State Auditor’s Performance Audit Results Reaffirm Financial Practices of MCBDD
On Thursday, March 23, 2023, the Office of the Auditor of the State – Ohio Performance Team released the findings of its performance audit of the Medina County Board of Developmental Disabilities (MCBDD). The results reaffirm the financial practices and processes of the MCBDD as being sound and in-line with other county boards across the state.
“We appreciate the work of the Office of the Auditor of State, specifically the Ohio Performance Team, for their efforts and collaboration during the recent State Performance Audit of our agency,” said MCBDD Superintendent Stacey Maleckar. “Receiving this data shows the dedication of our staff to maintaining our community’s trust and support as we embrace our role in improving the lives of people with developmental disabilities. Our staff is highly committed to the work they do and the results of this audit prove that.”
Beginning in June of 2022, at the request of the Medina County Commissioners and the Medina County Budget Commission, the intensive nine-month audit process required an immense amount of dialogue, partnership, collaboration and cooperation between the audit team, the Medina County Board of DD, the Ohio Department of Developmental Disabilities, and other County Boards of DD throughout the state. The audit team reviewed several years of financial data, policies, procedures, best practices, reports and other documentation during the audit process.
Highlights of the audit results revealed the MCBDD:
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- Takes a conservative approach to financial forecasting and practices
- Projects future revenues and expenditures more accurately than peers and state averages
- Maintains both cash balance and non-operational accounts in line with its peers and the Ohio average for county boards of developmental disabilities
- Has salaries within the ranges of peer salaries for staff positions
- Has expenditures in line with peers per individuals served
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The results of the performance audit give an additional outside third-party perspective and insight into the MCBDD’s overall financial position while also evaluating the agency’s financial processes in helping provide services to people with developmental disabilities. The comprehensive 89-page performance audit document covers in-depth information and data in financial practices, Service and Support Administration (SSA) procedures, and staffing and benefits. Included in the report are four recommendations for the MCBDD leadership to consider implementing into future planning. The recommendations fall into three categories: increased documentation, continued annual review of insurance benefits, and continued monitoring of staffing levels. Many of the recommendations align with actions the MCBDD has already begun to undertake as part of its continuing internal review processes to improve the services and programs it provides.
“As responsible stewards of local taxpayer’s funding, we are committed to seeking and providing continued and ongoing transparent financial analysis and data to our community while also discovering ways in which we are able to be more impactful in the lives of people with developmental disabilities in Medina County,” stated Carey Bates, MCBDD Director of Business. “The data gathered in the audit report has reaffirmed our path and supports our agency’s ability in continuing to make sound financial decisions based on the needs of those we serve and our community.”
As the community resource responsible for connecting, coordinating and funding life-long services for individuals of all ages with developmental disabilities, the Medina County Board of DD supports almost 1450 individuals in Medina County. The MCBDD helps with everything from early intervention and education opportunities for children to employment and community inclusive living for adults.
“The outstanding results of this audit show that the MCBDD continues to be true to its mission of helping people with developmental disabilities and their families in meaningful ways while still maintaining the public’s trust in our financial practices and decisions,” stated Maleckar. “I am very grateful to work with a professional staff that know how to put the needs of the people and families we serve first and work each day to maintain our promises and commitments to the taxpayers of Medina County.”
2023 MCBDD Performance Audit Summary