117-2-03 Annual financial reports.

 

 

 

117-2-03                      Annual financial reports.

 

 

Pursuant to section 117.38 of the Revised Code, all local public offices must file an annual financial report. Such reports shall be filed in accordance with the following:

 

(A)    Each local public office shall prepare two copies of the report. The originalreport shall be filed electronically with the auditor of state and thea copy shall be retained by the fiscal officer of the local public office.

 

(1)   Such reports must be filed at the following location: "Auditor of State, Local Government Services Division, 88 East Broad Street, , Columbus, Ohio 43216-1140, or Post Office Box 1140, Columbus, Ohio 43216-1140."electronically through the Annual Financial Data Reporting System via an entity-specific link, unless the entity has an approved waiver.

 

(2)Such reports shall be filed either in paper form or electronically in a manner and format prescribed by the auditor of state.

 

(B)    All counties, cities and school districts, including educational service centers and community schools, and government insurance pools organized pursuant to sections 9.833 or 2744.081 of the Revised Code, shall file annual financial reports which are prepared using generally accepted accounting principles.

 

(C)    Local public offices that use the "Uniform Accounting Network" shall file their annual financial reports in accordance with the guidelines established by the "Uniform Accounting Network."

 

(D)   All other local public offices who do not prepare their annual reports using generally accepted accounting principles or another comprehensive basis of accounting shall file their annual financial reports on the regulatory basis prescribedforms provided by the auditor of state. If the auditor of state has not prescribed an annual financial reporting format for a type of local public office, those public offices shall file financial statements annually with the auditor of state, using the format used by the local public office.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

117-2-03                                                                                                                                2

Replaces:                                                              117-2-03

Effective:                                                             02/05/2016

Five Year Review (FYR) Dates:                         08/28/2015 and 02/05/2021

CERTIFIED ELECTRONICALLY
Certification
11/06/2015
Date
Promulgated Under:	117.20
Statutory Authority:	117.38
Rule Amplifies:	117.38
Prior Effective Dates:	1/31/1984, 4/30/1984, 8/27/1985, 11/18/1985,
	1/1/1986, 2/28/1986, 3/14/1986, 3/20/1986, 1/1/1987,
	1/23/1989, 2/1/1989, 8/1/1989, 7/1/2000