Auditor Faber announces Auditor of State Award recipients

Auditor of State Keith Faber is pleased to announce that the following entities received Auditor of State Awards in July for their clean audit reports:

• Butler County Land Reutilization Corporation (Butler County)

• Liberty Community Authority (Butler County)

• Cuyahoga Arts and Culture (Cuyahoga County)

• Cuyahoga County Land Reutilization Corporation (Cuyahoga County)

• City of North Royalton (Cuyahoga County)

• Delaware Northern New Community Authority (Delaware County)

• Northstar New Community Authority (Delaware County)

• Delaware South New Community Authority (Delaware County)

• City of Vermilion (Erie County)

• A+ Arts Academy (Franklin County)

• County Employee Benefits Consortium of Ohio (Franklin County)

• Central Ohio Community Improvement Corporation (Franklin County)

• Bexley Community Improvement Corporation (Franklin County)

• St. Bernard Community Improvement Corporation (Hamilton County)

• Village of St. Bernard (Hamilton County)

• City of Harrison (Hamilton County)

• Hancock Metropolitan Housing Authority (Hankcock County)

• Highland Metropolitan Housing Authority (Highland County)

• Hocking Valley Community Hospital (Hocking County)

• Mid East Ohio Regional Council (Knox County)

• Licking County Land Reutilization Corporation (Licking County)

• New Albany East Community Authority (Licking County)

• Logan County School Employee Consortium (Logan County)

• Ohio Township Association Risk Management Authority (Lucas County)

• Toledo Lucas County Port Authority (Lucas County)

• Ohio Transit Risk Pool (Medina County)

• Northern Area Water Authority (Miami County)

• Portage County Land Reutilization Corporation (Portage County)

• City of Ontario (Richland County)

• Stark County Port Authority (Stark County)

• City of Massillon (Stark County)

• Jerome Village Community Development Authority (Union County).

The Auditor of State’s Office presents the awards to local governments and school districts upon the completion of a financial audit.

Recent financial audits of the following entities by Auditor of State Faber have returned clean audit reports. Their record keeping has qualified them for Auditor of State Awards with Distinction:

• City of Fairfield (Butler County)

• City of Oxford (Butler County)

• City of Hamilton (Butler County)

• Regional Income Tax Agency (Cuyahoga County)

• City of Middleburg Heights (Cuyahoga County)

• Greater Cleveland Regional Transit Authority (Cuyahoga County)

• City of Westlake (Cuyahoga County)

• Cleveland Heights University Heights Public Library (Cuyahoga County)

• City of Brooklyn (Cuyahoga County)

• City of Brook Park (Cuyahoga County)

• City of Defiance (Defiance County)

• City of Worthington (Franklin County)

• City of Grandview Heights (Franklin County)

• Westerville School District Library (Franklin County)

• Worthington Libraries (Franklin County)

• Mid-Ohio Regional Planning Commission (Franklin County)

• City of Groveport (Franklin County)

• City of Xenia (Greene County)

• City of Wyoming (Hamilton County)

• Southwest Ohio Regional Transit Authority (Hamilton County)

• City of Montgomery (Hamilton County)

• City of Loveland (Hamilton County)

• Hancock County (Hancock County)

• City of Mentor (Lake County)

• City of Troy (Miami County)

• City of Vandalia (Montgomery County)

• Tri-Cities North Regional Wastewater Authority (Montgomery County)

• City of Fairborn (Montgomery County)

• Stark Area Regional Transit Authority (Stark County)

• City of Green (Summit County)

• City of Tallmadge (Summit County)

• Wayne County (Wayne County)

• City of Northwood (Wood County)

• Wood County (Wood County).

“By keeping accurate financial records, governing bodies demonstrate their commitment to efficient, effective and transparent service,” Auditor Faber said. “This award honors public entities that have put in the hard work to keep their finances in order.”

The Auditor of State’s Office presents the Award with Distinction to local governments and school districts upon the completion of a financial audit.

Entities that receive awards meet the following criteria of a “clean” audit report:

• The entity must file financial reports with the Auditor of State’s Office by the statutory due date, without extension, via the Hinkle System and in accordance with GAAP (Generally Accepted Accounting Principles);

• The audit report does not contain any findings for recovery, material citations, material weakness, significant deficiencies, Uniform Guidance (Single Audit) findings or questioned costs;

• The entity’s management letter contains no comment related to:

— Ethics referrals

— Questioned costs less than the threshold per the Uniform Guidance

— Lack of timely annual financial report submission

— Bank reconciliation issues

— Failure to obtain a timely Single Audit in accordance with Uniform Guidance

— Findings for recovery less than $500

— Public meetings or public records issues;

• The entity has no other financial or other concerns.

Full copies of these reports are available online (ohioauditor.gov/auditsearch/Search.aspx).