New Fiscal Officers

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.

Learn More

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

eServices

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

Learn More

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.

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.

Cybersecurity A growing number of Ohio local governments are becoming cybercrime victims. Government employees should have a heightened sense of awareness when it comes to protecting themselves and their entities.
Publications Publications, Manuals, and Best Practices to help you as a fiscal officer
Reference Materials Information related to financial management and reporting.
Financial Statement Shells and Footnotes These will be especially helpful, no matter which basis of accounting you use.
Ohio Compliance Supplement Manuals Guides to achieving and maintaining compliance with Ohio law and Auditor of State requirements
Uniform Accounting Network (UAN) — Transition Training For new fiscal officers working with an entity that uses UAN
Technical Bulletins These are issued several times a year and provide government entities with information, updates, and guidance.
Center for Public Investment Management (CPIM) Portal to the Treasurer of State's CPIM, which covers subjects such as cash management, investments, auditing, accounting, public finance, tax collection, security, transparency, and ethics
Ohio Revised Code (ORC) The codified law of the state
- Specific to AOS: Ch. 117
Ohio Administrative Code (OAC) A compilation of administrative rules adopted by state agencies

Outgoing Officeholders

Certain officeholders are legally required to complete a Certificate of Transition to ensure a smooth handoff of duties to their successors. This process helps confirm that the next elected office holder has the records, assets, and information needed to carry out their responsibilities.

If you are a new fiscal officer, it’s recommended that you create a Certificate of Transition promptly after taking office and keep it updated throughout your term.

For details about this process see the Outgoing Officers page

You can also review Auditor Faber’s remarks on the importance of Certificates of Transition in Passing the Torch.pdf