New Fiscal Officers
The Auditor of State's Office provides tools for new fiscal officers. Here, we offer training materials and resources to new fiscal officers that will enhance their basic knowledge and understanding in their new position.
- The Hinkle System is an internet-based application that allows certain financial statment, debt and demographic data to be entered and/or uploaded and transmitted to the Auditor of State’s office to satisfy the filing requirements by the ORC and the OAC.
- Annual Financial Reporting Page
- Annual Financial Statement Filing Inquiry Form
- Hinkle System FAQs
- Webinar on Notes to the Financial Statements
- Financial Statements Shells and Notes
- The Fiscal Integrity Act, passed by the 130th General Assembly and enacted on March 23, 2015, is intended to help deter accounting errors and fraud, raising the bar of accountability for fiscal officers in the state. Newly elected fiscal officers must complete six hours of initial courses before their term or within the first year. Additional requirements are detailed on the Fiscal Integrity Act page noted below. The Auditor of State’s office offers a variety of trainings, including the Local Government Officials Conference, the Village Officers Training, Certified Public Records, Cybersecurity and the Fraud Conference.
- AOS training schedule
- Fiscal Integrity Act
- Certified Public Records trainings
Local Government Services
- The Local Government Services division of the Auditor of State’s Office is intended to serve as a consulting and fiscal advisory group to all government agencies, school systems and political subdivisions. Our staff of supervisors have hundreds of years of combined experience offering quality assistance to government entities throughout Ohio.
- LGS webpage
- LGS factsheet
Useful Web Pages
- Ohio Township Handbook
- Ohio Village Officer’s Handbook
- Ohio Compliance Supplement Manuals
- Township Trustee-Fiscal Officer Compensation
- Basic accounting for Townships
- Basic accounting for Villages
- Fund accounting for Townships
- Fund accounting for Villages
- Chart of accounts for Townships
- Chart of Accounts for Villages
- Know your calendar dates
- Ohio Budgetary Law