Local Government Services (LGS)

The Auditor of State's Office offers comprehensive assistance to government entities throughout Ohio. LGS serves as a consulting and fiscal advisory group to all government agencies, school systems, and political subdivisions.

we can help!

Services We Offer

We provide assistance in preparing Annual Financial Reports.

Our assistance is wide-ranging: On one end of the spectrum, we provide a complete set of detailed workpapers along with the report. On the other end, we will supervise and train you and your staff.

We assist in preparing GAAP reports — Annual Comprehensive Financial Reports or Basic Financial Statements, and cash basis reports — cash or modified cash prepared on an Other Comprehensive Basis of Accounting (OCBOA).

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Experiencing financial issues or just need a refresher course in proper financial planning for your government?

We can assist in preparing and/or provide training to help you and your staff prepare long-term planning documents, which include, but are not limited to, a five-year forecast and a capital maintenance plan.

We can demonstrate how to integrate your long-term planning process into your yearly budgetary cycle.

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If your records are a mess ... contact LGS!

Whether you are a new or an experienced fiscal officer/legislator who has inherited financial and budgetary records that need reconstructed or reconciled, we can help.

When fund balances have not been reconciled to depositories on a monthly basis; or accounting journals and ledgers are incomplete or inaccurate; or there are no financial records, LGS’s experienced staff can perform not only reconciliations, proofs of cash, and reconstructions, we can also train your team on proper procedures.

We provide training to fiscal officers/administrators/legislators on proper accounting, budgeting, and reporting for local governments.

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In 2021, LGS launched a program offering up to 4 free hours of service to assist fiscal officers having difficulty managing the fiscal issues of their entity.

In the first year, five entities took advantage of this opportunity; by mid-2024, that number had risen to 16.

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Want to update your internal operations? Want to provide uniform guidance to employees in performing their duties?

We can provide guidance in the development of policies and procedures along with establishing strong internal controls.

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LGS staff will provide assistance to municipalities/townships with the procedures for dissolving or merging under the guidelines of Ohio Revised Code (ORC) chapters 523, 703, and 709. We also will facilitate the timely transfer of property and services.

Toolkit
Laws to know
  • Ohio Revised Code (ORC) §§ 523.01 – 523.07 Township Mergers (with other townships): The territory of one or more townships may be merged with that of a contiguous township to create a new township, in the manner provided in Chapter 523. The new township will have all of — and only — the rights, powers, and responsibilities afforded by law to townships.
  • ORC §§ 709.43 – 709.48 Municipal and Township Mergers (with other municipalities or townships): "Merger" means the annexation, one to another, of existing municipal corporations, or of the unincorporated area of a township to one or more municipal corporations; or the merger of one or more municipal corporations with the unincorporated area of a township.
Other laws that may affect mergers

Web GAAP is internet-based software patterned after LGS’s spreadsheet approach to GAAP conversions.

  • It is designed to assist local governments in the conversion of year-end cash basis information into a financial report that conforms to GAAP.
  • The software was developed to accommodate schools, counties, and cities.

LGS provides accounting support to UAN clients to ensure proper accounting transactions within the system.

LGS has over 30 years of experiences working with all types of local governments under fiscal emergency, fiscal watch, or fiscal caution.
  • We can assist or train you and your staff in the preparation of a financial recovery plan, which will include long-term planning documents such as a five-year forecast and a capital maintenance plan.
  • We will review your accounting, budgetary, and reporting processes, and, if necessary, make constructive comments.

LGS provides educational opportunities to keep local government officials up to date on Ohio laws and fiscal regulations. Examples of trainings offered are the annual Local Government Officials Conference (LGOC) and the mandatory Village Fiscal Officers trainings conducted as regional sessions throughout Ohio.

For a comprehensive list of on-demand and upcoming trainings, check out our Training Opportunities

Contact us to arrange a training program tailored specifically to your entity.

Our Staff

Our staff is recognized nationally and statewide for our leadership in preparing annual financial reports, particularly those on a GAAP basis. Since the mid-1980s, we have assisted local governments with their financial, accounting, and budgetary concerns. The sole mission of LGS is to provide experienced, professional services to local governments. Our team includes supervisors with hundreds of years of combined experience helping local governments.