Local Government Services (LGS)

The Auditor of State's Office offers comprehensive assistance to government entities throughout Ohio. LGS serves as a consulting and fiscal advisory group to all government agencies, school systems, and political subdivisions.

What We Provide

Annual Reports: (GAAP Conversions and Financial Statements)

    We provide assistance in preparing Annual Financial Reports.
    Our assistance is wide ranging – On one end of the spectrum, we provide a complete set of detailed workpapers along with the report. On the other end, we will supervise and train you and your staff.
    We assist in preparing GAAP reports (Annual Comprehensive Financial Reports or Basic Statements) or cash basis reports (cash or modified cash Other Comprehensive Basis of Accounting (OCBOA).

    Contact LGS Form

Financial Forecast/Planning

    Experiencing financial issues or just needing a refresher course in proper financial planning for your government? WE CAN HELP!
    We assist in preparing or providing training to you and your staff in the preparation of long-term planning documents which include, but are not limited to, a five-year forecast and a capital maintenance plan.
    We can demonstrate how to integrate your long-term planning process into your yearly budgetary cycle.

    Contact LGS Form


    If your records are a mess... Contact LGS!
    Are you a new fiscal officer/legislator or have you inherited financial and budgetary records that need improvement? WE CAN HELP!
    When fund balances have not been reconciled to depositories on a monthly basis or accounting journals and ledgers are incomplete or inaccurate or there are no financial records, LGS’ experienced staff can not only perform reconciliations, proofs of cash, and reconstructions, we can also train your team on proper procedures.
    We provide training to fiscal officers/ administrators/ legislators on proper accounting, budgetary and reporting for local governments.

    Contact LGS Form

Up to 4 Hours of Free Assistance

    In 2021, LGS launched a program offering up to 4 free hours of service to assist fiscal officers having difficulty managing the fiscal issues of their entity.

    In the first year, five entities took advantage of this opportunity; by mid-2023, that number had risen to 17.

    Contact LGS Form

Policies and Procedures/Internal Control Processes

  • Want to update your internal operations? Want to provide uniform guidance to employees in performing their duties? WE CAN HELP!
  • We can provide guidance in the development of policies and procedures along with establishing strong internal controls.
  • Contact LGS Form

Merger/Dissolution Assistance


  • Web GAAP is internet-based software patterned after LGS’s spreadsheet approach to GAAP conversions.
  • Designed to assist local governments in the conversions of year-end cash basis information into a financial report that conforms to GAAP.
  • The software was developed to accommodate schools, counties and cities.

Uniform Accounting Network (UAN)

  • LGS provides accounting support to UAN clients to ensure proper accounting transactions within the system.

Fiscal Distress Assistance

  • Assist all types of local governments. LGS has over 30-years of experiences working with local governments in fiscal emergency, fiscal watch or fiscal caution.
  • Assist or train you and your staff in the preparation of a financial recovery plan which will include long-term planning documents such as a five-year forecast and a capital maintenance plan.
  • Review your accounting, budgetary, and reporting processes, and, if necessary, make constructive comments.

Training Opportunities

LGS provides educational opportunities to keep Ohio’s local government officials up to date on Ohio laws and fiscal regulations.

Examples of trainings offered are the Local Government Officials Conference (LGOC) and the mandatory Village Fiscal Officers trainings conducted through regional sessions throughout Ohio.

To contact LGS and arrange a training program tailored specifically to your entity’s needs you can fill out this Contact Form.

See the Training Agenda

Our Staff

  • We are recognized nationally and statewide for our leadership role in preparing annual financial reports, particularly those on a GAAP basis.
  • Since the mid 1980s we have assisted local governments with their financial, accounting, and budgetary concerns.
  • Since the creation of LGS, our sole mission is to provide experienced, professional services to local governments.
  • Our staff includes supervisors who have hundreds of years of combined experience in helping local governments.


Contact the Auditor of State's Local Government Services Division to receive assistance for your local government.

Contact LGS Form | 1-800-345-2519 | LGS Map.pdf

  • Dave Thompson, CPA Chief, LGS
  • Tracie McCreary, CPA Chief Technical Specialist
  • Tisha Turner Northeast Chief Project Manager
  • Cynthia McCafferty Northwest Chief Project Manager
  • Michelle Wears, CPA Southeast Chief Project Manager
  • James McCoy Southwest Chief Project Manager