CLEVELAND -- The state auditor has ordered a performance audit of the Ohio Lottery over the uncertainties of gambling revenue, but the lottery has balked at the idea and asked that the proposal be reconsidered.

"The proposed audit does not seem reasonable, necessary or a wise investment of public funds," Lottery Executive Director Kathleen Burke said in a letter mailed Saturday to Ohio Auditor Mary Taylor and released by the lottery yesterday.

Chris Abbruzzese, Taylor's spokesman, said the auditor's office is moving ahead with the audit plans.

Abbruzzese said a performance audit can provide guidance on improving agency efficiency, which is important as state government tries to close an $850 million budget hole.

The auditor's office has no other performance audits currently planned, Abbruzzese said.

Taylor had said the uncertain nature of gambling revenue -- along with new legislation that allows for casinos in four Ohio cities -- creates an "environment of heightened risk." She informed the lottery of the performance audit last week. It is separate from annual checks of financial statements.

The estimated $118,000 cost of the audit would be paid by the lottery.

The auditor's office wants to start the audit this month, finishing the field work by March and completing it with recommendations by June.