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The auditor’s office has oversight of 6,000 state and local government agencies. Financial audits look back to make sure public money was properly spent and internal controls are in place. Performance audits look at ways systems could be improved.
The auditor’s office charges public organizations for audits, based on the size, scope and time requirements. Performance audits for local governments may cost tens of thousands of dollars while the examination of the Ohio Department of Transportation, which as a $4 billion budget, may cost about $1 million, Faber said.
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Performance audits are currently underway for ODOT, Ohio Department of Education, Ohio Department of Public Safety, and the state’s College Credit Plus program, the auditor said.