Regional Councils of Governments (COG)

Regional councils of governments are public entities created under Ohio Revised Code (ORC) Chapter 167.

• ORC § 167.01 describes regional councils of governments as “governing bodies of any two or more counties, municipal corporations, townships, special districts, school districts, or other political subdivisions" who enter into an agreement with each other, or with the governing bodies of any counties, municipal corporations, townships, special districts, school districts, or political subdivisions of any other state (as permitted by that state's laws), to establish a regional council consisting of those political subdivisions.
• ORC § 167.04(D) provides the following requirements: “the officers of the council shall notify the auditor of state of the regional council's formation," as well as provide a copy of the council's by-laws and any other information regarding the regional council that the auditor of state considers necessary. The council will take no official action before notifying the auditor of state of its formation. Any official action the council takes before making that notification, including entering into any contract, is void.
• ORC § 167.07(A)(2) states, “a regional council of governments is considered a public agency for purposes of Chapter 102.”

Additional Information:

• Ohio Auditor of State Bulletin 2012-006 — “Regional Council of Governments Reporting Requirements under HB 487”
• Ohio Auditor of State Bulletin 2015-007 — “Required Annual Financial Report Filing by Public Offices and Other Entities Required to File”