Auditor of State of Ohio’s Financial Health Indicators (FHI) for Cities and Counties
A few important things to note:
An individual critical (red) or cautionary (yellow) FHI is NOT a sign of fiscal stress. The FHIs must be evaluated collectively to determine if an entity is potentially experiencing fiscal stress.
Based on entities that have been placed in fiscal distress (fiscal caution, fiscal watch or fiscal emergency), generally, an entity reporting using the following bases of accounting may experience fiscal stress when the following FHI results are reflected:
Generally Accepted Accounting Principles (GAAP) Basis:
Experience fiscal stress in two to three years when at least eight (8) critical (red) and/or cautionary (yellow) FHIs are reflected.
Experience fiscal stress when at least six (6) critical (red) FHIs are reflected.
Experience fiscal stress in two to three years when at least six (6) critical (red) and/or cautionary (yellow) FHIs are reflected.
Experience fiscal stress when at least four (4) critical (red) FHIs are reflected.
The FHI reports are automatically generated using the financial statement data provided by the city or county. The FHI report is intended as a companion report to the entity’s annual financial statements and audit report. However, if necessary, we encourage the city or county to post an explanation and/or additional information regarding the entity’s FHI report on the entity’s website.
The FHI reports are not intended to criticize the operating decisions made by individual entities. Local officials cannot control whether government leaders at federal or state levels make policy changes that impact their finances. Many times local leaders have made conscious decisions that may trigger an indicator as having a “critical” (red) or “cautionary” (yellow) outlook. Those decisions are purposeful and usually are not indicative of a problem.
To review a specific city or county's FHI report and related Data Sheet, please enter the name below and click the Search button. The links to the specific FHI report and Data Sheet will be reflected on the right of the screen.
To enable comparisons of specific cities/counties by year, geographic location, and/or size (population or budget), use one or more of the fields below to define the parameters for the results.
To select all entities within a county, use the "County(s)" field to select the county of interest. To select cities within that county, also select "City" in the "Entity Type" field.
To view the results, click the "Search" button.
To generate a PDF version of the created comparative heat map, click the “Export to PDF File” button.
To view the data underlying the report, click on "Data" in the "Reports" field.
Note: Full heat maps reflecting all cities or counties for a specific year are also available on the main FHI webpage.