Training & Education

Training & Conferences Schedule

Available and Upcoming Trainings

Local Government Officials Conference

Now On-Demand! The 2022 Local Government Officials Conference is Available On-Demand!

You may now access recordings of the new officer track, experienced officer track and day 2 of the virtual conference, which was held on April 13 and 14, 2022. You must register for each webinar separately. The on-demand recordings are eligible for Fiscal Integrity Act training hours.

Carefully read the following on-demand viewing information before accessing the webinar:

  • You must download your certificate upon completion of each webinar. Instructions on where to find the certification of completion are provided within the webinar.
  • The Q&A feature has been disabled for on-demand viewers. If you have questions regarding a session, please contact the speaker directly using their contact information they provided during their presentation.
  • You are able to pause the webinar and pick back up at a later time. Simply click the pause button in the Media Player.
  • Participants that are required to obtain Fiscal Integrity Act hours should report their completed training in the training portal within 90 days of completion. Use the keyword “LGOC” when searching for this year’s sessions.
For questions email the AOS Training Department at AOSTraining@ohioauditor.gov
Course Info Webinar Link Conference Agenda
The 2022 Local Government Officials Conference

Register to view the LGOC Webinar

Register Now

2022 LGOC Brochure.pdf


Community School Training
The Community School Training is now available as an on-demand webinar.
The event was held as a virtual training on August 4, 2021.
Course Info Webinar Link Course Handouts
Community School Training

This event is open to Community School Officials including treasurers, administrators, EMIS coordinators, school sponsors, and others.

This training has been approved for Yellowbook CPEs.

Register Now

2021 Community School Attendee Packet.pdf


Fire District Fiscal Officer Training
The Fire District Fiscal Officer Training is now available as an on-demand webinar.
The event was held as a virtual training on July 27, 2021.
Check back to our website to view any updates.

You must self-report your hours at https://training.ohioauditor.gov after viewing the training in order to receive credit.
Course Info Webinar Link Course Handouts
Fire District Fiscal Officer Training

The event is open to Fire District and Joint Fire District Officials including fiscal officers, treasurers, administrators, fire chiefs, and others.

This training has been approved for Fiscal Integrity Act credit hours.

Register Now

Training Brochure and Agenda.pdf


Local Government Officials Conference
The 2021 Local Government Officials Conference is Available On-Demand!
You may now access recordings of Day 1 and Day 2 of the virtual conference, which was held on April 13 and 14, 2021. You must register for each webinar separately. Attendees of the on-demand webinars will be eligible to earn up to 11.75 Fiscal Integrity Act credit hours.
Carefully read the following on-demand viewing information before accessing the webinar:
  • You must download your certificate upon completion. Your certificate will not automatically be sent when viewing on-demand. Instructions on where to find the certification of attendance are provided within the webinar.
  • The Q&A feature has been disabled for on-demand viewers. If you have questions regarding a session, contact the speaker directly using their contact information they provided during their presentation.
  • You are able to pause the webinar and pick back up at a later time. Simply click the pause button in the Media Player.
  • The live conference referenced two pop-up boxes at the end of the webcast – one to access the feedback survey, and one to access the Fiscal Integrity Act training portal. These boxes will not automatically appear for on-demand viewers. To access the feedback survey, use the link located in the survey widget (found along the menu dock at the bottom of the webinar). You can also find links for the feedback survey and training portal within the resource list widget.
For questions email the AOS Training Department at AOSTraining@ohioauditor.gov

LGOC 2020 ONLINE! So that local government officials can meet their training requirements this year, we are offering FREE online webinars to fiscal officers statewide. The webinars cover the same information you would have learned at the conference this year. While LGOC is geared toward newly elected fiscal officers, the webinars are available to all government officials who wish to view them. The courses are listed below.

The following webinars qualify for Fiscal Integrity Act hours. You must self-report your hours at https://training.ohioauditor.gov after viewing the webinar in order to receive credit.
Course Title & Description Who Should Take This Class? FIA Hours CPIM Hours Registration Course Handouts
Fund Accounting for Villages

This course covers fund accounting for villages, what funds are, the different types of funds and how they are used, fund restrictions, and how to create funds.

Download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Village Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

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Register Now

Handout - Fund Accounting for Villages


Slides & Notes - Fund Accounting for Villages

Chart of Accounts for Villages

This webinar discusses the chart of accounts for villages, 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.

Download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Village Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

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Register Now

Handout - Chart of Accounts for Villages


Slides & Notes - Chart of Accounts for Villages

Basic Accounting for Villages

This webinar will discuss the budgetary process including dates, forms, process, 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.

Download and/or print the course handouts prior to viewing the webinar.

Newly-elected, hired, or appointed Village Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

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1

Register Now

Handout - Basic Accounting for Villages


Slides & Notes - Basic Accounting for Villages

Fund Accounting for Townships

This webinar will answer the following questions:
- What is Fund Accounting?
- How does Fund Accounting work?
- What kinds of funds are there?
- How do you create a new fund?

Download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Township Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

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Register Now

Slides & Notes - Fund Accounting for Townships

Chart of Accounts for Townships

Participants will be able to explain account codes and how they are created after viewing this webinar.

Officers must watch "Fund Accounting for Townships" before completing this webinar.

Download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Township Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

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0

Register Now

Slides & Notes - Chart of Accounts for Townships

Basic Accounting for Townships

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.

Download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Township Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

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2

Register Now

Slides & Notes - Basic Accounting for Townships

Long Term Planning/Cash Basis Forecasting

This webinar provides a basic overview of cash basis forecasting for elected officials in an effort to help them better plan for their entity's financial future.

Download and/or print the course handouts prior to viewing the webinar.

Mayors, Council Members, Trustees

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1.5

Register Now

Slides & Notes - Long Term Planning & Cash Basis Forecasting

How Do I Record...

This session will provide overall guidance on how to record the infrequent transactions that a Township or Village may have.

Download and/or print the course handouts prior to viewing the webinar.

Mayors, Council Members, Trustees

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1

Register Now

Handout - How Do I Record


Slides & Notes - How Do I Record

Ohio Budgetary Law

The budgetary process affects all functions in a local government. This session will provide an overview of the process from the start to finish, including amending the budget during the year, limitations imposed and the role of the county budget commission.

Download and/or print the course handouts prior to viewing the webinar.

Mayors, Council Members, Trustees

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2

Register Now

Handout - Ohio Budgetary Law


Slides & Notes - Ohio Budgetary Law

What Revenues for What Expenses?

This session is designed to explain to newer fiscal officers some of the more common funds they utilize in their job, the type 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 very brief discussion of how to allocate some administrative and audit costs based on AOS Bulletins.

Download and/or print the course handouts prior to viewing the webinar.

Mayors, Council Members, Trustees

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Register Now

Slides & Notes - What Revenues for What Expenses


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Fall Fiscal Officer Training
The virtual courses are now available for the 2020 Fall Fiscal Officer Training.
The training is open to fiscal officers and clerks from villages, townships, libraries, and other special districts.

You must self-report your hours at https://training.ohioauditor.gov after viewing each webinar in order to receive credit.
Course Title Course Description FIA Hours CPIM Hours Registration Course Handouts
Budget Forecasting, Now

This session will assist local governments in communicating the vision and goals of their organization through numbers.  A forecast is a tool to provide financial representation of your government’s programs. It is a living document that will change as circumstances continually change, and helps in making future plans for both operating and capital needs.

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1

Register Now

Slides & Notes - Budget Forecasting, Now

Fraud Red Flags, Schemes & Proactive Prevention

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 proactive prevention methods one can take to prevent financial fraud.

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1

Register Now

Slides & Notes - Fraud Red Flags

Grants & Funds Related to COVID-19

Instruction on recording COVID-19 related grant funds and the impact on audits.

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1.25

Register Now

Slides & Notes - Grants and Funds Related to COVID19

Internal Control Considerations for Operating Virtually and AOS COVID-19 Webpage & FAQs

It is very likely the way your entity processed transactions during different phases of the pandemic was different from the processes in place prior to the pandemic.  Your internal controls should therefore be reassessed to determine if still appropriate.  In addition, we will discuss some helpful information the AOS has made available on our webpage to help you through this unique time.

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Register Now

Slides & Notes - Internal Conrols for Operating Virtually

OPERS Update

Overview of earnable salary, membership, re-employment requirements and forms and conversion plans.

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0.75

Register Now

N/A

Reconciliation & Proof of Cash

Identify and compile differences between book and bank activity, by month, in order to populate final adjustments needed to reconcile the books to the bank. You must download and/or print the course handout prior to viewing this session.

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0.25

Register Now

Handout #1 - Proof of Cash


Slides & Notes - Reconciliation and Proof of Cash

STAR Ohio & STAR Plus Update from the Treasurer of State's Office

This is a live recording of the STAR Ohio Update Webinar recorded on April 7, 2020.  It has information about changes to STAR OHIO and an economic update.

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Register Now

N/A

StaRS: Stars Rating System - Reach for a Star by Meeting Sunshine Law Requirements and Best Practices

This session walks participants through our StaRS initiative to monitor and promote transparency in government. The initiative’s goal is to both educate and test compliance with Ohio’s Public Records Act and Open Meetings Act.

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1

Register Now

Slides & Notes - StaRS

Regulatory Statements 2020

This webinar reviews the 2020 updates to the regulatory shells and notes.

You must download/print the required handout prior to viewing this webinar.

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1.5

Register Now

Handout #1 - Regulatory Statements


Slides & Notes - Regulatory Statements


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AOS Online Training for IPAs and AOS Auditors
The online training library is provided to Ohio's local officials at no cost. Check back often as more trainings will be added in the future.

* AOS certifies this training is eligible for GAGAS Yellow Book CPE. However, it is up to individual accountants and auditors to evaluate whether the subject matter and length of this training is eligible for CPE from other standard setting bodies such as the AICPA, etc.
Course Title Total Yellow Book CPE * Webinar Link Course Handouts
How to Identify Your Populations

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Webinar Link

Slides & Notes

Coronavirus Relief Fund: How to Choose a FACCR

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Webinar Link

Slides & Notes

Higher Risk Designations and COVID Funding

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Webinar Link

Slides & Notes

Community School Overpayments Webinar (for IPAs and AOS Staff only)

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Webinar Link

Slides & Notes - School Overpayments Webinar

School Single Audit Considerations

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Webinar Link

Slides & Notes - School Single Audit Considerations Slides


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AOS Online Training for Local Officials
The online training library is provided to Ohio's local officials at no cost. Check back often as more trainings will be added in the future.
Course Title Course Description FIA Hours CPIM Hours Registration Course Handouts
Bank Reconciliations and Proof of Cash

Client webinar to provide information on the bank reconciliation process on when/how to prepare a proof of cash.



* To receive CPIM credit, the attendee will need to contact the Treasurer of State - CPIM office. Contact their office at
cpim@tos.ohio.gov
and provide your certificate of completion as proof of your hours.

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*Contact the Treasurer of State - CPIM office

Register Now

Slides & Notes - Bank Reconciliations and Proof of Cash

Certificate of Transition

This webinar discusses the who, what, when, where, why & how of the new Certificate of Transition required by ORC 117.171.

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Slides & Notes - Certificate of Transition

Federal Uniform Guidance Procurement Requirements

Deep dive into the Uniform Guidance requirements for procurement.

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Slides & Notes - Federal Uniform Guidance Procurement Requirements

Community School Overpayments Webinar

Community Schools often have contracts that call for compensation to be based on a percentage of revenue received by the school. This webinar explains how factors often change community school foundation revenue after year end, and therefore a true-up is required. This true-up is not just referring to ‘claw backs’, it is referring to any changes that affect funding or payments, and could apply to every community school. Failure to properly ‘true-up’ could result in findings for recovery.

TBD

TBD

Register Now

Slides & Notes - School Overpayments Webinar


Q & A - School Overpayments Webinar

Notes to the Financial Statements for Small,
Non-GAAP Entities

To assist fiscal officers/clerks of townships, villages, special districts and other small non-GAAP entities to prepare 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 (Hinkle 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. 

TBD

TBD

Register Now

Slides & Notes - Township Village Notess

Fiduciary Training Webinar

Information regarding the Auditor of State's fiduciary training programs will be forthcoming. For further detail, visit section 117.441 of the Ohio Revised Code.

Coming Soon!

Coronavirus Funding Tracker

A webinar to go over the functionality of the Coronavirus Funding Tracker spreadsheet that is posted to the AOS website.

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Slides & Notes - Coronavirus Tracker

Internal Controls

This webinar goes over why internal controls are important and why they are needed.

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Register Now

Slides & Notes - Internal Control Client

Common Audit Comments

Discusses where audit comments are reported and go over the most frequent ones.

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Register Now

Slides & Notes - Common Audit Comments

Understanding Your Financial Audit Results

Describes audit report components and what they mean to a user.

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Register Now

Slides & Notes - Understanding Your Financial Audit Results

Resources Available on the Auditor of State Website

A short overview of resources available on the Auditor of State Website

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Slides & Notes - Resources Available on the AOS Website

What is a Single Audit?

This webinar contains the basics regarding single audit including when a single audit is required, what auditees are responsible for, and what auditors will be testing.

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1

Register Now

Slides & Notes - What is a Single Audit?

COVID-19 and the Impact on Single Audits

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.

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1

Register Now

Slides & Notes - COVID 19 and Impact on Single Audits

AOS Training Library - Micro Webinar Collection

In order to receive credit for this course, you must watch all sessions provided in the confirmation email.

These sessions include:
- 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

Links for each of these session recordings will be in your confirmation email. Use the phrase "micro webinar collection" when entering your hours into the Fiscal Integrity Act Portal.

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Slides & Notes - Micro Webinar Collection

Fiscal Integrity Act Training Portal Demo

This webinar will demonstrate how to use the Fiscal Integrity Act portal.

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Register Now


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