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Annual Financial Reporting

The Auditor of State is the constitutional officer responsible for ensuring that local public offices file their annual financial reports as required by the Ohio Revised Code (ORC) and Ohio Administrative Code (OAC).

Hinkle Annual Financial Data Reporting System

The Hinkle System is an internet-based application that allows certain financial statement, debt, and demographic data to be entered and/or uploaded and transmitted to the AOS to satisfy the filing requirements prescribed by the ORC and the OAC. The Hinkle System increases uniformity in financial reporting, generates the statutory reports for the governor and general assembly required pursuant to ORC §117.38, and provides users of this information improved access and functionality.

All entities required to file annually with the Auditor of State are now required to file via our Hinkle Annual Financial Data Reporting System (Hinkle System) as indicated below:

  • Cities and Counties – periods ended December 31, 2013 and thereafter
  • School Districts (including educational service centers and community schools) – periods ended June 30, 2014 and thereafter
  • Libraries, Townships and Villages – periods ended December 31, 2014 and thereafter
  • All other entities required to file – periods with 2015 year end and thereafter

Reporting in the Hinkle System

Entities must access the Hinkle System via an entity-specific link provided by email to the entity’s fiscal officer/designated contact after the end of the reporting period or via the entity's AOS eServices account.

To log into your eServices account, you will need your entity's customer number and your customer email address on file with the Auditor of State. Once you have logged in, click the "HINKLE SYSTEM" link at the top of the screen.).

Uniform Accounting Network (UAN) Clients

For most UAN clients, the entity’s required filing via the Hinkle System will be completed as part of their year-end UAN reporting.

Note to UAN clients reporting on a GAAP or other accounting basis that cannot be prepared by UAN or that wish to prepare the financial statements and notes to the financial statements themselves: please contact UAN support and regarding how to opt out of UAN filing and file via the Hinkle System before completing your entity's year-end UAN reporting.

Electronic Filing Waiver Request for Small Governments

A waiver from required electronic filing may be requested for limited circumstances. If a non-UAN, small government entity is unable to file electronically, the Electronic Filing Waiver Request for Small Governments form should be completed and submitted for consideration. Waivers may be granted for one financial reporting year only. A new request must be submitted for each annual financial reporting period.

Filing Extensions

The AOS will consider granting an extension when the circumstances listed in AOS Bulletin 2015-007 exist or have occurred. The request for extension should be submitted to the AOS via the Hinkle System no later than the deadline for filing the annual financial report. Please refer to the Hinkle System Extension Request Quick Guide for guidance. Extension requests submitted by other methods will not be accepted.

Note: With the exception of universities and colleges that have a statutory September 30th deadline for extension requests, Hinkle System due-date extensions must be requested on or prior to the current due date. If the due date for your entity's Hinkle System filing has passed, you will no longer be able to request an extension.

For further guidance, please refer to Auditor of State Bulletin 2015-007.

For additional questions, please click here.


Annual Financial Report Filing Requirements and Due Dates

ORC §117.38 requires that local public offices file their annual financial reports with the Auditor of State (AOS).

  • Entities filing on a GAAP basis have 150 days following the end of the fiscal year to submit their financial reports to the AOS in accordance with ORC §117.38.
  • Other entities required to file and GAAP-mandated entities choosing to not file on a GAAP basis, have 60 days following fiscal year-end to complete their submission in accordance with ORC §117.38.

Community improvement corporations, including economic development corporations and county land reutilization corporations, established under ORC §1724.05 and development corporations established under ORC §1726.11 must file their financial reports to the AOS within 120 days of their fiscal year-end.

Universities and Colleges subject to ORC §3345.72 and/or OAC §126:3-1-01(A)(2)(a) must file their financial statement no later than October thirty-first (31st) of each year.

Entities Required to File Utilizing the GAAP Basis of Accounting

Counties, Cities and School Districts, including Educational Service Centers and Community Schools and Government Insurance Pools – required by OAC §117-2-03(B). (Note: As amended in 2015, the new GAAP filing requirement for government insurance pools is effective for annual financial report filings for periods ending December 31, 2016 and after.)

Community Improvement Corporations, including Economic Development Corporations and County Land Reutilization Corporations – required by ORC §1724.05.

Development Corporations – required by ORC §1726.11.

Universities and Colleges – required by OAC §126:3-1-01(A)(2)(a).

Note: An entity failing to comply with the filing requirements under ORC §117.38 may be subjected to the penalties established by the ORC.

Components of Financial Statements

The required components of the financial report will vary by entity type and basis of accounting. Please consider the descriptions below when compiling your annual financial report.

    Governmental Entities (including governmental nonprofit entities) filing GAAP, OCBOA Cash or OCBOA Modified Cash basis:

    • Management’s Discussion & Analysis (required for GAAP; optional for OCBOA Cash & OCBOA Modified Cash)
    • Basic Financial Statements
      • Government-Wide Financial Statements
      • Fund Financial Statements
      • Notes to the Basic Financial Statements
    • Any Other Required Supplementary Information (RSI) (GAAP only)

    Nongovernmental Nonprofit Entities filing GAAP, OCBOA Cash or OCBOA Modified Cash basis:

    • Basic Financial Statements
      • Statement of Financial Position
      • Statement of Activities (also known as Statement of Changes in Net Assets)
      • Statement of Functional Expenses (required for voluntary health and welfare organization; optional for all other nonprofit organizations)
      • Statement of Cash Flows (GAAP only)
      • Notes to the Financial Statements
    • Any Other RSI (GAAP only)

    Regulatory Cash Basis Entities (commonly referred to as “AOS basis”):

    • Basic Financial Statements
      • Statement(s) (or Combined Statement(s)) of Receipts, Disbursements and Changes in Fund Balances – Governmental, Proprietary and Fiduciary, as applicable
      • Notes to the Basic Financial Statements