Summarized Annual Financial Reports

The links below include UNAUDITED data/financial statements from the statutorily required annual financial filings. In accordance with Ohio Revised Code 117.38, the Auditor of State’s office provides the data to the governor, the legislature and the public in an electronic format. The data is presented by entity type, filing year, and basis of accounting. (* All bases of accounting presented in one spreadsheet)

For periods ended 2015 and earlier, information is available for limited entity types which include cities, counties, schools (including educational service centers (ESC) and joint vocational school districts(JVSD)), villages, townships and libraries. The data was extracted from the filed financial statements/Hinkle Annual Financial Data Reporting System (Hinkle System) after all due dates/extensions for the period had expired. This data is available using the “Data by Entity Type and Basis of Accounting” box below. These reports/spreadsheets are not updated for any filings or re-filings occurring after the reports/spreadsheets were created.

For periods ended 2016 and later, information is available for all entities with a statutory filing requirement. Cities, counties, school districts (including ESC and JVSD), community schools, libraries, townships, and villages are required to input specific data into the Hinkle System in addition to uploading a copy of the unaudited annual financial statements. The data is available in spreadsheets using “Data by Entity Type and Basis of Accounting” box below. This data will be updated as entities file or re-file prior to audit. All other entities types are only required to upload a copy of the unaudited annual financial report. The unaudited annual financial report uploaded by each entity is also available for every entity who has completed a filing.

Locating a copy of the unaudited annual financial report

To locate a specific entity’s filing:

  • Click “Choose a Filing Year” under the “Unaudited Annual Report Filing Status” section below and select the year needed.
  • A spreadsheet will download, which will include tabs for each entity type required to input data into the Hinkle System and a tab for all other entity types.
  • The entities will be listed alphabetically by entity type and the information presented includes the entity’s filing type (basis of accounting), filing status (not started, in progress or submitted), filing due date, approved extension filing date, if applicable, date filed, and a link to pdf of the unaudited financial statement filing.
  • Note: Since councils of governments (COGs) are identified under various entity types, all COG filings are listed under the “All Other Entity Types” tab on the spreadsheet and identified via the “COG” column.

Unaudited Annual Report Filing Status

Locating the inputted financial data - comparable by entity type and basis of accounting

  • To access the inputted data, click “Choose an Entity Type” under the “Data by Entity Type and Basis of Accounting” section below and select the entity type. Once the entity type is selected, a list of years available by basis of accounting will appear.
  • Please note, data is only available for entities required to input data and the data prior to 2016 is limited.

Data by Entity Type and Basis of Accounting