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Summarized Annual Financial Reports

The links below include UNAUDITED data/financial statements from the statutorily required annual financial filings. In accordance with Ohio Revised Code 117.38, the Auditor of State’s office provides the data to the governor, the legislature, and the public in an electronic format. The data is presented by entity type, filing year, and basis of accounting.

* All bases of accounting presented in one spreadsheet (in the table that loads below).

For periods ended 2015 and earlier, information is available for limited entity types which include cities, counties, schools (including educational service centers (ESC) and joint vocational school districts(JVSD)), villages, townships and libraries. The data was extracted from the filed financial statements/Hinkle Annual Financial Data Reporting System (Hinkle System) after all due dates/extensions for the period had expired. This data is available using the “Data by Entity Type and Basis of Accounting” below. These reports/spreadsheets are not updated for any filings or re-filings occurring after the reports/spreadsheets were created.

For periods ended 2016 and later, information is available for all entities with a statutory filing requirement. Cities, counties, school districts (including ESC and JVSD), community schools, libraries, townships, and villages are required to input specific data into the Hinkle System in addition to uploading a copy of the unaudited annual financial statements. The data is available in spreadsheets using “Data by Entity Type and Basis of Accounting” below. This data will be updated as entities file or re-file prior to audit. All other entities types are only required to upload a copy of the unaudited annual financial report. The unaudited annual financial report uploaded by each entity is also available for every entity that has completed a filing.

Locating a copy of the unaudited annual financial report

To locate a specific entity’s filing:

  1. Under “Unaudited Annual Report Filing Status,” click “Choose a Filing Year” and select the desired year.
  2. A spreadsheet will download with tabs for each entity type and one for “All Other Entity Types”.
  3. Entities are listed alphabetically by type, and the spreadsheet includes:
    • Filing type (basis of accounting)
    • Filing status (not started, in progress, or submitted)
    • Filing due date
    • Approved extension filing date (if applicable)
    • Date filed
    • Link to the PDF of the unaudited financial statement filing
  4. Note: Councils of governments (COGs) are listed under “All Other Entity Types” and identified in the "COG" column.

Unaudited Annual Report Filing Status

Locating the inputted financial data comparable by entity type and basis of accounting

To access the inputted data:

  1. Under “Data by Entity Type and Basis of Accounting,” click “Choose an Entity Type” and select the desired type.
    • A list of available years by basis of accounting will appear.
  2. Note: Data is available only for entities required to input data, and data prior to 2016 is limited.

Data by Entity Type and Basis of Accounting