Audit finds missing records, orders recovery of state funds
An audit released Sept. 22 by the Ohio Auditor of State found that a Columbus charter school that closed in 2024 — operating as Eagle Charter Schools and also known as Shepard School — owes the state $46,131 after auditors determined the school could not properly substantiate student enrollment and attendance records.
The Auditor issued a formal finding for recovery, a mechanism used when public funds are determined to have been misspent or when public property has been misappropriated. Under state rules, the legal counsel for the affected public office has 120 days to initiate collection; otherwise the Ohio Attorney General may pursue recovery.
What the audit found
Auditors reported that the charter school could not provide adequate documentation for student enrollments, attendance, absences and withdrawals. The Ohio Department of Education and Workforce’s closing review of enrollment determined that “most records were missing, and school administrators declined to participate, and all available records were given to the sponsor,” according to the audit summary.
“A lack of internal controls over reporting attendance records increases the risk that the school’s funding could be calculated based on inaccurate information,” the audit said.
The audit notes enrollment at the Shepard School declined from 94 students to 78 during fiscal year 2023, and the school was serving just 31 students at the time it closed in 2024. Auditors concluded the school received more state funding than could be verified by the available enrollment and attendance documentation.
Next steps and potential consequences
Under the finding for recovery process, the Auditor must notify the Attorney General and the legal counsel for the public office is authorized to collect the money within 120 days. If collection action is not taken within that timeframe, the Attorney General can seek recovery. The audit does not detail repayment arrangements or any plan put forward by the school’s sponsor to resolve the finding.
Attempts to reach school leaders were not successful. The Dispatch reported that contact information for the school's administrator and superintendent could not be located, and the school’s sponsor, Buckeye Community Hope Foundation, did not immediately respond to requests for comment.
Local context: accountability in Columbus charter sector
The finding highlights ongoing challenges in monitoring and documenting public funding in the charter sector. While the audit concerns a school that has already closed, the state’s recovery process and the audit’s public release underscore the importance of accurate attendance and enrollment reporting because those figures directly determine state funding levels for schools.
- Amount owed: $46,131
- School: Eagle Charter Schools / Shepard School (K–5)
- Location: Near East Side, Columbus
- Enrollment trend: 94 to 78 in fiscal 2023; 31 students at closure
| Item | Detail |
|---|---|
| Audit release date | Sept. 22 |
| Finding type | Finding for recovery |
| Recovery window | 120 days for legal counsel to act |
For Columbus families and taxpayers, the audit serves as a reminder that school funding depends on reliable record-keeping and internal controls. The state’s formal recovery mechanism is designed to reclaim public dollars when expenditures cannot be validated, but it also prompts questions about how oversight and sponsoring relationships are managed for charter operators in the city.
State and local education officials will determine next steps in the recovery process; the audit will also be forwarded to the Ohio Attorney General as part of statutory procedure. The details in the report shine a light on how quickly enrollment declines and record-keeping problems can translate into sizable sums of state funding becoming subject to recovery.
Parents and members of the Columbus community seeking further information on the audit or the status of recovery may consult the Ohio Auditor of State’s published report and the Ohio Department of Education and Workforce’s closing review cited in the audit.
