Statewide Audit of Student Attendance Data and Accountability System
February 11, 2013Dave YostOhio Auditor of State
On the Cover: Engraved phrase from the Thomas J. Moyer Ohio Judicial Center.
To the People of the State of Ohio:In response to reports of irregular student attendance, enrollment and withdrawal practices within multiple school districts and a statewide concern over the integrity of the Ohio Department of Education’s (ODE) accountability and reporting system, the Auditor of State’s Ofﬁce completed an audit in accordance with Ohio Revised Code Section 117.11. This audit includes an objective review and assessment of ODE’s accountability policies, procedures and data, and local school district attendance, enrollment, withdrawal and reporting practices. This ﬁnal report includes an executive summary, project history, scope, objectives, methodology, and summary of the audit. It also provides the results of the assessments and corrective action recommendations. This engagement is not a ﬁnancial or performance audit, the objectives of which would be vastly different. Therefore, it is not within the scope of this work to conduct a comprehensive and detailed examination of local school report cards or Ohio’s accountability system. Additionally, certain information included in this report was derived from ODE, Information Technology Center (ITC), and school district Student Information Systems (SIS), which may not be com-pletely accurate. More than 260 AOS auditors were assigned to this engagement over the course of the audit and, as of February 4, 2013, the audit cost was $443,099 and total audit hours were 10,807.This report has been provided to ODE and its results were discussed with the schools selected for testing. ODE is en-couraged to use the results of this review as a resource in improving its accountability guidance and compliance moni-toring. Additional copies of this report can be requested by calling the Clerk of the Bureau’s ofﬁce at (614) 466-2310 or toll free at (800) 282-0370. In addition, this report can be accessed online through the Auditor of State of Ohio website at http://www.ohioauditor.gov by choosing the “Audit Search” option.Sincerely,Dave Yost Auditor of StateFebruary 11, 2013