A recent financial audit of the Highland Local School District by Auditor of State Keith Faber's office has returned a clean audit report. The district’s excellent record keeping has again earned it the Auditor of State Award with Distinction. The award was presented to Highland Treasurer Neil Barnes and Superintendent Catherine Aukerman on March 24.
Entities that receive the award meet the following criteria of a “clean” audit report:
- The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
- The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
- The entity’s management letter contains no comments related to: ethics referrals, questioned costs less than $10,000, lack of timely report submission, bank reconciliation issues, failure to obtain a timely Single Audit, findings for recovery less than $500, and public meetings or public records; and
- No other financial or other concerns exist.
The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.
Pictured from left: Catherine Aukerman, Superintendent; Jake Altman, Auditor of State Regional Liaison; and Neil Barnes, Treasurer.