Auditor of State Dave Yost is pleased to announce that the following entities received the Auditor of State Award for their clean audit reports:

• Bowling Green City School District (Wood County)

• Felicity-Franklin Local School District (Clermont County)

The Auditor of State Award is presented to local governments and school districts upon the completion of a financial audit. Entities that receive the award meet the following criteria of a “clean” audit report:

• The entity must file timely financial reports with the Auditor of State’s office in accordance with GAAP (Generally Accepted Accounting Principles);

• The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;

• The entity’s management letter contains no comments related to:

1. Ethics referrals

2. Questioned costs less than $10,000

3. Lack of timely report submission

4. Reconciliation

5. Failure to obtain a timely Single Audit

6. Findings for recovery less than $100

7. Public meetings or public records

• No other financial or other concerns exist that involve eligible entity.