Training & Conference Registration

Fall Fiscal Officer Training 2020
The virtual courses are now available for the 2020 Fall Fiscal Officer Training. The training is open to fiscal officers and clerks from villages, townships, libraries, and other special districts. You must self-report your hours at www.training.ohioauditor.gov after viewing each webinar in order to receive credit.

Course Title

Course Description

FIA Hours

CPIM Hours

Registration

Course Handouts

Budget Forecasting, Now

This session will assist local governments in communicating the vision and goals of their organization through numbers.  A forecast is a tool to provide financial representation of your government’s programs.  It is a living document that will change as circumstances continually change, and helps in making future plans for both operating and capital needs.

1

TBD

Register Here

Slides & Notes - Budget Forecasting, Now

Fraud Red Flags, Schemes & Proactive Prevention

The presentation will briefly explain the make up of the Special Investigations Unit within the Auditor of State's Office. We will also cover fraud red flags, various schemes as it relates to financial fraud, and proactive prevention methods one can take to prevent financial fraud.

0.75

TBD

Register Here

Slides & Notes - Fraud Red Flags

Grants & Funds Related to COVID-19

Instruction on recording COVID-19 related grant funds and the impact on audits.

1.25

TBD

Register Here

Slides & Notes - Grants and Funds Related to COVID19

Internal Control Considerations for Operating Virtually and AOS COVID-19 Webpage & FAQs

It is very likely the way your entity processed transactions during different phases of the pandemic was different from the processes in place prior to the pandemic.  Your internal controls should therefore be reassessed to determine if still appropriate.  In addition, we will discuss some helpful information the AOS has made available on our webpage to help you through this unique time.

1

TBD

Register Here

Slides & Notes - Internal Conrols for Operating Virtually

OPERS Update

Overview of earnable salary, membership, re-employment requirements and forms and conversion plans.

0.75

TBD

Register Here

N/A

Reconciliation & Proof of Cash

Identify and compile differences between book and bank activity, by month, in order to populate final adjustments needed to reconcile the books to the bank. You must download and/or print the course handout prior to viewing this session.

0.25

TBD

Register Here

Handout #1 - Proof of Cash


Slides & Notes - Reconciliation and Proof of Cash

STAR Ohio & STAR Plus Update from the Treasurer of State's Office

This is a live recording of the STAR Ohio Update Webinar recorded on April 7, 2020.  It has information about changes to STAR OHIO and an economic update.

0.5

TBD

Register Here

N/A

StaRS: Stars Rating System - Reach for a Star by Meeting Sunshine Law Requirements and Best Practices

This session walks participants through our StaRS initiative to monitor and promote transparency in government. The initiative’s goal is to both educate and test compliance with Ohio’s Public Records Act and Open Meetings Act.

1

TBD

Register Here

Slides & Notes - StaRS

Local Government Officials Conference
LGOC 2020 ONLINE! So that local government officials can meet their training requirements this year, we are offering FREE online webinars to fiscal officers statewide. The webinars cover the same information you would have learned at the conference this year. While LGOC is geared toward newly elected fiscal officers, the webinars are available to all government officials who wish to view them. The courses are listed below.

The following webinars qualify for Fiscal Integrity Act hours. You must self-report your hours at www.training.ohioauditor.gov after viewing the webinar in order to receive credit.

Course Title & Description

Who Should Take This Class?

FIA Hours

CPIM Hours

Registration

Course Handouts

Fund Accounting for Villages

This course covers fund accounting for villages, what funds are, the different types of funds and how they are used, fund restrictions, and how to create funds.

Please download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Village Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

0.5

0.5

Register Here

Handout - Fund Accounting for Villages

Slides & Notes - Fund Accounting for Villages

Chart of Accounts for Villages

This webinar discusses the chart of accounts for villages, the purpose and use of the chart of accounts, account code structure, revenue and expenditure codes, and defining revenues and expenditures.

Officers must watch "Fund Accounting for Villages" before completing this webinar.

Please download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Village Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

0.25

0

Register Here

Handout - Chart of Accounts for Villages

Slides & Notes - Chart of Accounts for Villages

Basic Accounting for Villages

This webinar will discuss the budgetary process including dates, forms, process, and requirements, recording receipts and expenditures, purchase orders-types and use, transfers, advances, interest allocation, investment policy and requirements, continuing education requirements, and annual financial report requirements.

Officers must watch "Fund Accounting for Villages" and "Chart of Accounts for Villages" before completing this webinar.

Please download and/or print the course handouts prior to viewing the webinar.

Newly-elected, hired, or appointed Village Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

1

1

Register Here

Handout - Basic Accounting for Villages

Slides & Notes - Basic Accounting for Villages

Fund Accounting for Townships

This webinar will answer the following questions:
- What is Fund Accounting?
- How does Fund Accounting work?
- What kinds of funds are there?
- How do you create a new fund?

Please download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Township Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

0.5

0.5

Register Here

Slides & Notes - Fund Accounting for Townships

Chart of Accounts for Townships

Participants will be able to explain account codes and how they are created after viewing this webinar.

Officers must watch "Fund Accounting for Townships" before completing this webinar.

Please download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Township Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

0.5

0

Register Here

Slides & Notes - Chart of Accounts for Townships

Basic Accounting for Townships

This webinar gives an overview of the different transactions, processes, forms, and requirements relating to your job as a Fiscal Officer.

Officers must watch "Fund Accounting for Townships" and "Chart of Accounts for Townships" before completing this webinar.

Please download and/or print the course handouts prior to viewing the webinar.

Newly elected, hired, or appointed Township Fiscal Officers.

Experienced officers can view this webinar as a refresher, if necessary.

2

2

Register Here

Slides & Notes - Basic Accounting for Townships

Long Term Planning/Cash Basis Forecasting

This webinar provides a basic overview of cash basis forecasting for elected officials in an effort to help them better plan for their entity's financial future.

Please download and/or print the course handouts prior to viewing the webinar.

Mayors, Council Members, Trustees

1.5

1.5

Register Here

Slides & Notes - Long Term Planning & Cash Basis Forecasting

How Do I Record...

This session will provide overall guidance on how to record the infrequent transactions that a Township or Village may have.

Please download and/or print the course handouts prior to viewing the webinar.

Mayors, Council Members, Trustees

1

1

Register Here

Handout - How Do I Record

Slides & Notes - How Do I Record

Ohio Budgetary Law

The budgetary process affects all functions in a local government. This session will provide an overview of the process from the start to finish, including amending the budget during the year, limitations imposed and the role of the county budget commission.

Please download and/or print the course handouts prior to viewing the webinar.

Mayors, Council Members, Trustees

2

2

Register Here

Handout - Ohio Budgetary Law

Slides & Notes - Ohio Budgetary Law

What Revenues for What Expenses?

This session is designed to explain to newer fiscal officers some of the more common funds they utilize in their job, the type of revenues received by those funds, and what expenditures are deemed appropriate. The course will also briefly cover transfers and advances between funds along with a very brief discussion of how to allocate some administrative and audit costs based on AOS Bulletins.

Please download and/or print the course handouts prior to viewing the webinar.

Mayors, Council Members, Trustees

0.5

0.5

Register Here

Slides & Notes - What Revenues for What Expenses

AOS Online Training for IPAs and AOS Auditors
The online training library is provided to Ohio's local officials at no cost. Please check back often as more trainings will be added in the future.

*AOS certifies this training is eligible for GAGAS Yellow Book CPE. However, it is up to individual accountants and auditors to evaluate whether the subject matter and length of this training is eligible for CPE from other standard setting bodies such as the AICPA, etc.

Course Title

Total Yellow Book CPE*

Webinar Link

Course Handouts

School Single Audit Considerations

1.3

Webinar Here

Slides & Notes - School Single Audit Considerations Slides

AOS Online Training for Local Officials
The online training library is provided to Ohio's local officials at no cost. Please check back often as more trainings will be added in the future.

Course Title

Course Description

FIA Hours

CPIM Hours

Registration

Course Handouts

Coronavirus Funding Tracker

A webinar to go over the functionality of the Coronavirus Funding Tracker spreadsheet that is posted to the AOS website.

0.5

0

Register Here

Slides & Notes - Coronavirus Tracker

Internal Controls

This webinar goes over why internal controls are important and why they are needed.

0.25

0

Register Here

Slides & Notes - Internal Control Client

Common Audit Comments

Discusses where audit comments are reported and go over the most frequent ones.

0.25

0

Register Here

Slides & Notes - Common Audit Comments

Understanding Your Financial Audit Results

Describes audit report components and what they mean to a user.

0.25

0

Register Here

Slides & Notes - Understanding Your Financial Audit Results

Resources Available on the Auditor of State Website

A short overview of resources available on the Auditor of State Website

0.25

0

Register Here

Slides & Notes - Resources Available on the AOS Website

What is a Single Audit?

This webinar contains the basics regarding single audit including when a single audit is required, what auditees are responsible for, and what auditors will be testing.

1

1

Register Here

Slides & Notes - What is a Single Audit?

COVID-19 and the Impact on Single Audits

This webinar discusses the impact that the COVID-19 pandemic has on single audits. Areas covered include new funding and programs that has resulted from the Federal Acts that have passed, guidance relating to these programs, and the challenges that exist for entities and auditors related to this funding.

1

1

Register Here

Slides & Notes - COVID 19 and Impact on Single Audits

AOS Training Library - Micro Webinar Collection

In order to receive credit for this course, you must watch all sessions provided in the confirmation email. These sessions include:

- Basic Policies for Small Governments
- Ohio Compliance Supplement Update
- Segregation of Duties
- Preparing for an Audit
- Budgetary Process
- Pension & OPEB Census Data Examinations

Links for each of these session recordings will be in your confirmation email. Please use the keyword "micro webinar collection" when entering the hours into the Fiscal Integrity Act Portal.

1

1

Register Here

Slides & Notes - Micro Webinar Collection

Fiscal Integrity Act Training Requirements Webinar

Coming soon!

TBD

TBD

Registration coming soon!



Due to the recent health concerns caused by COVID-19 in the State of Ohio, the Certified Public Records trainings have been canceled until further notice. We will provide updated information should there be any further changes.