Clark-Shawnee Treasurer receives 14th Auditor of State Award

Clark-Shawnee Local School District and Mr. Tom Faulkner, Treasurer, received the Ohio Auditor of State Award for a clean financial audit after the Ohio Auditor of State’s office found no discrepancies in the treasurer’s 2025 fiscal year financial records. The 2025 fiscal year runs from July 1, 2024, through June 30, 2025. 

The annual audit reviews the district's procedures, statements, records, and other financial aspects. The purpose is to ensure transparency and accuracy in financial operations, promote efficient record-keeping, uphold ethical practices, and more. 

“Clark-Shawnee received the Ohio Auditor of State Award because our district is committed to full transparency and accuracy, while accounting for every taxpayer dollar not only now but in the years to come,” said Faulkner. “We are grateful for every staff member, teacher, and administrator who shares this passion, which has allowed the district to be awarded fourteen clean audits.”

The award was presented to Faulkner on April 21, 2026, at the Clark-Shawnee Administrative Office by Mr. Joe Braden, Deputy Director of Regional Liaisons with the Ohio Auditor of State. This is the fourteenth year the treasurer has received this honor. 

Aside from reviewing the district’s financial records and reports, an audit also scrutinizes public records, vendor contracts, assets, accounts payable, payroll, attendance reports, student activities, scholarships, utilization of grants and federal funds, and other pertinent areas.

“For the treasurer and his department to receive the fourteenth clean audit award on behalf of the district is no small accomplishment,” said Superintendent Brian Kuhn. “This recognition from the Auditor of State reinforces our message to the community that we are spending money appropriately and adhering to state procedures. This award reflects our continued commitment to be good stewards of the taxpayer dollars entrusted to us and serves as a testament to the high standards we set for ourselves as we serve our community.”

According to the Ohio Auditor of State, those who receive the award meet the following criteria: 

• The entity must file financial reports with the Auditor of State’s Office by the statutory due date, without extension, via the Hinkle System and in accordance with GAAP (Generally Accepted Accounting Principles).
• The audit report does not contain any findings for recovery, material citations, material weakness, significant deficiencies, Uniform Guidance (Single Audit) findings or questioned costs.
• The entity’s management letter contains no comment related to:
  • Ethics referrals 
  • Questioned costs less than the threshold per the Uniform Guidance
  • Lack of timely annual financial 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