Required Filings/Notifications

Various filings with the Ohio Auditor of State’s Office (AOS) are required by statute. The information below provides an overview of each required filing or notification, with information about how to meet the requirements.

Notification of Creation or Dissolution of Public Offices, Council of Governments, Change in Fiscal Officer, or Warrant Issued Under Protest

Creation of a Public Office

Ohio Revised Code §117.10(E) – (other than a Regional Council of Governments, which should follow the instructions in the next section)

“Within 30 days after the creation of any public office, that public office shall notify the auditor of state in writing that this action has occurred.”

The AOS is divided into seven local regions and the State Region. To determine the region for your entity, go to the Contacts page.

Send an email to the AOS by clicking on the corresponding region below and include the following information:

Subject line: Creation of a Public Office

Include the following information in the email:

  • 1. Public office’s name
  • 2. Public office’s county
  • 3. Fiscal officer’s name
  • 4. Fiscal officer’s email and phone number
  • 5. Date of public office’s creation
  • 6. The bylaws, resolutions, etc., governing the creation of the public office

Formation of a Regional Council of Governments (COG)

Ohio Revised Code §167.04(D)(1)

Ohio Revised Code §167.04(D) “The officers of the council shall notify the auditor of state of the regional council's formation, provide a copy of the council's by-laws, and provide on a form prescribed by the auditor of state any other information regarding the regional council that the auditor of state considers necessary.

The council shall take no official action, other than formation, before notifying the auditor of state of its formation in accordance with this section. Any official action the council takes before making that notification, including entering into any contract, is void.”

Additionally, as stated above, Ohio Revised Code §117.10(E) requires:
“Within thirty days after the creation of any public office, that public office shall notify the auditor of state in writing that this action has occurred.”

Therefore, a council of governments needs to register with the AOS before transacting business but no later than 30 days after creation.

To register a regional council of governments, go to the registration page.

Dissolution of a Public Office

Ohio Revised Code §117.10(E)

“Within 30 days after the dissolution or winding up of the affairs of any public office, that public office shall notify the auditor of state in writing that this action has occurred.”

To notify the Auditor of State’s Office, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.

Notification of Change in Fiscal Officer

It is very important for the Auditor of State’s Office to be made aware when a public office or other entity for which the AOS provides services has a change in fiscal officer.

The AOS should be notified of a change in fiscal officer by one of the following two methods:

1. eServices Website – If your entity has an additional authorized user with access to the eServices webpage or customer log-in screen, that person should log in, click the “My Profile” tab on the side of the screen, and click the pencil symbol for the entity’s “Billing Contact Information” entity contact to update and save the new fiscal officer’s contact information.

Note: The “Billing Contact Information” user is the AOS’s main entity contact for your entity.

2. Email the AOS Regional Office - The AOS is divided into seven (7) local regions and the State Region. To determine the region for your entity, go to the contacts page for more information.

Send an email to the AOS by clicking on the corresponding region below and include the following information:

Subject line: Change in Fiscal Officer

Include the following information in the email:

  • 1. Public office’s name
  • 2. Public office’s county
  • 3. New fiscal officer’s name
  • 4. New fiscal officer’s email and phone number
  • 5. If applicable, any change in fax number or entity address

County Auditor Notification of Warrant Issued Under Protest

Ohio Revised Code §319.16(D) - County Auditor issuing and recording - court warrant under protest (Effective 4/7/2021)

(D) “If the auditor questions the validity of an expenditure under division (A)(2) of this section that is within available appropriations, the auditor shall notify the court that presented the documents, shall issue the warrant under protest, and shall notify the auditor of state of the protest. When a warrant is issued under division (D) of this section, the auditor has no liability for that expenditure. If the auditor refuses to issue the warrant, a writ of mandamus may be sought. The court shall issue a writ of mandamus for issuance of the warrant if the court determines that the claim is valid.”

Upon receiving notification that a county auditor has filed a warrant under protest, per Ohio Revised Code 117.116, the auditor of state may review that warrant as part of the next regularly scheduled audit of the public office.

To determine the region for your entity, visit Regional Locations & Contacts.

Send an email to the AOS by clicking on the corresponding region below and include the following information:

Subject line: Notification of issuance of court expenditure warrant under protest

Include the following information in the email:

  • 1. County’s name
  • 2. County Auditor's name
  • 3. County Auditor's email and phone number
  • 4. Warrant date, warrant #, warrant amount, warrant vendor, and purpose of expenditure
  • 5. Description of why the warrant is under protest
  • 6. A copy of supporting documentation

Hinkle System Financial Reporting Requirements

Annual Financial Reporting

Ohio Administrative Code (OAC) 117-2-03(B) and 126:3-1-01, Ohio Revised Code (ORC) §117.38, §1724.05, and §1726.11

Go to the Financial Reporting page for specific requirements related to entities mandated to file final, unaudited financial statements and related information with the AOS via the Hinkle System. Information regarding requesting an extension to the filing due date is also provided on the webpage. For additional guidance, refer to Auditor of State Bulletin 2015-007.pdf.

Request for Approval to Report Using a Different Fiscal Year End

From ORC §9.34:

(A) "The fiscal year of the state, every school district, and, beginning July 1, 2013, the city of Cincinnati, shall begin on the first day of July of each calendar year and end at the close of the thirtieth day of June of the succeeding calendar year. The fiscal year of every school library district, and all political subdivisions or taxing units except school districts and the city of Cincinnati, and every officer, department, commission, board, or institution thereof, shall begin at the opening of the first day of January of each calendar year and end at the close of the succeeding thirty-first day of December...

(B) Nothing in this section prohibits a subdivision, other than a school district or county school financing district, from using a different fiscal year or other fiscal period for one or more of its funds ... Use of a different fiscal year or period shall be consistent with generally accepted accounting principles, and shall be approved by the fiscal officer of the subdivision and by the auditor of state. If a subdivision uses a different fiscal year or period under this section, the auditor of state may require the subdivision to continue to maintain financial reports or statements on the basis of the fiscal year prescribed by division (A) of this section."

To request the AOS’s approval of a change in a political subdivision’s reporting fiscal year end as provided in ORC §9.34(B), the entity must provide a letter addressed to the Auditor of State’s Chief Deputy Auditor which includes the requested fiscal year end change and the justification for requesting the change. This letter must be in a PDF format, on the political subdivision’s letterhead, and signed by the entity’s fiscal officer and chair of the legislative body.

To submit the request, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.


Investments

New or Updated Investment Policy or Certificate of Exemption from Investment Policy Filing

Investing Interim Moneys of Public Subdivisions – ORC 135.14(O)

(O)(1) Except as otherwise provided in divisions (O)(2) and (3) of this section, no treasurer or governing board shall make an investment or deposit under this section, unless there is on file with the auditor of state a written investment policy approved by the treasurer or governing board.

(2) If a written investment policy described in division (O)(1) of this section is not filed on behalf of the subdivision with the auditor of state, the treasurer or governing board of that subdivision shall invest the subdivision's interim moneys only in interim deposits pursuant to division (B)(3) of this section or interim deposits pursuant to section 135.145 of the Revised Code and approved by the treasurer of state, no-load money market mutual funds pursuant to division (B)(5) of this section, or the Ohio subdivision's fund pursuant to division (B)(6) of this section.

(3) Divisions (O)(1) and (2) of this section do not apply to a treasurer or governing board of a subdivision whose average annual portfolio of investments held pursuant to this section is one hundred thousand dollars or less, provided that the treasurer or governing board certifies, on a form prescribed by the auditor of state, that the treasurer or governing board will comply and is in compliance with the provisions of sections 135.01 to 135.21 of the Revised Code.

County Inactive MoniesORC 135.35(K)

Ohio Revised Code §135.35(K)(1) – “Except as otherwise provided in division (K)(2) of this section, no investing authority shall make an investment or deposit under this section, unless there is on file with the auditor of state a written investment policy approved by the investing authority.”

To submit your entity’s new or updated investment policy (ORC 135.14(O)(1) or ORC 135.35(K)(1)) to the AOS, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.
Note: If your entity has already submitted its investment policy to the AOS, there is no requirement to resubmit unless the policy has been modified.

To submit your entity’s certificate of exemption from investment policy filing (ORC 135.14(O)(3)) which indicates the average annual portfolio is $100,000 or less, and your entity’s agreement to fully comply with the provisions of ORC Sections 135.01 to 135.21, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.
Note: If your entity has already submitted a certificate of exemption from investment policy filing to the AOS and the situation has not changed, there is no requirement to resubmit unless there is a change in the entity’s treasurer or governing board member(s).

Board of Education Investment of Interim Monies Report

Ohio Revised Code §135.142(C) - The treasurer of the board of education shall prepare annually and submit to the board of education, the superintendent of public instruction, and the auditor of state, on or before the thirty-first day of August, a report listing each investment made pursuant to division (A) of this section during the preceding fiscal year, income earned from such investments, fees and commissions paid pursuant to division (D) of this section, and any other information required by the board, the superintendent, and the auditor of state.

To submit your district’s interim monies investment report to the AOS, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.


Continuing Education Requirements

Annual Continuing Education Programs for Treasurers — Notice of Exemption

Section E of ORC §135.22 provides:

(E) Division (B) of this section does not apply to any treasurer who annually provides a notice of exemption to the auditor of state. The notice shall be certified by the treasurer of state and shall provide that the treasurer is not subject to the continuing education requirements set forth in division (B) of this section, because the treasurer invests or deposits public moneys in the following investments only:

(1) Interim deposits pursuant to division (B)(3) of section 135.14 or section 135.145 of the Revised Code;

(2) No-load money market mutual funds pursuant to division (B)(5) of section 135.14 of the Revised Code;

(3) The Ohio subdivision's fund pursuant to division (B)(6) of section 135.14 of the Revised

Although the ORC section indicates a treasurer is to provide notice of exemption to the AOS, completion of the Treasurer of State’s (TOS) CPIM Exemption form located on the TOS’ website satisfies this requirement. A separate notification to the AOS is not required.


Establishing Special Funds

Request for Approval to Establish Special Funds

Ohio Revised Code §5705.12

In addition to the funds provided for by sections 5705.09, 5705.121, 5705.13, and 5705.131 of the Revised Code, the taxing authority of a subdivision may establish, with the approval of and in the manner prescribed by the auditor of state, such other funds as are desirable, and may provide by ordinance or resolution that money derived from specified sources other than the general property tax shall be paid directly into such funds. The auditor of state shall consult with the tax commissioner before approving such funds.

Refer to Auditor of State Bulletin 99-006 for further guidance. To access the Auditor of State Request for Fund Approval form, review the LGS Request for Funding Form.pdf

To submit the completed Request for Fund Approval form and the entity’s legislative authority’s resolution/ordinance authorizing the fund, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.

The AOS LGS Division will respond, generally within 30 days of the date of submission, approving or disapproving the fund request.


State-Assisted Classroom Projects

Certification of Maintenance Set-Aside Transfers

Ohio Revised Code §3318.051(B)

“On the first day of July each year, or on an alternative date prescribed by the commission, the district treasurer shall certify to the commission and the auditor of state that the amount required for the year has been transferred.”

To submit the certification of maintenance set-aside transfer, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.


Contract Certification

Request for County Financial Institution Processing Contract Certification

Ohio Revised Code §321.03(A)
Ohio Revised Code §323.611(A)

At the request of the county treasurer, a board of county commissioners may enter into a contract with any financial institution under which the financial institution, in accordance with the terms of the contract:

§321.03: receives at a post office box any type of payment or fee owed or payable to the county, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into the treasurer's account, and provides the county treasurer daily receipt information with respect to such payments. The contract may provide for the financial institution to receive at the post office box those payments and fees specifically named in the contract or all payments and fees payable to the county, including, but not limited to, utility, sewer, water, refuse collection, waste disposal, and airport fees, but in any case excluding taxes.

§323.611: receives real property and manufactured home tax payments at a post office box, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into the treasurer's account, and provides the county treasurer daily receipt information with respect to such payments.

The contract shall not be entered into unless:

(A) There is attached to the contract a certification by the auditor of state that the financial institution and the treasurer have given assurances satisfactory to the auditor of state that the records of the financial institution, to the extent that they relate to (§321.03 – payments or §323.611 – tax payments) covered by the contract, shall be subject to examination by the auditor of state to the same extent as if the services that the financial institution has agreed to perform were being performed by the treasurer.

Here is the shell County Financial Institution Processing Contract Certification form.pdf

To obtain Auditor of State certification, complete the form, including notarization by the financial institution and the county treasurer. To submit the completed form and related resolution, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.

Upon receiving the request, the AOS regional office will facilitate certification by the Auditor of State; Chief Deputy Auditor or their designee; return a copy of the certification to the requesting county; and file a copy in the county’s customer information folder.


State Executive Branch Reports

Internal/Independent Audit Reports & Management Studies

Ohio Revised Code §149.10

All boards, commissions, agencies, institutions, and departments in the executive branch of state government shall submit to the auditor of state a copy of each formal internally or independently produced audit report, as well as any management study or report which recommends changes which would affect the auditing system.

To submit audit reports/management studies to the Auditor of State’s State Region, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.


Retiring Head of State Agency

Letter of Representation by Retiring Head of State Agency

Ohio Revised Code §117.17

Before the head of a state agency leaves office, they shall prepare, in the form prescribed by the auditor of state, a letter of representation for the successor in office. The letter shall contain an inventory of all properties, supplies, furniture, credits, and moneys, and any other thing belonging to the state, which it is the duty of such official to turn over to the successor in office or pay into the state treasury. One copy of the letter shall be delivered to the official, one copy to the successor in office, one copy to the governor, one copy to the auditor of state, and one copy to the attorney general. You may use this Letter of Representation template(.docx)

To submit the letter of representation to the Auditor of State’s State Region, log into your entity’s Auditor of State eServices account and click on the Document Manager tab.