Midd State News

Middletown City School District Receives Auditor of State Award with Distinction

Posted on: April 8, 2020
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Middletown City School District Receives Auditor of State Award with Distinction

Third year in a row for Middletown Treasurer Department

Full copies of these reports are available online.A recent financial audit of the Middletown City School District (MCSD) by the Auditor of State’s office has returned a clean audit report. For the third year in a row, MCSD’s excellent record keeping has earned it the Auditor of State Award with Distinction.

“My financial team at Middletown Schools deserves all the thanks for their hard work and commitment to detail that earned MCSD for the third year in a row the Auditor of State Award with Distinction. Middletown City Schools is a district on the rise and a part of that is our strong fiscal responsibility,” said Randy Bertram, Treasurer at MCSD.

The Auditor’s Office presents the Auditor of State Award with Distinction 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 financial reports with the Auditor of State’s office by the statutory due date, without extension, via the Hinkle System, on a GAAP accounting basis and prepare a CAFR (Comprehensive Annual Financial Report);

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

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

    • Ethics referrals

    • Questioned costs less than the threshold per the Uniform Guidance

    • Lack of timely report submission

    • Bank reconciliation issues

    • Failure to obtain a timely Single Audit in accordance with Uniform Guidance

    • Findings for recovery less than $500

    • Public meetings or public records issues

  • The entity has no other financial or other concerns

“This award honors the hard work school district officials put in daily to keep clean, accurate financial records,” Auditor Faber said. “Their efforts go a long way toward making Ohio more efficient, effective, and transparent.


The Auditor of State’s office, one of five independently elected statewide offices in Ohio is responsible for auditing more than 6,000 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.