The Tri-County Board's financial records are audited by the Auditor of State of Ohio for accuracy and completeness. Audit reports are presented here as downloadable PDF files.
Audits are on a Calendar Year basis.
As a pass-through entity of federal awards, the Ohio Department of Mental Health and Addiction
Services (Ohio MHAS) is required to perform subrecipient monitoring as described in 2 CFR,
Part §200, Subpart D, which supersedes the provisions of OMB Circular A-133 §.400(d). As a
State Department allocating state resources, Ohio MHAS is required by Ohio Revised Code
Chapter 5119 to monitor activities conducted by a Board involved in local Alcohol, Drug
Addiction, and Mental Health services/programs. Ohio MHAS must ensure that federal awards
and/or state funding are used for authorized purposes and in compliance with laws, regulations,
and the provisions of contracts or agreements.