Local Government and Schools
Trainings Available
This page offers a comprehensive list of available and upcoming trainings for Local Government and School Officials. The online training library is provided to Ohio's Local Officials at no cost. Read the Helpful Tips below before accessing the webinars.
If you have questions, send an email to the AOS Training Department
- Functionality: To pause the webinar and pick it up later, click the pause button in the Media Player.
- Questions: The Q&A feature is available only for live webinars, and has been disabled for on-demand viewers. If you have questions about a session, contact the speaker directly using the contact information provided during their presentation.
- Important: Participants who are required to obtain Fiscal Integrity Act hours should report their completed training in the training portal within 90 days of completion.
- Certificate: Download your certificate upon completion of each webinar. Instructions on where to find the certification of completion are provided within the webinar.
Course Title: State and Local Fiscal Recovery Fund (SLFRF): 2023 Interim Final Rule
Course Description: Discussion of the requirements set forth by the State and Local Fiscal Recovery Fund 2023 Interim Final Rule.
Event Date: 10/2/2023
Yellow Book CPE Hours: 0.7 – This course has not been approved for FIA or CPIM credit
Presenter: Amanda Stidham
Slides & Notes: SLFRF 2023 Interim Final Rule.pdf
Simply register to view the webinar.
Course Description: This client webinar provides information on the bank
reconciliation process for when/how to prepare a proof of cash.
Who Should Take This Class: Local Officials
Event Date: 2022
FIA Hours: 0.5 | *CPIM Hours:
0.5
Slides & Notes: Bank
Reconciliations.pdf
Course Description: This webinar discusses the who, what, when, where, why, &
how of the Certificate of Transition required by Ohio Revised Code §117.171.
Who Should Take This Class: Local Officials
Event Date: March 2022
FIA Hours: 0.25 | CPIM Hours: 0
Slides & Notes: Certificate
of Transition.pdf
Course Description: This course is a deep dive into the Uniform Guidance
requirements for procurement.
Who Should Take This Class: Local Officials
Event Date: Spring 2022
FIA Hours: 1.25 | CPIM Hours: 0
Slides & Notes: Federal
Uniform Guidance.pdf
Course Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF):
Alternative Compliance Examination Engagement
Course Description: A brief discussion on the benefits of performing an Alternative
Compliance Examination Engagement versus a full Single Audit
Event Date: 2022
FIA Hours: 0 | CPIM Hours: 0
Slides & Notes: Alternative
Compliance Examination Engagement versus a full Single Audit
Course Description: This webinar offers help to fiscal officers/clerks of
townships, villages, special districts, and other small non-GAAP entities in preparing their annual
notes to the financial statements. Per Auditor of State Bulletin 2015-007, all entities are required to file their annual financial
statements and notes to the financial
statements via the Hinkle Annual Financial Data Reporting System to satisfy the requirements of Ohio
Revised Code §117.38 or other applicable statutory
requirements. This webinar focuses on the preparation of Notes to the Financial Statements, which is
an integral part of the Hinkle System filing requirement.
Who Should Take This Class: Mayors, Council Members, Trustees
Event Date: 2020
FIA Hours: N/A | CPIM Hours: N/A
Course Handout: Township
Village Training.pdf
Course Description: This session will help local governments communicate the
vision and goals of their organizations through numbers. A forecast is a tool to provide financial
representation of your government’s programs. It is an evolving document that changes as
circumstances
change, and helps officers make plans for both operating and capital needs.
Who Should Take This Class: Fiscal Officers and Clerks from villages, townships,
libraries, and other special districts.
Event Date: 2020
FIA Hours: 1 | CPIM Hours: 1
Slides & Notes: Budget
Forecasting Now.pdf
Course Description: The presentation will briefly explain the make up of the
Special
Investigations Unit within the Auditor of State's Office.
We will also cover fraud red flags, various schemes as it relates to financial fraud, and
prevention methods one can take to prevent fraud.
Event Date: 2020
FIA Hours: 1 | CPIM Hours: 1
Slides & Notes: Fraud Red Flags.pdf
Course Description: This class offers instruction on recording COVID-19 related
grant funds and and looks at the impact
on audits.
Event Date: 2020
FIA Hours: 1.25 | CPIM Hours: 1.25
Slides & Notes: Grants and Funds Related to COVID19.pdf
Course Title: Internal Control Considerations for Operating Virtually and COVID-19
pages & FAQs
Course Description: It is likely the way your entity processed transactions during
the pandemic was different from the processes in place before the pandemic. Your
internal controls should therefore be reassessed to determine if they are still appropriate. In
addition, we will
give an overview of information the AOS has made available on our webpage to help you through this
unique time.
Event Date: 2020
FIA Hours: 1 | CPIM Hours: 1
Slides & Notes: Internal Conrols for Operating Virtually.pdf
Course Description: You will learn to identify and compile differences between book
and bank activity, by month, to populate final adjustments needed to reconcile the books to the
bank.
You must download or print the course handout before viewing this session.
Event Date: 2020
FIA Hours: .25 | CPIM Hours: .25
Course Handouts: Proof of Cash.pdf
Slides & Notes: Reconciliation and Proof of Cash.pdf
Course Description: This is a live recording of the STAR Ohio Update Webinar.
It has information about changes to STAR OHIO and an economic update.
Event Date:April 7, 2020
FIA Hours: .5 | CPIM Hours: .5
No course handout or slides for this recording.
Course Description:This session walks participants through our StaRS initiative to
monitor transparency in government and discuss how to meet Sunshine Law requirements and add best
practices. The initiative’s goal is to both educate and test compliance with Ohio’s Public Records
Act and Open Meetings Act.
Event Date: 2020
FIA Hours: 1 | CPIM Hours: 1
Slides & Notes: StaRS.pdf
Course Description: This webinar reviews the 2020 updates to the regulatory shells
and notes.
You must download/print the required handout prior to viewing this webinar.
Event Date: 2020
FIA Hours: 1.5 | CPIM Hours: 1.5
Course Handouts: Regulatory Statements.pdf
Slides & Notes: Regulatory
Statements.pdf
Course Description: This webinar goes over the functionality of the Coronavirus
Funding Tracker spreadsheet that is posted to the AOS website.
Event Date: 2020
FIA Hours: 0.5 | CPIM Hours: 0
Slides & Notes: Coronavirus
Tracker.pdf
Course Description: This course discusses where audit comments are reported and
goes over the most common ones.
Event Date: 2020
FIA Hours: 0.25 | CPIM Hours: 0
Slides & Notes: Common Audit
Comments.pdf
Course Description: This webinar discusses the importance of internal controls and
why they are needed.
Event Date: 2020
FIA Hours: 0.25 | CPIM Hours: 0
Slides & Notes: Internal
Control Client.pdf
Course Description: This describes audit report components and what they mean to a
user.
Event Date: 2020
FIA Hours: 0.25 | CPIM Hours: 0
Slides & Notes: Understanding Your Financial Audit Results.pdf
Course Description: This webinar covers the basics of the single audit, including
when a single audit is required, what auditees are responsible for, and what auditors will be
testing.
Event Date: 2020
FIA Hours: 1 | CPIM Hours: 1
Slides & Notes: What is a
Single Audit.pdf
Course Description: A collection of six training sessions in one course. To receive credit for this course, you must watch all sessions provided in the confirmation email:
- Basic Policies for Small Governments
- What Is the Ohio Compliance Supplement?
- Segregation of Duties
- Preparing for an Audit
- Budgetary Process
- Pension & OPEB Census Data Examinations
Event Date: 2020
FIA Hours: 1 | CPIM Hours: 1
Slides & Notes: Micro-Webinar Collection.pdf Register Now!
If you would like to view one or more of these webinars separately, you can find them below along with descriptions. Note – officers will only earn FIA or CPIM credit after the entire collection is completed.
Basic Policies for Small Governments
Course Description: This course outlines basic policies that small governments
should have.
This webinar is part of the micro-webinar collection. If you’d like to receive FIA or CPIM credit
for this course, it must be completed as part of the micro-webinar collection and reported in the
training portal as such. FIA or CPIM credit will not be awarded unless officers complete the entire
micro-webinar collection.
Event Date: 2020
FIA Hours: 0 | CPIM Hours: 0
Slides & Notes: Basic
Policies for Small Governments
What Is the Ohio Compliance Supplement?
Course Description: This course provides information on what is included in the
OCS.
This webinar is part of the micro-webinar collection. If you’d like to receive FIA or CPIM credit
for this course, it must be completed as part of the micro-webinar collection and reported in the
training portal as such. FIA or CPIM credit will not be awarded unless officers complete the entire
micro-webinar collection.
Event Date: 2020
FIA Hours: 0 | CPIM Hours: 0
Slides & Notes: What Is the Ohio Compliance Supplement?
Segregation of Duties
Course Description: This course discusses the importance of segregation of duties,
how to identify the need, and lessons learned from a lack of segregation.
This webinar is part of the micro-webinar collection. If you’d like to receive FIA or CPIM credit
for this course, it must be completed as part of the micro-webinar collection and reported in the
training portal as such. FIA or CPIM credit will not be awarded unless officers complete the entire
micro-webinar collection.
Event Date: 2020
FIA Hours: 0 | CPIM Hours: 0
Slides & Notes: Segregation of Duties
Preparing for an Audit
Course Description: Discusses the following regarding an audit: the definition,
frequency, and location; and how to prepare for your audit.
This webinar is part of the micro-webinar collection. If you’d like to receive FIA or CPIM credit
for this course, it must be completed as part of the micro-webinar collection and reported in the
training portal as such. FIA or CPIM credit will not be awarded unless officers complete the entire
micro-webinar collection.
Event Date: 2020
FIA Hours: 0 | CPIM Hours: 0
Slides & Notes: Preparing for an Audit
Budgetary Process
Course Description: This is an overview of the budgetary process for clients
subject to Ohio Revised Code (ORC) Chapter 5705.
This webinar is part of the micro-webinar collection. If you’d like to receive FIA or CPIM credit
for this course, it must be completed as part of the micro-webinar collection and reported in the
training portal as such. FIA or CPIM credit will not be awarded unless officers complete the entire
micro-webinar collection.
Event Date: 2020
FIA Hours: 0 | CPIM Hours: 0
Slides & Notes: Budgetary
Process
Pension & OPEB Census Data Examinations
Course Description: This is a short overview of why the pension and OPEB census data
examinations are necessary.
This webinar is part of the micro-webinar collection. If you’d like to receive FIA or CPIM credit
for this course, it must be completed as part of the micro-webinar collection and reported in the
training portal as such. FIA or CPIM credit will not be awarded unless officers complete the entire
micro-webinar collection.
Event Date: 2020
FIA Hours: 0 | CPIM Hours: 0
Slides & Notes: Pension & OPEB Census Data Examinations
Course Description: This course covers what funds are, how different types of
funds are used, how to create funds, and fund restrictions.
Who Should Take This Class: Newly elected, hired, or appointed Village Fiscal
Officers. Experienced officers may view this webinar as a refresher, if necessary.
Event Date: 2020
FIA Hours: 0.5 | CPIM Hours: 0.5
Course Handout: Fund
Accounting for Villages.pdf
Slides & Notes:
Fund
Accounting for Villages.pdf
Course Description: This webinar covers the purpose and use of the chart of
accounts; account code structure; revenue and expenditure codes; and defining revenues and
expenditures. Officers must watch "Fund Accounting for Villages" before completing this webinar.
Who Should Take This Class: Newly elected, hired, or appointed Village Fiscal
Officers.
Experienced officers may view this webinar as a refresher, if necessary.
Event Date: 2020
FIA Hours: 0.25 | CPIM Hours: 0
Course Handout:Chart of Accounts for Villages.pdf
Slides & Notes: Chart
of Accounts for Villages.pdf
Course Description: This webinar will discuss the budgetary process, including
dates; forms; processes and requirements; recording receipts and expenditures; purchase orders
– types and use; transfers; advances; interest allocation; investment policy and requirements;
continuing education requirements; and annual financial report requirements. Officers must watch
"Fund Accounting for Villages" and "Chart of Accounts for Villages" before completing this webinar.
Who Should Take This Class: Newly elected, hired, or appointed Village Fiscal
Officers.
Experienced officers may view this webinar as a refresher, if necessary.
Event Date: 2020
FIA Hours: 1 | CPIM Hours: 1
Course Handout: Basic Accounting for Villages.pdf
Slides & Notes: Basic Accounting
for Villages.pdf
Course Description:
This webinar covers:
- What is Fund Accounting?
- How does Fund Accounting work?
- What kinds of funds are there?
- How do you create a new fund?
Event Date: 2020
FIA Hours: 0.5 | CPIM Hours: 0.5
Slides & Notes: Fund Accounting for Townships.pdf Register Now!
Course Description: This webinar will teach you to describe account codes and how
they are created.
Officers must watch "Fund Accounting for Townships" before completing this webinar.
Who Should Take This Class: Newly elected, hired, or appointed Township Fiscal
Officers.
Experienced officers may view this webinar as a refresher, if necessary.
Event Date: 2020
FIA Hours: 0.5 | CPIM Hours: 0
Slides & Notes:
Chart
of Accounts for Townships.pdf
Course Description: This webinar gives an overview of the different transactions,
processes, forms, and requirements relating to your job as a Fiscal Officer. Officers must watch
"Fund Accounting for Townships" and "Chart of Accounts for Townships" before completing this
webinar.
Who Should Take This Class: Newly elected, hired, or appointed Township Fiscal
Officers. Experienced officers may view this webinar as a refresher, if necessary.
Event Date: 2020
FIA Hours: 2 | CPIM Hours: 2
Slides & Notes: Basic
Accounting for Townships.pdf
Course Description: This webinar provides a basic overview of cash basis
forecasting in an effort to help elected officials better plan for their entity's financial
future.
Who Should Take This Class: Mayors, Council Members, Trustees
Event Date: 2020
FIA Hours: 1.5 | CPIM Hours: 1.5
Slides & Notes: Long Term Planning Cash Basis Forecasting.pdf
Course Description: This session provides overall guidance on recording the
infrequent transactions that a
Township or Village may have.
Who Should Take This Class: Mayors, Council Members, Trustees
Event Date: 2020
FIA Hours: 1 | CPIM Hours: 1
Course Handout: How do I Record.pdf
Slides & Notes: How do I Record.pdf
Course Description:
This session will provide an overview of Ohio's budgetary process from start to finish, including
budget amendments during the year; limitations imposed; and the role of the county budget
commission.
Who Should Take This Class: Mayors, Council Members, Trustees
Event Date: 2020
FIA Hours: 2 | CPIM Hours: 2
Course Handout: Ohio Budgetary Law.pdf
Slides & Notes: Ohio Budgetary
Law.pdf
Course Description: This session explains to newer Fiscal Officers some of the more
common funds they will use; the types of revenues received by those funds; and what expenditures are
deemed appropriate. The course will also briefly cover transfers
and advances between funds along with a quick discussion of how to allocate some administrative and
audit costs based on AOS Bulletins.
Who Should Take This Class: Mayors, Council Members, Trustees
Event Date: 2020
FIA Hours: 0.5 | CPIM Hours: 0.5
Course Description: This webinar discusses the impact that the COVID-19 pandemic
has on single audits. Areas covered include new funding and programs that has resulted from the
Federal Acts that have passed, guidance relating to these programs, and the challenges that exist
for entities and auditors related to this funding.
Event Date: 2020
FIA Hours: 1.0 | CPIM Hours: 0
Slides & Notes: COVID-19 and Impact on Single Audits Slides.pdf