b'Ohio Auditor of State2021 Annual ReportLocal Government ServicesBy thenumbersThe Local Government Services Section (LGS) is a consulting and fiscal advisory group to all governmental agencies and subdivisions. ItJuly 2020 through provides an array of services including, but not limited to: June 2021, the Financial forecasts agency helped Generally Accepted Accounting Principles (GAAP) prepare: conversion assistanceAnnual financial report processing 281Record reconstruction and reconciliation Comprehensive Fiscal caution, fiscal watch, or fiscal emergency assistance annual financial Merger and dissolution assistance reportsFinancial management training for elected officials.LGS also distributes publications such as accounting manuals and pol-173icy bulletins to help local governments perform their duties and stayBasic financial up to date on their statutory and accounting requirements. statementsFiscal Supervision 13Currently LGS serves as fiscal supervisor to 12 entities inSupervision fiscal emergency, providing financial counsel to both the localengagementsgovernments and the oversight commission in recovery efforts. LGS continued to emphasize its presence with smaller local40governments. During the past fiscal year, LGS performed 19Cash basis reconstructions and reconciliations along with 25 one-on-one fiscalstatementsofficer trainings and created two new programs. Four free hours of service were offered to fiscal officers whoLGS alsoare experiencing difficulties that could jeopardize the finan- responded to:cial health of the entity. In its first partial year of implemen-tation, LGS has entered into contracts and met with five local132governments, providing four free hours of training. Of these five, three have entered into contracts for additional services.Fund requestsAdditionally, we are in the process of entering into four new four-hour agreements with the anticipation of more to come.2,730A new program designed to notify UAN client officialsInquiries on when their fiscal officers have failed to reconcile after threevarious subjects months. With the new UAN reconciliation program, LGSfrom local staff have contacted 21 entities who had not reconciled forgovernmentsthree months. We have discussed their issues and in one in-stance entered into an agreement for reconciliation services.EfficientlEffectivelTransparent18'