ADMINISTRATION DIVISION

• Information Technology (IT) develops and maintains the technology in the Auditor of State’s Office giving employees convenient and timely access to the office’s computer network.
• The Uniform Accounting Network (UAN) is a computerized, integrated financial management and information system serving local governments.
• The Human Resources Section performs all personnel related duties within the Auditor of State’s Office including hiring, training and managing all employee benefits.
• The Finance section is responsible for all financial functions for the Auditor of State’s office including payroll, accounts receivable, accounts payable, budget and financial reporting.
• General Services provides statewide administrative support, including mail collection and distribution, office supply inventory, document printing, fleet car requests, facility maintenance, telecommunication and purchasing.
  

LEGAL DIVISION

• The Special Investigations Unit (SIU) works to aggressively root out fraud and public corruption. The SIU is involved in the collection, review and decision-making processes involving all complaints of a criminal nature. The units’ objective is to reduce and recover the loss of public funds attributable to theft, embezzlement or fraud by prioritizing those cases that constitute criminal conduct.
• The Open Government Unit was created by the Auditor of State in February 2003. The unit serves local officials and citizens by providing training and resources to help them better understand their rights and obligations under the Ohio Public Records Act and the Ohio Open Meetings Act. The unit has a full-time attorney and a full-time paralegal to serve as the office’s experts on public records and open meetings. At the request of local officials, the office offers training seminars and other educational resources on the Sunshine Laws.

AUDIT DIVISION

• The Audit Administration & Support Group is responsible for the development of auditing standards of practice based upon national standards and Ohio law and of guidelines to ensure that all employees working for the Auditor of State are up to date on these standards.
• The Financial Audit Group is responsible for conducting financial audits of all public entities as required under Ohio law. Generally, the Auditor of State’s office is required to perform these financial audits at least once every two fiscal years. The office must review the methods, accuracy and legality of the accounts, financial reports, records, and files of all public entities.
• Special Audit Section conducts special audits of state and local government subdivisions and private organizations which receive public funds. A special audit is a limited scope examination of financial records and other information designed to investigate allegations of fraud, theft or misappropriation of public funds -- or to quantify the extent of alleged fraud, theft or misappropriation.
• The Medicaid Contract Audit Section is a standalone department under the Audit Division dedicated to ensuring that Ohio’s Medicaid dollars are not illegally spent or wasted by those working under contracts with state agencies.

POLICY & PUBLIC AFFAIRS DIVISION

• The Legislative Affairs Section serves as a link between the Auditor of State’s Office and the Ohio General Assembly. This section ensures that state senators and representatives understand the duties and needs of the office and also provides legislators with the necessary information to make well-informed decisions on legislation affecting the Auditor of State’s Office.
• The Public Affairs Section serves as a liaison between the Auditor of State’s Office and the news media. The section is responsible for all internal and external communications and publications. Public Affairs also issues news releases and manages the content of the office’s Web site, ensuring that the public at large - through the news media and the Internet - has timely, accurate information about the activities of the office.
• Field Operations are the responsibility of a regional liaison in each of the Auditor of State’s eight local offices, serving as a link with the general public, local officials and constituents. The regional liaisons are located in the Akron, Athens, Cincinnati, Cleveland, Columbus, Dayton, Toledo, and Youngstown regions.

LOCAL GOVERNMENT SERVICES & PERFORMANCE AUDIT SECTIONS

• The Local Government Performance Audit Section focuses on economy, efficiency and effectiveness in public-sector entities. Audits can help identify areas of inefficiency or low effectiveness and provide recommendations for corrective action. By law, the Auditor of State is authorized to conduct a performance audit for any school district or local government in fiscal caution (school districts only), fiscal watch, or fiscal emergency. Audit results help entities in fiscal distress improve the cost effectiveness of operations and resolve their financial difficulties.
• The Local Government Services Section (LGS) serves as a consulting and fiscal advisory group to all governmental agencies and subdivisions. It provides an array of services including, but not limited to, financial forecasts, GAAP conversion assistance, annual financial report processing, record reconstruction and reconciliation, fiscal watch or emergency assistance, and financial management training for elected officials.