting to the state legislature is responsible for audits and evaluations of state agency financial management and performance.

What is the function of the state auditor?

The State Auditors Office (SAO) provides citizens with independent and transparent examinations of how state and local governments use public funds, and develops strategies to make government more efficient and effective.

What is the main job of an auditor?

Accountants and auditors prepare and examine financial records, identify potential areas of opportunity and risk, and provide solutions for businesses and individuals. They ensure that financial records are accurate, that financial and data risks are evaluated, and that taxes are paid properly.

Who is the state auditor for Ohio?

The auditor is elected to a four-year term. The current auditor is Keith Faber.

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