New Fiscal Officers
This page provides information to help incoming fiscal officers understand their responsibilities and interactions with the Ohio Auditor of State’s Office (AOS).
Incoming Fiscal Officers
Below, you will find links to resources to help you understand your role and responsibilities as a fiscal officer.
Fiscal Integrity Requirements
The Ohio Revised Code (ORC) mandates certain education requirements to maintain your certification. Learn more about these requirements as well as training provided by the Auditor of State.
Learn More (opens in new tab)Hinkle System
As a fiscal officer, you must ensure your entity’s annual financial statements are accurately prepared. Most entities must file their financial statements with AOS before the entity’s audit is performed.
Hinkle System (opens in new tab)eServices
Ohio's fiscal officers are required to have an eServices account, where you can download billing statements, make payments, update contact information, and more.
Learn More (opens in new tab)Required Filings & AOS Notifications
Various filings with the Ohio Auditor of State’s Office are required by statute. The information on the Required Filings & Notifications page provides an overview of each filing or notification that will help in meeting the requirements.
Read More (opens in new tab)For local-government assistance, contact LGS.
LGS |
Contact LGS Form |
800-345-2519
The AOS is divided into seven audit regions plus the State region. To find the region for your entity, go to the Contacts page.
Important Resources
These links are helpful resources to bookmark and save.
- Cybersecurity (opens in new tab) A growing number of Ohio local governments are becoming cybercrime victims. Government employees should have a heightened sense of awareness when it comes to protecting themselves and their entities.
- Publications (opens in new tab) Publications, Manuals, and Best Practices to help you as a fiscal officer
- Reference Materials (opens in new tab) Information related to financial management and reporting.
- Financial Statement Shells and Footnotes (opens in new tab) These will be especially helpful, no matter which basis of accounting you use.
- Ohio Compliance Supplement Manuals (opens in new tab) Guides to achieving and maintaining compliance with Ohio law and Auditor of State requirements
- Uniform Accounting Network (UAN) — Transition Training (opens in new tab) For new fiscal officers working with an entity that uses UAN
- Technical Bulletins (opens in new tab) These are issued several times a year and provide government entities with information, updates, and guidance.
- Center for Public Investment Management (CPIM) (opens in new tab) Portal to the Treasurer of State's CPIM, which covers subjects such as cash management, investments, auditing, accounting, public finance, tax collection, security, transparency, and ethics
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Ohio Revised Code (ORC) (opens in new tab)
The codified law of the state
- Specific to AOS: Ch. 117 (opens in new tab)
- Ohio Administrative Code (OAC) (opens in new tab) A compilation of administrative rules adopted by state agencies
Outgoing Officeholders
Certain officeholders are legally required to complete a Certificate of Transition to ensure a smooth handoff of duties to their successors. This process helps confirm that the next elected office holder has the records, assets, and information needed to carry out their responsibilities.
If you are a new fiscal officer, it’s recommended that you create a Certificate of Transition promptly after taking office and keep it updated throughout your term.
For details about this process see the Outgoing Officers page
You can also review Auditor Faber’s remarks on the importance of Certificates of Transition in Passing the Torch.pdf (PDF, opens in new tab)
