Fiscal Integrity
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Click the button above to access the Auditor of State Training Portal
Passed during the 130th General Assembly and enacted on March 23, 2015, the Fiscal Integrity Act raises the bar of accountability for fiscal officers across the state. The law helps deter accounting errors and fraud with increased training requirements and a new removal process for fiscal officers.
Newly elected or appointed fiscal officers must complete:
Re-elected fiscal officers must complete 12 hours of continuing education courses before the end of each subsequent term (including 2 hours of ethics training).
Fiscal officers may count certain training programs or seminars including:
Fiscal officers that fall under the requirements include: city auditors, city treasurers, township fiscal officers, village fiscal officers, village clerk-treasurers, village clerks, and in the case of a municipality with a charter, whomever the charter designates with the duties of these offices.
The Ohio Auditor of State’s Local Government Officials’ Conference, held annually in the Spring, gives attendees the opportunity to obtain continuing education credits. Check our site for information related to the next conference.
The Auditor of State’s office provides free, live Certified Public Records Trainings around the state annually. The training schedule may be found out our website.
The Attorney General’s office offers a free, on–demand webinar for Certified Public Records Training on their website, www.ohioattorneygeneral.gov.
More than ever, cybertheives are targeting Ohio's local governments and tax dollars with great sophistication. Auditor of State Dave Yost wants to help public employees fortify their governments to shield themselves from digital threats and fend off cyberattacks.
In partnership with Ohio sheriffs, the Auditor's office is offering FREE, 2 1/2-hour cybersecurity trainings across the state. Learn about:
The Ohio Auditor of State’s Emerging Trends in Fraud Investigation and Prevention Conference, held annually in the May, gives attendees the opportunity to obtain Continuing Professional Education credits. Check our site for information related to the next conference.
To assist fiscal officers/clerks of townships, villages, special districts and other small non-GAAP entities to prepare their annual notes to the financial statements. Per Auditor of State Bulletin 2015-007, all entities are required to file their annual financial statements and notes to the financial statements via the Hinkle Annual Financial Data Reporting System (Hinkle System) to satisfy the requirements of Ohio Revised Code 117.38 or other applicable statutory requirements. This webinar focuses on the preparation of Notes to the Financial Statements, which is an integral part of the Hinkle System filing requirement.
UAN application training focuses on the functionality of the accounting, payroll, and budget modules, as well as a variety of additional topics covered by lunch and learn webinars. These sessions are recommended for UAN clients. Sessions can be found online.
The Ohio Township Association Annual Conference offers many sessions and is attended by more than 300 fiscal officers, who receive at least three training hours needed for the current year.
**All courses totaled provide 67 hours of available training annually. The training department is pursuing additional options, including self-reporting of classes which have been pre-approved by a Fiscal Officer Integrity Act committee.
The law provides that a fiscal officer can be removed from office if there is clear and convincing evidence the fiscal officer acted knowingly, purposefully or recklessly in engaging in misconduct, or failure to act. That determination is made through a process that affords substantial due process, starting with a written affidavit and any evidence. Prior to removal of a fiscal officer, the evidence is first reviewed by the Auditor of State and then the Attorney General. If the Attorney General agrees with the Auditor of State’s findings, the Attorney General will initiate a lawsuit for removal in the Court of Common Pleas of the jurisdiction where the misconduct took place. Any fiscal officer removed from office cannot hold another public office for four years and until repayment or restitution required by the court is satisfied.
The following requirements must be met in order to move forward with removal from office proceedings:
A county treasurer who purposely, knowingly, or recklessly fails to perform a fiscal duty expressly imposed by law with respect to the fiscal duties of the office of fiscal officer or purposely, knowingly, or recklessly commits any act expressly prohibited by law with respect to the fiscal duties of the office
AND
A county commissioner or the county auditor submits a sworn affidavit with allegations and evidence against the county treasurer to the Auditor of State
Once the affidavit is submitted the following actions are taken:
In addition to the removal process, the Fiscal Integrity Act also provides that if a county treasurer fails to perform the duties of office for thirty consecutive days, except in case of sickness or injury, the office will be deemed vacant.
The following requirements must be met in order to move forward with removal from office proceedings:
A county auditor who purposely, knowingly, or recklessly fails to perform a fiscal duty expressly imposed by law with respect to the fiscal duties of the office of fiscal officer or purposely, knowingly, or recklessly commits any act expressly prohibited by law with respect to the fiscal duties of the office
AND
A county commissioner or the county treasurer submits a sworn affidavit with allegations and evidence against the county auditor to the Auditor of State
Once the affidavit is submitted the following actions are taken:
In addition to the removal process, the Fiscal Integrity Act also provides that if a county auditor fails to perform the duties of office for thirty consecutive days, except in case of sickness or injury, the office will be deemed vacant.
The following requirements must be met in order to move forward with removal from office proceedings:
A township fiscal officer who purposely, knowingly, or recklessly fails to perform a fiscal duty expressly imposed by law with respect to the fiscal duties of the office of fiscal officer or purposely, knowingly, or recklessly commits any act expressly prohibited by law with respect to the fiscal duties of the office
AND
Four residents of the township submit a sworn affidavit with allegations and evidence against the fiscal officer to the Auditor of State Same removal process as above
Once the affidavit is submitted the following actions are taken:
In addition to the removal process, the Fiscal Integrity Act also provides that if a township fiscal officer fails to perform the duties of office for thirty consecutive days, except in case of sickness or injury, the office will be deemed vacant.
Municipal fiscal officers include: city auditors, city treasurers, village fiscal officers, village clerks-treasurers, village clerks, and in the case of a municipality with a charter, whomever the charter designates with the duties of these offices.
The following requirements must be met in order to move forward with removal from office proceedings:
A municipal fiscal officer who purposely, knowingly, or recklessly fails to perform a fiscal duty expressly imposed by law with respect to the fiscal duties of the office of municipal fiscal officer or purposely, knowingly, or recklessly commits any act expressly prohibited by law with respect to the fiscal duties of the office
AND
A member of the legislative authority of the municipal corporation submits a sworn affidavit with allegations against the auditor to the Auditor of State
Once the affidavit is submitted the following actions are taken:
In addition to the removal process, the Fiscal Integrity Act also provides that if a municipal fiscal officer fails to perform the duties of office for thirty consecutive days, except in case of sickness or injury, the office will be deemed vacant.