Follow these links to learn more about the fiscal duties
of your county auditor.
CHIEF FISCAL OFFICER
COUNTY FINANCIAL REPORTS
FEDERAL AND STATE MONEY
CRITICAL RESPONSIBILITIES FOR LOCAL
Chief Fiscal Officer of your county, the Auditor is the bookkeeper
for all county elected officials and many of the county agencies
such as Human Services and Children Services. The County Auditor
also keeps books for many "outside" agencies such as park districts,
health departments, soil and water conservation districts, and regional
planning commissions. As part of that bookkeeping responsibility,
the County Auditor pays all the bills for these groups including
Your County Auditor establishes the real property value
and calculates the property tax for every parcel of real estate
within your county. After the taxes have been collected by the County
Treasurer, the Auditor then calculates how much of the money collected
goes to each taxing district. Cities, villages, townships, school
districts, park districts, community colleges, and others depend
on the Auditor to do this quickly and accurately because these taxes
are their lifeblood.
the issuer of financial reports for the county, it is the County
Auditor's duty to make sure that financial records are kept properly.
Many of Ohio's County Auditors prepare a Comprehensive Annual Financial
Report, which is a complete and full disclosure of all financial
events for the year. Most of these reports exceed 200 pages! Many
Auditors also prepare a Popular Annual Financial Report, which is
a condensed version of the Comprehensive Report but more user friendly
and easier to understand.
The County Auditor maintains a close relationship with
the Auditor of State's Office. Each year, the Auditor of State reviews
these records to assure the county's finances are in order and that
proper internal controls are in place. The Auditor of State tests
these controls and makes recommendations to county offices and agencies
to assure that your money is spent properly.
AND STATE MONEY
receive money from the state and federal governments for many county
projects and programs. County Auditors must report the agency of
the government that gave the county this money, the program title,
and the amount spent.
The state often gives counties money from its own treasury,
and sometimes money that it received from the federal government.
This requires the same kind of accounting to assure taxpayers that
their money is being spent as intended. The ultimate responsibility
for accounting for these funds rests with the recipient agency.
Your County Auditor also assists county agencies
when they apply for state or federal grants to assure that the proper
bookkeeping is in place when the monies are received. The Auditor
must also file claims for reimbursement under several state programs.
RESPONSIBILITIES FOR LOCAL GOVERNMENTS
County Auditor also helps watch over local governments within your
- Estimating the tax a local government wants to put
on the ballot according to what they define as their need;
- Issuing a certificate when the local government
wants to borrow money assuring that the debt of that government
does not exceed what is allowed by Ohio law;
- Preparing a certificate of estimated resources on
behalf of local governments to assure that the local governments
do not spend more than they can expect to receive;
- Distributing taxes to local governments including:
real estate, personal property, cigarette, estate, gasoline, motor
vehicle, and other taxes; and
- Consulting, advising, and assisting local
governments and county departments on proper govern mental accounting
Your County Auditor has several important responsibilities
- Sealing gas pumps, scales and other measuring devices;
- Appraisal and assessment of property;
- Licensing dogs, vendors, and others;
- Calculating taxes and ad ministering assessments;
- Administering tax exemptions for senior citizens,
the disabled, charities, and churches; ´ Distributing money to
schools and local governments;
- Managing the county's computer systems in some counties
- Chairing and/or voting on many local governmental
One of the most important jobs done by the County Auditor
is to serve as the chief fiscal officer of county government. Some
people mistakenly believe that the County Auditor has the responsibility
for performing independent audits of local or county government,
but Ohio law reserves that authority for the Auditor of State! This
pamphlet will explain to you many of the functions your County Auditor
performs to account for your money.