Assisting Local Governments

• Ohio Compliance Supplement Manuals (Revised September, 2010)
  
  Financial Statement Shells
• GASB 34 GAAP Financial Statements
• GASB 34 OCBOA Financial Statements
• AOS Regulatory Basis Financial Statements
• Statistical Table Requirements - GASB Statement No. 44
• Financial Statement Opinions/Reports
• Single Audit Practice Aids
• Financial Statements
• Agricultural Societies
• Community Schools
• Forecast Spread Sheets
• Library Program Codes
  • LAD Recommended Programs and Accounts (xls)
  • New Library Program Classifications (pdf)
  • OLC Memo (pdf)
  • Sample Statement of Activities (xls)
• Development of Policies
  and Procedures
• Electronic Force Account
  Project Assessment (xls)
• Electronic Force Account
  Project Assessment (pdf)
• Financial Review Form
  per AOS Bulletin 2006-007 (doc)
• Grant Resources
• Annual Financial Reports
• Summarized Financial Data 
• 
  

Local Government Services
Ohio Auditor of State's Office
88 East Broad Street
Columbus, OH 43215
Phone: 800-345-2519

For more than 25 years, the Ohio Auditor of State’s office has helped local governments deal effectively with financial, accounting and budgetary issues. These services become more urgently needed in times of fiscal distress.

Services
Auditor of State Dave Yost offers local governments a full range of professional consulting, accounting and financial reporting resources at an affordable price. These local government services include:

• Annual reports, GAAP conversion and financial statements
• Fiscal watch and fiscal emergency assistance
• Assistance with financial forecasts
• Reconstruction of financial records
• Reconciliation of books
• Development of policies and procedures
• Evaluation of internal controls
• Web-GAAP
  An internet-based software to convert year-end cash-basis information into a GAAP conforming-financial report

Training
The Auditor of State’s office also provide financial management training to public officials, including:

• Annual Local Government Officials Conference
• Continuing education program for village fiscal officers and clerks/clerk-treasurers
• Commercial paper training
• Customized instruction
  The Auditor of State’s office can tailor a training program to meet your specific needs.

Publications
Local governments can access accounting manuals and policy bulletins prepared by the Auditor of State. The materials assist public officials in performing their financial management responsibilities and keeping up-to-date on legal requirements affecting their duties.