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