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 MoreHinkle 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 SystemeServices
Ohio's fiscal officers are required to have an eServices account, where you can download billing statements, make payments, update contact information, and much more.
Learn MoreRequired Filings & AOS Notifications
Various filings with the Ohio Auditor of State’s office (AOS) 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.
Read MoreFor local-government assistance, contact LGS.
Local Government Services | Contact LGS Form | 800-345-2519
The AOS is divided into seven local audit regions and 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 (2022) Guides to achieving and maintaining compliance with Ohio law and Auditor of State requirements
- Uniform Accounting Network (UAN) — Transition Training New Fiscal Officers working with an entity using UAN, start your transition training today!
- Technical Bulletins These are issued several times a year and provide information, updates, and guidance to government entities.
- Township Trustee-Fiscal Officer Compensation Salary charts effective Jan. 1, 2022
- 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 Fiscal Officers
Many outgoing officers are statutorily required to complete a Certificate of Transition to facilitate the transition of power to the incoming fiscal officer. This certifies that the incoming fiscal officer has received the assets and information necessary to perform their duties.
If you are a new fiscal officer, you are strongly encouraged to prepare a new Certificate of Transition as soon as possible and update it consistently for as long as you hold the position. For more information go to the Outgoing Fiscal Officers page.
Read Auditor Faber's comments on the importance of Certificates of Transition: Passing the Torch (pdf).