Statewide Audit ofStudent Attendance Dataand Accountability System
February 11, 2013Dave YostOhio Auditor of State
On the Cover: Engraved phrase rom theThomas J. Moyer Ohio Judicial Center.
To the People o the State o Ohio:In response to reports o irregular student attendance, enrollment and withdrawal practices within multiple schooldistricts and a statewide concern over the integrity o the Ohio Department o Education’s (ODE) accountability andreporting system, the Auditor o State’s Oce completed an audit in accordance with Ohio Revised Code Section117.11. This audit includes an objective review and assessment o ODE’s accountability policies, procedures and data,and local school district attendance, enrollment, withdrawal and reporting practices.This nal report includes an executive summary, project history, scope, objectives, methodology, and summary o theaudit. It also provides the results o the assessments and corrective action recommendations.This engagement is not a nancial or perormance audit, the objectives o which would be vastly dierent. Thereore,it is not within the scope o this work to conduct a comprehensive and detailed examination o local school report cardsor Ohio’s accountability system. Additionally, certain inormation included in this report was derived rom ODE,Inormation Technology Center (ITC), and school district Student Inormation Systems (SIS), which may not be com-pletely accurate. More than 260 AOS auditors were assigned to this engagement over the course o the audit and, as o February 4, 2013, the audit cost was $443,099 and total audit hours were 10,807.This report has been provided to the ODE and its results were discussed with the schools selected or testing. ODEis encouraged to use the results o this review as a resource in improving its accountability guidance and compliancemonitoring. Additional copies o this report can be requested by calling the Clerk o the Bureau’s oce at (614) 466-2310 or tollree at (800) 282-0370. In addition, this report can be accessed online through the Auditor o State o Ohio website athttp://www.ohioauditor.gov by choosing the “Audit Search” option.Sincerely,Dave Yost Auditor o StateFebruary 11, 2013