BOWLING GREEN, Ohio, – The Northwestern Water and Sewer District (the District) announced recently that it is the proud recipient of the Auditor of State Award with Distinction.
The Northwest Regional Liaison to The Auditor of State, Lori Brodie, presented the award during The District’s Board of Trustees meeting. The Auditor of State is responsible for auditing more than 5,900 state and local government agencies.
“This award represents the hard work of every employee of The Northwestern Water and Sewer District that strives each day to achieve accounting excellence. I want to recognize the staff members that have done an excellent job in accounting for every dollar at The District.” Brodie said.

According to the Auditor of state website, to receive this award, entities must meet the following criteria of a “clean” audit report:
- The entity must file timely financial reports with the Auditor of State’s office in the form of a CAFR (Comprehensive Annual Financial Report);
- The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
- The entity’s management letter contains no comments related to:
- Ethics referrals
- Questioned costs less than the threshold per the Uniform Guidance
- Lack of timely 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