{¶ 1} Appellant Ministerial Day Care Association ("Ministerial") is a nonprofit organization that receives federal and state funds to provide child-development programs to low-income families in Cuyahoga County, Ohio. Appellant Verneda Bentley is Ministerial's Executive Director.
{¶ 2} In September 2000, the Ohio Department of Education ("ODE") requested that appellee, the State Auditor, perform a special audit of Ministerial...
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