Data & Answers
Financial reports
Each year, the university produces two major financial reports that detail Ohio State's budget.
The audited financial report reflects final, audited figures after the close of each fiscal year. It is submitted to the Ohio Auditor of State.
The operating budget is produced as a planning document for the university entering each fiscal year. It relies on the best available assumptions and exceptions as the time it is produced, which is typically in the spring.
Each report has its own timing and methodology, so figures should not be directly compared between the two types of reports. Other reports can be found on the Business and Finance reports page.