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Posted: 7:00 a.m. Wednesday, March 6, 2013

MIDDLETOWN

Charter school earns auditor’s award

By Michael D. Pitman

Staff Writer

MIDDLETOWN —

Life Skills Center of Middletown is one of 15 entities to earn the Auditor of State Award for a “clean” audit for fiscal year ending June 30, 2012.

The Auditor of State Award is given to local governments or school districts after completing a financial audit, and meets several criteria. Nearly 165 entities in Ohio this year have received the Auditor of State Award, and only 11 received the award with distinction, which includes Life Skills Center of Middletown.

“While a school’s primary concern is its students, it must also remain accountable to taxpayers,” said Ohio Auditor Dave Yost. “Accurate record-keeping is clearly a priority for the Life Skills Center of Middletown, and I am proud to present this award to the school.”

Administrator Charles Hall said the honor is “astonishing,” especially in light of the scrutiny that surrounds school financing, whether it’s a public school district or a charter school such as Life Skills Center of Middletown. The school’s financial books are maintained by Dublin-based Ohio Community School Consultants.

“It’s a validation that we just continue to do the right things the right way here, and we’re proud of that,” Hall said.

The school — which is an alternative school for at-risk youth and high school dropouts ages 16-21 — has been rated as “continuous improvement” by the Ohio Department of Education for the past two school years.

“We try to work with that student that hasn’t been so successful. And to work with that clientele and with success is just validation,” Hall said. “We’re another option for a young person between 16 and 21. We are that school that is able to go deeper into the conditions and issues that make it difficult for a young person to succeed academically.”


Auditor of State criteria

The Auditor of State Award is presented to local governments and school districts after completing a financial audit. Entities that receive this award meet the following:

• 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:

  • Ethics referrals
  • Questioned costs less than $10,000
  • Lack of timely report submission
  • Reconciliation
  • Failure to obtain a timely Single Audit
  • Findings for recovery less than $100
  • Public meetings or public records

Source: Ohio Auditor’s Office

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