Clean audit for Salem

SALEM – The city of Salem received the Auditor of State Award Tuesday for having a clean audit report for the year 2012.

“Obviously we’re very excited about that,” city Auditor Betty Brothers said when contacted. “We made a lot of changes and they were positive changes.”

With a retirement and a resignation, she has a whole new crew in the auditor’s office this year and reduced a full-time position to part-time for a cost savings. They streamlined purchase orders and check printing to increase efficiency and reorganized the CDBG program accounts.

Brothers also changed companies for doing the annual financial report the city issues, now using a firm out of Youngstown instead of Columbus at a cost savings of $11,000.

The financial audit by the state was released Tuesday, along with the recognition from Auditor of State Dave Yost for the clean audit.

According to the announcement from Yost’s office, local government entities must meet certain criteria of a clean audit report to receive the Auditor of State Award.

Those criteria include: filing timely financial reports with the state according to Generally Accepted Accounting Principles; having no findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs; and having no comments in the management letter 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 or public meetings or public records.

Brothers said the audit contained only one recommendation and that was a suggestion for the city to do one report containing the information about the city’s various assets instead of separate spreadsheets for the different assets, such as fixed assets or vehicles.

She was pleased with the audit results.

Besides Brothers, the city auditor’s staff includes full-time deputy auditor Melissa Hiner and part-time administrative assistant Jami Turnbull.

Other entities recognized for their clean audits included the city of Hubbard, the Perry Metropolitan Housing Authority in Perry County and the Stark County Area Vocational School District.

A copy of the audit is available on the state auditor’s website at