Best Practices Newsletter

NSAA Annual Conference

June 2005

The Ohio Auditor of State’s Office (AOS)

• Betty Montgomery, the 30th Auditor of State, is the chief accounting officer for the State of Ohio and all public entities within the state.

• With nearly 1,000 employees – more than 700 of whom are auditors – the AOS is one of the largest accounting offices in the nation.

• The AOS is the constitutional officer responsible for auditing all public offices in Ohio, including cities; villages; schools; universities; counties; townships; and state agencies, boards, and commissions.

General Description of Best Practices

• Newsletter that shares recommended practices and sample policies with all AOS clients and other readers

• Provides guidance in areas that routinely require strengthened controls and operational improvements

• Distributed semiannually to all AOS clients and made available electronically on AOS website

Origin of Best Practices

• Auditor Montgomery places emphasis on rooting-out fraud upon taking office in 2003

• Feedback during Regional Advisory Board (RAB) meetings reveals need for guidance in areas that routinely pose high risk for fraud

Benefits of Best Practices

• Enables clients to be proactive in improving operations

• Highlights commendable practices from around Ohio

• Shares recommended practices from nationally recognized organizations

• Fosters operational continuity for clients

Benefits continued…

• Allows clients to electronically download sample policies for their own use and customization

• Offers numerous control procedures entities can adopt to help curb fraud, waste, and abuse of public resources

• Allows clients to showcase policies and procedures

• Promotes accountable government

How’s Best Practices Developed?

• Topics selected

• Research conducted

• Policies solicited

• Newsletter drafted and reviewed

• Newsletter distributed and posted to website

Highlights from Issue One (Spring 2004)

• Financial Forecasting - Different methods of forecasting

- Common problems and recommendations

- Guidelines from National Advisory on State and Local Budgeting (NACSLB) and the Government Financial Officers Association (GFOA)

- Best practices from Ohio and other states

Issue One Highlights continued…

• Cellular Phone Policies- Recommended controls

- Sample policies from Ohio and other states

• Travel Policies- Common provisions covering transportation, lodging, meals, and other incidental expenses

- Sample policies from Ohio and other states

Highlights from Issue Two (Winter 2004)

• Procurement through Government Issued Purchasing Cards

- General Responsibilities of all parties involved

- Common problems and associated recommendations

- Recommended controls covering authorization, payment, and compliance

Issue Two Highlights continued…

• Purchasing Card Policies- Sample manuals and policies from Ohio and other states

• Government-owned Vehicle Use Policies- Recommended controls and safeguards

- Sample Vehicle Use policies from Ohio and other states

Feedback Received

“I have found the newsletter to be very informative and excellent information. I have already used the information on vehicle use policies to revamp our policy here. I will definitely save this issue…I appreciate your help, guidance, and information to those of us working in Counties, Cities, and Townships where it isn’t always readily available.”

- Rick Black (Butler County MRDD Board)

To get a copy of The Ohio Auditor of State’s Best Practices newsletter,

visit www.auditor.state.oh.us and click Publications.

Questions and Answers