Research Paper
Ohio School District Performance Audits, 2016–2026
Reviews 86 Ohio school district performance audits from 2016–2026. The Auditor identified $197.1 million in potential Tier I savings across 78 audits with quantified tables; these are projections, not realized savings.
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RESEARCH Overview
Executive Summary
An OCG review of 86 Ohio Auditor of State school district performance audits covering 79 districts from 2016–2026. Across 78 audits with quantified recommendation tables, the Auditor identified $197.1 million in potential Tier I savings and issued 851 baseline recommendations. These are projected opportunities, not savings actually realized by districts.
Insights
Key Findings
- 86 audits covered 79 distinct school districts; seven districts were audited twice.
- Across 78 audits with quantified recommendation tables, the Auditor identified $197,091,086 in potential Tier I savings and 851 baseline recommendations.
- Staffing and employee benefits together accounted for approximately $140 million, or 71%, of identified Tier I savings.
- The reported figures are Auditor projections, not verified realized savings.
Framework
Methodology & Scope
Single-district Ohio Auditor of State performance audits commencing January 1, 2016 through October 2026. Findings were cataloged and reconciled to primary Auditor reports, with nine OCG-defined functional groupings. Annual financial audits, fraud audits, statewide thematic studies, and one community school were excluded.
context & qualifications
Limitations & Notes
Potential savings were not verified as realized. The $197.1 million is a historical sum of projections across multiple years, not a current statewide savings opportunity. Tier II/III estimates, some audit initiation triggers, and implementation outcomes remain under verification.
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