1. Best Practices Newsletter NSAA Annual Conference June 2005

2. The Ohio Auditor of States 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.

3. 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

4. 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

5. 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

6. 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

7. Hows Best Practices Developed? Topics selected Research conducted Policies solicited Newsletter drafted and reviewed Newsletter distributed and posted to website

8. 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

9. 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

10. 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

11. 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

12. 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 isnt always readily available. - Rick Black (Butler County MRDD Board)

13. To get a copy of The Ohio Auditor of States Best Practices newsletter, visit www.auditor.state.oh.us and click Publications.www.auditor.state.oh.us

14. Questions and Answers