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.

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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

Ohio's fiscal officers are required to have an eServices account, where you can download billing statements, make payments, update contact information, and more.

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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.

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Auditor of State's Local Government Services (LGS)

For local-government assistance, contact LGS.
Local Government Services | Contact LGS Form | 800-345-2519

Contacting Your AOS Regional Office

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.

Outgoing Fiscal Officers

Many outgoing officers are statutorily required to complete a Certificate of Transition to facilitate the transition of power to the incoming fiscal officer. This certifies that the incoming fiscal officer has received the assets and information necessary to perform their duties.

If you are a new fiscal officer, you are strongly encouraged to prepare a new Certificate of Transition as soon as possible and update it consistently for as long as you hold the position. For more information go to the Outgoing Fiscal Officers page.

Read Auditor Faber's comments on the importance of Certificates of Transition: Passing the Torch (pdf).