Required Filings/Notifications to the Ohio Auditor of State’s Office

Various filing requirements with the Ohio Auditor of State’s Office (AOS) are required by statute. The information below provides an overview of each requirement with information relating to how to meet the filing requirements.

Notification of Creation or Dissolution of Public Offices or Change in Fiscal Officer

Creation/Dissolution of a Public Office:

Ohio Revised Code §117.10(E) – (other than a Regional Council of Governments, which should follow the instructions below)

“Within thirty days after the creation or dissolution or the winding up of the affairs of any public office, that public office shall notify the auditor of state in writing that this action has occurred.”

The AOS is divided into seven (7) local regions and the State Region. To determine the region for your entity, please click here.

Please send an email to the AOS by clicking on the corresponding region below and include the following information:

Subject line: Creation of a Public Office or Dissolution of a Public Office

Include the following information in the email: 1) Public office’s name; 2) Public office’s county; 3) Fiscal officer’s name; 4) Fiscal officer’s email and phone number; 5) Date of public office’s creation or dissolution, as applicable, and 6) the bylaws, resolutions, etc. governing the creation or dissolution of the public office.

Formation of a Regional Council of Governments (COG):

Ohio Revised Code §167.04(D)(1)

“Within ten business days after forming a regional council of governments, the officers of the council shall notify the auditor of state of the regional council's formation and shall provide on a form prescribed by the auditor of state the information regarding the regional council that the auditor of state considers necessary.”

To register a regional council of governments, please click here.



Notification of Change in Fiscal Officer:

It is very important for the Auditor of State’s Office to be made aware when a public office or other entity for which the AOS provides services has a change in fiscal officer.

The AOS should be notified of a change in fiscal officer by one of the following two methods:

1. eServices Website – access the eServices webpage or customer log-in screen. To access your entity’s account, you will need your Customer Number, which will be included on any invoice received from the AOS, and your entity’s Customer Email Address, which is the email currently on file with the AOS for the former fiscal officer.
Once you have accessed your entity’s account, click the “Request a Billing Address Change” link and update the new fiscal officer’s information, including email address, in the column on the right of the screen. Then click the “Send Request” button to submit the requested change to the AOS.
OR
2. Email the AOS Regional Office - The AOS is divided into seven (7) local regions and the State Region. To determine the region for your entity, please click here.
Please send an email to the AOS by clicking on the corresponding region below and include the following information:
Subject line: Change in Fiscal Officer
Include the following information in the email: 1)Public office’s name; 2) Public office’s county; 3) New fiscal officer’s name; 4) New fiscal officer’s email and phone number; and 5) if applicable, any change in fax number or entity address.

Financial Reporting Requirements:

Annual Financial Reporting

Ohio Administrative Code (OAC) 117-2-03(B) and 126:3-1-01, Ohio Revised Code (ORC) §117.38, §1724.05, and §1726.11

Please click here for specific requirements related to entities mandated to file final, unaudited financial statements and related information with the AOS via the Hinkle System. Information regarding requesting an extension to the filing due date is also provided on the webpage. For additional guidance, please refer to Auditor of State Bulletin 2015-007.

Approval to Report Using a Different Fiscal Year End - Ohio Revised Code §9.34

(A) “The fiscal year of the state, every school district, and, beginning July 1, 2013, the city of Cincinnati, shall begin on the first day of July of each calendar year and end at the close of the thirtieth day of June of the succeeding calendar year. The fiscal year of every school library district, and all political subdivisions or taxing units except school districts and the city of Cincinnati, and every officer, department, commission, board, or institution thereof, shall begin at the opening of the first day of January of each calendar year and end at the close of the succeeding thirty-first day of December ...

(B) Nothing in this section prohibits a subdivision, other than a school district or county school financing district, from using a different fiscal year or other fiscal period for one or more of its funds ... Use of a different fiscal year or period shall be consistent with generally accepted accounting principles, and shall be approved by the fiscal officer of the subdivision and by the auditor of state. If a subdivision uses a different fiscal year or period under this section, the auditor of state may require the subdivision to continue to maintain financial reports or statements on the basis of the fiscal year prescribed by division (A) of this section.”


To request the AOS’ approval of a change in a political subdivision’s reporting fiscal year end as provided in ORC §9.34(B), please provide a letter to the Auditor of State’s Chief Deputy Auditor, in PDF format, on the political subdivision’s letterhead, and signed by the entity’s fiscal officer and chair of the legislative body, providing the requested fiscal year end change and the justification for requesting the change.
Please attach the letter to an email and send the email to the AOS by clicking on the corresponding region below and include the following information:

Subject line: Request for AOS Approval of Change in Reporting Fiscal Year End
Include the following information in the email:

1)Political Subdivision’s name; 2) Political Subdivision’s county; 3) Fiscal officer’s name; and 4) Fiscal officer’s email and phone number.

Investments:

Investment Policies

Investing Interim Moneys of Public Subdivisions – ORC 135.14(O)

(O)(1) Except as otherwise provided in divisions (O)(2) and (3) of this section, no treasurer or governing board shall make an investment or deposit under this section, unless there is on file with the auditor of state a written investment policy approved by the treasurer or governing board.

(2) If a written investment policy described in division (O)(1) of this section is not filed on behalf of the subdivision with the auditor of state, the treasurer or governing board of that subdivision shall invest the subdivision's interim moneys only in interim deposits pursuant to division (B)(3) of this section or interim deposits pursuant to section 135.145 of the Revised Code and approved by the treasurer of state, no-load money market mutual funds pursuant to division (B)(5) of this section, or the Ohio subdivision's fund pursuant to division (B)(6) of this section.

(3) Divisions (O)(1) and (2) of this section do not apply to a treasurer or governing board of a subdivision whose average annual portfolio of investments held pursuant to this section is one hundred thousand dollars or less, provided that the treasurer or governing board certifies, on a form prescribed by the auditor of state, that the treasurer or governing board will comply and is in compliance with the provisions of sections 135.01 to 135.21 of the Revised Code.

County Inactive MoniesORC 135.35(K)

Ohio Revised Code §135.35(K)(1) – “Except as otherwise provided in division (K)(2) of this section, no investing authority shall make an investment or deposit under this section, unless there is on file with the auditor of state a written investment policy approved by the investing authority.”

To submit your entity’s new or updated investment policy (ORC 135.14(O)(1) or ORC 135.35(K)(1)) to the AOS, please click here to send an email. (Note: if your entity has already submitted its investment policy to the AOS, there is no requirement to resubmit unless the policy has been modified.)

Subject line: Submission of New or Updated Investment Policy – ORC 135.14(O)(1) or 135.35(K)(1)

Include the following information in the email: 1) Public office’s name; 2) Public office’s county; 3) Fiscal officer’s name; 4) Fiscal officer’s email and phone number; and 5) attach a PDF document of the new or updated investment policy.

To submit your entity’s certificate of exemption from investment policy filing (ORC 135.14(O)(3)) which indicates the average annual portfolio is one hundred thousand (($100,000) or less and your entity’s agreement to fully comply with the provisions of ORC Sections 135.01 to 135.21.

Subject line: Submission of Certificate of Exemption from Investment Policy Filing – ORC 135.14(O)(3)

Include the following information in the email: 1) Public office’s name; 2) Public office’s county; 3) Fiscal officer’s name; 4) Fiscal officer’s email and phone number; and 5) attach a PDF document of certificate of exemption from investment policy filing.


Board of Education Investment of Interim Monies

Ohio Revised Code §135.142(C) - The treasurer of the board of education shall prepare annually and submit to the board of education, the superintendent of public instruction, and the auditor of state, on or before the thirty-first day of August, a report listing each investment made pursuant to division (A) of this section during the preceding fiscal year, income earned from such investments, fees and commissions paid pursuant to division (D) of this section, and any other information required by the board, the superintendent, and the auditor of state.

To submit your district’s interim monies investment report to the AOS, please click here to send an email.

Subject line: Submission of Interim Monies Investment Report for the Period Ended June 30, [year] – ORC 135.142(C)

Include the following information in the email: 1) Public office’s name; 2) Public office’s county; 3) Fiscal officer’s name; 4) Fiscal officer’s email and phone number; and 5) attach a PDF document of the annual report listing each investment made pursuant to ORC 135.142(A) during the year, income earned from such investments, fees and commissions paid pursuant to ORC 135.142(D).


Continuing Education Requirements:

Annual continuing education programs for treasurers – Notice of Exemption

Section E of ORC §135.22 provides:

(E) Division (B) of this section does not apply to any treasurer who annually provides a notice of exemption to the auditor of state. The notice shall be certified by the treasurer of state and shall provide that the treasurer is not subject to the continuing education requirements set forth in division (B) of this section, because the treasurer invests or deposits public moneys in the following investments only:

(1) Interim deposits pursuant to division (B)(3) of section 135.14 or section 135.145 of the Revised Code;

(2) No-load money market mutual funds pursuant to division (B)(5) of section 135.14 of the Revised Code;

(3) The Ohio subdivision's fund pursuant to division (B)(6) of section 135.14 of the Revised

Although the ORC section indicates a treasurer is to provide notice of exemption to the AOS, completion of the Treasurer of State’s (TOS) CPIM Exemption form located on the TOS’ website satisfies this requirement. A separate notification to the AOS is not required.


Approval to Establish Special Funds

Ohio Revised Code §5705.12

In addition to the funds provided for by sections 5705.09, 5705.121, 5705.13, and 5705.131 of the Revised Code, the taxing authority of a subdivision may establish, with the approval of and in the manner prescribed by the auditor of state, such other funds as are desirable, and may provide by ordinance or resolution that money derived from specified sources other than the general property tax shall be paid directly into such funds. The auditor of state shall consult with the tax commissioner before approving such funds.

Please refer to Auditor of State Bulletin 99-006 for further guidance. To access the Auditor of State Request for Fund Approval Form, please click here.

The completed Request for Fund Approval Form and the entity’s legislative authority’s resolution/ordinance authorizing the fund should be emailed to the AOS’ Local Government Services here with the subject line: Request to Establish New Fund – ORC 5705.12.

AOS’ LGS Division will respond, generally within 30 days from the date of submission, approving or disapproving the fund request.


State Assisted Classroom Projects - Maintenance Set Aside Transfers

Ohio Revised Code §3318.051(B)

“On the first day of July each year, or on an alternative date prescribed by the commission, the district treasurer shall certify to the commission and the auditor of state that the amount required for the year has been transferred.”

The certification should be emailed to the Auditor of State here.

Subject line: Certification of Maintenance Set-Aside Transfer – ORC 3318.051(B) – [District Name, District County]

Include the following information in the email: 1) District’s name; 2) District’s county; 3) Fiscal officer’s name; 4) Fiscal officer’s email and phone number; and 5) attach a PDF document of the certification of maintenance set-aside transfer.


State Executive Branch Internal/Independent Audit Reports/Management Studies

Ohio Revised Code §149.10

All boards, commissions, agencies, institutions, and departments in the executive branch of state government shall submit to the auditor of state a copy of each formal internally or independently produced audit report, as well as any management study or report which recommends changes which would affect the auditing system.

Audit reports/management studies should be submitted to the Auditor of State’s State Region via email.

Subject line: Submission of Internal or Independently Produced Audit Report or Management Study – ORC 149.10 for [include state agency]

Include the following information in the email: 1) State agency name; 2) Fiscal officer or other relevant contact person’s name; 3) Fiscal officer or other relevant contact person’s email and phone number; 4) audit period and subject matter of report; and 5) attach a PDF document of the audit report or management study.


Letter of Representation by Retiring Head of State Agency

Ohio Revised Code §117.17

Before the head of a state agency leaves office, he shall prepare, in the form prescribed by the auditor of state, a letter of representation for his successor in office. The letter shall contain an inventory of all properties, supplies, furniture, credits, and moneys, and any other thing belonging to the state, which it is the duty of such official to turn over to his successor in office or pay into the state treasury. One copy of the letter shall be delivered to the official, one copy to his successor in office, one copy to the governor, one copy to the auditor of state, and one copy to the attorney general.

The letter of representation should be submitted to the Auditor of State’s State Region via email.

Subject line: Letter of Representation by Retiring Head of State Agency – ORC 117.17 for [include state agency]

Include the following information in the email: 1) State agency name; 2) Name of the retiring head of state agency; 3) Retiring head of state agency’s email and phone number; 4) Date of retirement; and 5) attach a PDF document of the letter of representation.