Ohio Auditor of State - Higher Education Facilities Inventory Performance Audit

Public Comment on the Auditor of State's Report on Higher Education Facilities (April 2022)

Capital & Operating
Performance Audit
Ohio Department of Higher Education
Comments Period: 
Tuesday, April 12, 2022 - 9:30am to Tuesday, April 26, 2022 - 9:30am
In Review


We have had an opportunity to internally review the ODHE Facilities Inventory Performance audit report. We wanted to comment on the mention of OSU-ATI on page 26 of the document which states the following: Three institutions, Hocking College, Rio Grande, and OSU – ATI have not submitted data in several years. The most recent data from Hocking College and Rio Grande is from the fall of 2016, while the most recent data from OSU – ATI is from the fall of 2017. From a facilities perspective, ATI has not existed since 2017. ATI and OARDC merged in 2017/2018 to create OSU Wooster. Since that time, the Wooster campus facilities have been reported as part of the OSU data file with the OARDC campus listing of ORDC. Please let us know if this is not the appropriate way of reporting this information. Additionally, we noted that the Campus Profile Dashboard views facility data as compared to student enrollment data. If these dashboards are utilized we believe consideration should also be given to the size of the research activity conducted at the Universities as well as the size of instructional clinical enterprises that may exist for certain academic programs where enrollment should not be the only normalization factor consideration ( examples include Medicine, Optometry, Dentistry, Veterinary Medicine).