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Introduction to the Finance Office
April 24, 2019Union County Administration Building– Marysville, Ohio
Tim Pope, CPA -Retired
Welcome!O Ohio Government
Finance Officers Association
O NetworkingO Education/TrainingO Member Request
Executive BranchO GovernorO Lt. GovernorO State Agencies,
Departments, Boards and Commissions
O Attorney GeneralO Secretary of StateO Auditor of StateO Treasurer of State
Auditor of StateO https://ohioauditor.gov/
O Manuals/PublicationsO Ohio Compliance SupplementO County Board of DD ManualO County Treasurer ManualO Ohio Township HandbookO UAN User ManualO Village Officer’s Handbook
O Technical BulletinsO Audit Search
State Government ResourcesO Secretary of State
O http://www.sos.state.oh.us/O Constitution of the State of OhioO Elections CalendarO Election Results DataO Business SearchO Ohio Ballot Questions and Issues Handbook
O Ohio Attorney GeneralO http://www.ohioattorneygeneral.gov/O Sunshine Laws ManualO Formal Opinions
Judicial BranchO Ohio Supreme Court
O http://www.supremecourt.ohio.gov/
O Court of AppealsO Courts of Common
PleasO Court of ClaimsO Municipal & County
CourtsO Mayor’s Courts
Legislative BranchO The Ohio Legislature
O 133rd General AssemblyO www.legislature.ohio.govO 99 Members of the Ohio
House of Representatives O 33 Members of the Ohio
Senate
Ohio Local GovernmentsGeneral Purpose Special Purpose
O Counties O TownshipsO CitiesO Villages*Municipalities with 5000 or more residents is considered a City, otherwise it’s a village.
O Public School Districts
O Public Libraries O Park Districts O Other: Conservancy,
Ambulance, Solid Waste, Fire
Charter Governments
Ohio law provides for limited home rule government inmunicipalities, townships and counties. The Ohio Constitutionauthorizes the adoption of charters by counties and municipalcorporations; many Ohio municipalities, and two of itscounties, operate under charters approved by the voters.
County - Ohio Constitution Section 1 Article XTownship - Ohio Constitution Section 2 Article XMunicipality - Ohio Constitution Section 3 of Article XVIII
Statutory v. CharterSTATUTORYCounties – 86Townships ~ 1278Cities – 60Villages - 613
CHARTERCounties – 2Townships ~30Cities – 188Villages - 75
School DistrictsO Public School Districts – 612O Educational Service Centers – 56O Joint Vocational School Districts – 49O Community (Public Charter) Schools – 370O Science, Technology, Engineering, and
Mathematics (STEM) Schools - 5
Special DistrictsSpecial Districts – 700A special district is an additional type of local government organized for the purpose of providing a particular program or a specific service. Each special district has its own governing body set forth in statute and that governing body varies, depending on what type of special district is formed.
Law Enforcement AgenciesO State Agencies – 7O County Sheriff’s – 88O Local Police Departments – 678O Other Agencies – 58
O College and University Police DepartmentsO Entertainment Park Police DepartmentsO Hospital Police Departments
The Finance OfficeO The duties and responsibilities of the
finance office may vary with the type andsize of the government office
O The individual responsible for the functionsof the finance office may be elected orappointed, and is generally the Chief FiscalOfficer
Who is a Fiscal Officer?O County Auditor County
TreasurerO CFO - Charter
O City AuditorO Finance DirectorO City Treasurer
O Township Fiscal officerO Village Fiscal Officer
O School Treasurer –Fiscal Officer
O Other titles: O Business ManagerO Director of FinanceO Fiscal AgentO Fiscal SpecialistO Administrative Asst
Fiscal Officer Governing Authority
O County - CommissionersO Township - TrusteesO Municipality – CouncilO School District – Board of Education
The governing body may vary depending on the type of government you serve. Financial transactions may require approval of the governing authority.
Fiscal Officer Legal CounselO State – Attorney GeneralO County – County ProsecutorO Township – County ProsecutorO City – Law Director/ (Charter)O Village – Contracted Village Solicitor
The legal counsel may vary depending on the type of office you hold and the legislative authority. When in doubt? Seek a legal opinion prior to taking action.
The Fiscal Officer DutiesO Revenue Collection
O CertificationO Proper Pay-inO Revenue ReportingO BudgetingO GrantsO UtilitiesO Tax CollectionO Other
O Process ExpensesO AppropriationO Accounts PayableO AccountabilityO DocumentationO AuthorizationO Budget
ManagementO Cash Management
The Fiscal Officer DutiesO Payroll Processing
O Human Resource Management and Benefits
O InsuranceO Workers
CompensationO RetirementO Federal State and
Local Withholding and Reporting
O Financial ReportingO BudgetingO AuditingO CAFR PreparationO Internal Controls
O Risk ManagementO Information TechnologyO Public Records
ComplianceO Other
Fiscal Integrity ActO HB 10 & SB 6 (130th GA)O Legislation aimed to increase accountability in
Ohio’s local governments and provide additionaltraining for individuals entrusted with tax dollars.
O Implemented a new removal process for fiscalofficers (County Auditor, County Treasurer,Township Fiscal Officer and some other FiscalOfficers
O https://ohioauditor.gov/fiscalintegrity/default.html
Public AccountabilityO Financial Reporting
O Timely FilingO Accurate ReportsO Internal Controls
O Public Records TrainingO Records Retention PoliciesO Available and accessible to government
officials and the public
Finance CustomersO Internal
O Government OfficialsO Boards and CommissionsO Employees of state and local governments
O ExternalO ResidentsO TaxpayersO VendorsO GrantorsO Debt Holders
Government Accounting Acronyms
O AOS – Auditor of StateO CAFR – Comprehensive Annual Financial ReportO CFO – Chief Fiscal OfficerO CPIM – Center for Public Investment ManagementO GAAP – Generally Accepted Accounting PrinciplesO GAAS – Generally Accepted Auditing StandardsO GASB – Governmental Accounting Standards BoardO IPA – Independent Public AccountantO OCBOA – Other Comprehensive Basis of AccountingO SAS – Statements on Auditing Standards
“No man is allowed to be a judge in his own cause, because his interest would certainly bias his judgment, and, not improbably, corrupt his
integrity.”
James Madison in The Federalist
The Ohio Ethics Commission
The Ohio Ethics Commission is anindependent, bipartisan board whose sixmembers are appointed by the Governor andconfirmed by the Senate. The members,citizens from around the state with experiencein both the public and private sector servestaggered six-year terms so that one memberis appointed each year.
Ohio Ethics LawThe Ohio Ethics Law promotes the generalpublic interest and supports confidence byprohibiting public officials and employeesfrom:1. Participating in their public role in any
action that involves the direct interests ofthe official, or those of a family member, oranother with whom the official has anongoing private business relationship
Ohio Ethics Law2. Authorizing, or using a public position to
secure, a public contract or the investment ofpublic funds in any security that benefits theofficial, a family member, or a businessassociate.
3. Improperly profiting from a public contract.4. Soliciting or accepting substantial and
improper things of value, including outsideemployment or consultation fees, gifts, ortravel, meals and lodging, from those dealingwith the public agency.
Ohio Ethics Law5. Unauthorized disclosure or use of
information deemed confidential by law.6. Representing others before any public
agency in a matter in which the official oremployee was involved, both during, andfor a period of time (at least one year)after, leaving public services.
Advisory OpinionsAnyone can call or email the EthicsCommission with questions about the law oropinions of the Commission.O Advisory Opinions
O Formal, Informal and Staff opinionsO ImmunityO Opinion ArchiveO Request Opinion
Ethics Law TrainingO Classroom and Regional TrainingO CLE SeminarsO WebinarsO E-LearningO Fact SheetsO Newsletters
Financial DisclosureFiling a financial disclosure statement is part ofthe responsibility of choosing to hold or run forpublic office or employment. The purpose of thefinancial disclosure statement is to increaseconfidence in government and openness by:(1) Assisting public servants in identifying
potential conflicts of interest; and(2) Allowing citizens to become aware of the
financial interests of officials and employeeswho serve them.
InvestigationsThe investigation section is responsible forinvestigating alleged violations of the OhioEthics Law and related statutes and referscases supported by substantial evidence forprosecution or alternative resolution.
DiscussionO A public official’s son needs a job for the
summer, so he sends him to the Recreation Director to apply for a job.
Is this a violation of the Ohio Ethics laws?O A vendor has a loge at Progressive Field and
invites you to an Indians game.Can you accept her invitation?
DiscussionO A City Tax Administrator prepares taxes for
residents of the City she works for and receives compensation for it.
Is this a violation of the Ohio Ethics laws?O Your copier sales person invites you to
lunch.Can you accept the invitation?
