Ohio Auditor of State Accounting for... · Ohio Auditor of State Basic Accounting for Townships Presented by: Christopher S. M cKee LGS Assistant Project Manager Justin W. Sloan LGS

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Ohio Auditor of State

Basic Accounting for Townships

Presented by:

Christopher S. McKee

LGS Assistant Project Manager

Justin W. Sloan

LGS Assistant Project Manager

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Course Objective

• To give an overview of the different transactions, processes, forms, and requirements relating to your job as fiscal officer

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Budgetary

The budgetary process is prescribed by provisions of the Ohio Revised Code

The budgetary process involves planning the goals of the Township and the actions that need to be taken to achieve the goals

The fiscal officer monitors compliance with Ohio budgetary law

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Components of the Budgetary Process

Tax Budget or Alternative Method Official Certificate of Estimated Resources Certificate of Total Amount From All

Sources Available for Expenditures, and Balances

Amended Official Certificate of Estimated Resources

Appropriation Resolution

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The Tax Budget

Overview Purpose of the tax budget The tax budget sets limitations The tax budget is a planning tool Financial needs are included in the tax budget Available resources/revenues are included Section 5705.29 of the O.R.C. lists specific

information to be included in the tax budget

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The Tax BudgetOverview (continued) The tax budget provides detailed information on

revenues and expenditures for the general fund The tax budget provides summary information on

revenues and expenditures for all other fundsreceiving property taxes

Funds not receiving property taxes are reported in a summary format with revenues, expenditures, and estimated beginning balances

Schedules are presented for permanentimprovements, judgments and tax levies/debt

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The Tax BudgetAlternative Method Section 5705.281 of the O.R.C. allows the

County Budget Commission to waive filinga tax budget

The County Budget Commission must adoptan alternative method or formula basis

All information required by the CountyBudget Commission must be provided bythe date specified

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The Tax BudgetEstimated Tax Rates After submission, the tax budget or alternative is

reviewed by the County Budget Commission On or before September 1st, the County Budget

Commission returns an Official Certificate ofestimated Resources and estimated tax rates

If dissatisfied, the fiscal officer, on behalf of the trustees, can appeal to the board of tax appeals within 30 days

If satisfied, a resolution authorizing the tax leviesshould be certified to the county auditor byOctober 1st.

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The Tax Budget

Important Dates

The tax budget should be adopted by July 15th.

A hearing must be given with a 10 day notice After being adopted, the tax budget must be

submitted to the County Auditor by July 20th

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Official Certificate of Estimated Resources

The September 1st date may be extended by the taxcommissioner for a good cause

Prior to December 31st, the Township must revise the tax budget so that expenditures do not exceed estimated revenue

The official certificate of estimated resources isbased on information in the tax budget

It includes estimated unencumbered fund balancesand estimated revenues for each fund

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Certificate of Total Amount From All Sources Available for Expenditures, and Balances

The certificate of total amount from all sources availablefor expenditures, and balances must be filed with the county auditor on or about January 1st

It certifies the actual unencumbered fund balances and estimated revenues for each fund (not including any reserve accounts)

The first page is a summary of all funds by fund type and the remaining pages identify the individual funds

The form shows cash balances at December 31st, encumbrances, advances not repaid, carryover balances available for appropriations, total estimated revenues from all sources and total carryover balances plus estimated revenues

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The amended official certificate of estimated resources will be returned after filing the certificate of total amount from all sources available for expenditures, and balances

Remember to post estimated revenues to the system (or to your receipt ledger, if manual)

Section 5705.36 of the O.R.C. requires that this form will be revised to include actual fund balances at December 31st and any revisions to estimated revenues

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3 Primary Reasons to Request an Amended Certificate

It is determined that revenues to be collected will be greater or less than the amount included in the previous amended certificate of estimated resources

It is determined that revenues to be collected will be greater than previously estimated and it is intended to appropriate and expend the excess revenue

It is determined that revenues to be collected will be less than previously estimated and this deficiency will reduce available resources below the current level of appropriations

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Appropriation Resolution

Section 5705.38 of the O.R.C. states that the Township must adopt an appropriation measure on or about the first day of the year

A temporary appropriation measure may be passedfor the period of January 1st through March 31st

The permanent annual appropriation measure mustbe passed by April 1st for the period January 1st

through December 31st.

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Appropriation ResolutionThe appropriation process is a function of the legislative authority of the local government and cannot be delegated The Township must have appropriations adopted

to legally spend money The appropriations are not legal until the

resources are certified by the County Auditor The appropriation resolution may be amended

during the year only by a resolution approved by the Trustees

Remember to post appropriations to the system(or to the appropriations ledger, if manual)

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Legal Level of Control• Statutory appropriation level

– Section 5705.38(C), Revised Code• This implies “personal services” and “other”

as the minimum level to be appropriated for each office, department, and division

• Do not change appropriations in the system (at or above your legal level of control) unless approved by Trustees

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Legal Level of Control• Annual Appropriation Resolution

Example Township

• General Fund• General Government• Administrative• Personal Services $25,000• Other $15,000

Public Safety• Police Protection• Personal Services $50,000• Other $150,000

• Capital Outlay• Personal Services $0 • Other $60,000

• Total General Fund $300,000

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Lapsing of Appropriations

The unencumbered balance of each appropriation reverts to its respective fund and is available for future appropriations

The encumbered appropriation balance (carry over purchase orders) is carried forward and is not reappropriated

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Appropriation Ledger Additional information on the Appropriation

Ledger, and examples, can be found on pages II-37 through II-42 (Appendix II) of the Ohio Township Handbook

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Encumbrances Commitments for the expenditure of

monies are recorded as the equivalent of expenditures on the budgetary basis

This reserves the portion of the applicable appropriation and maintainslegal compliance

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Other Budgetary Issues

When short-term notes mature, a new noteis often used to pay off the old note

When this occurs, the payment of theprincipal on the old note and the proceedsof the new note is required to be budgeted

The transaction should not be recorded“net”

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Other Budgetary Issues

Property taxes should be posted gross….not net The property tax revenue (before the county

auditor deductions) should be recorded in total The county auditor deductions should be posted

separately as expenditures

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Other Budgetary IssuesIn term pay increases

In term pay increases are prohibited by Ohio law.

Senate Bill 296 (132nd General Assembly) provided for an increase in Fiscal Officer and Trustee pay.

This increase is only applicable to those elected or appointed on or after January 1, 2019

See pages A-15 and A-32 of the Ohio Township Handbook

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Trustees Compensation, Amount Per Day

Township Budget 2017 2018 2019(1.75% increase)

$250,000 or less $40.41 $40.41 $41.12

$250,000.01 – 500,000 $46.80 $46.80 $47.62

$500,000.01 – 750,000 $49.63 $49.63 $50.50

$750,000.01 – 1,500,000 $56.71 $56.71 $57.70

$1,500,000.01 – 3,500,000 $62.39 $62.39 $63.48

$3,500,000.01 – 6,000,000 $68.06 $68.06 $69.25

$6,000,000.01 – 10,000,00 $88.19 $88.19 $89.73

Greater than $10,000,000 $113.38 $113.38 $115.36

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Fiscal Officer Compensation Annual Salary

Township Budget 2107 2018 2019(1.75% increase)

$250,000 or less $10,918 $10,918 $11,109 $250,000.01 – 500,000 $14,039 $14,039 $14,285 $500,000.01 – 750,000 $15,597 $15,597 $15,870 $750,000.01 – 1,500,000 $18,717 $18,717 $19,045 $1,500,000.01 – 3,500,000 $21,836 $21,836 $22,218 $3,500,000.01 – 6,000,000 $23,396 $23,396 $23,805 $6,000,000.01 – $26,852 $26,852 $27,322 Greater than $10,000,000 $31,064 $31,064 $31,608

Budgets and Appropriations

Questions and Answers

Appendix III of the Ohio Township Handbook contains guidelines for preparing budgets and sample documents.

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Receipts

• Receiving money

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Receipts

• All money received by the local entity is to be receipted in by the use of a receipt or a “pay-in”

• Money from another department is given to the fiscal officer with a receipt

• The fiscal officer posts the receipt to the system which generates a system receipt

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Receipts• The receipt or pay-in should include:

– Receipt number– Total amount received– Date money was received– Payer– Reason for receipt– Fund to which revenue is to be credited– Receipt code– Fiscal Officer’s signature

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Receipts

• The original receipt should be given to the person making the payment (if in person)

• Any source documents should be kept with the system receipts on file

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Receipts

• Depositing receipts– Receipts should be deposited daily

• Trustees may approve a policy to allow up to three days between receipt of money to deposit (see ORC 9.38)

– Deposit tickets should include the receipt numbers included in the deposit

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Receipts• Enter receipt information into the system

– Date of the pay-in– Source of funds– Purpose– Amount received for this specific code

• Update amount yet to be received for this code• Print receipt report at the end of each month

from the systemAdditional information, and examples, of receipts and the receipt journal can be found on pages II-13 through II-22 (Appendix II) of the Ohio Township Handbook

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How does the township buy something???

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Birth of a Purchase Order• An employee who needs to make a

purchase fills out a requisition• The requisition should be approved by

the department head before being given to the fiscal officer

• If fiscal officer deems the funds and appropriations are available, the purchase order is created

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Purchase Orders• Certification of availability of funds prior to the

obligation of funds– Purchase orders– Exceptions

• Payment of invoices after receipt of goods or services

• Required by Administrative Rule 117

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Purchase Orders

• Purchase Orders– Regular– Blanket– Super Blanket

• Exceptions– Then and Now Certificate

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Purchase Orders

• Regular Purchase Order– Specific Item, specific price, specific vendor– Specific line item in the budget– No limit on amount– Signed by fiscal officer

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Purchase Orders• Blanket Purchase Order

– Trustees must, by resolution, set a dollar amount above which blanket POs may not exceed

– Use when the vendor, price, or quantity is open ended or not known

– An amount, not exceeding the amount limiting blanket POs voted on by the Trustees, must be included on the purchase order

– Only one blanket PO can be open against any appropriation account

– Does not extend past the end of the year– Signed by the fiscal officer

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Purchase Orders

• Super Blanket Purchase Order– Can only be for the following specific uses

• Professional Services• Goods• Utilities• Any purchases exempt from competitive bidding

under Section 125.04 of the Revised Code• Any other specific expenditure that is a recurring

and reasonably predictable operating expense

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Purchase Orders• Then and Now Certificate

– If there were unencumbered appropriations at the time of purchase (then) and there are currently (now) unencumbered appropriations

• If the amount is less than $3,000, the fiscal officer may authorize the expenditure

• If the amount is greater than $3,000, the Trustees must pass a resolution authorizing the expenditure

– Resolution must be passed within 30 days of receipt of the fiscal officer’s certification

– Should be the exception, rather than the rule

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Purchase Orders• If funds were not or are not available at

the time of purchase, a then and now cannot be issued

• If funds were and are available, issuing a then and now purchase order is at the discretion of the fiscal officer

• Without a purchase order the purchaser is responsible for the cost of the item – they just made a donation to the township!

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Purchase Orders• Other Exception

– Trustees may pass a resolution authorizing officers and employees to incur obligations of no more than $2,500, which subsequently has to be approved by a formal resolution of the Trustees

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Purchase Orders

• Three copies of Purchase Orders– One copy to the individual initiating the

purchase order– One copy kept in purchase number order

• To be used to post to the appropriation ledger

– One copy attached to the voucher and vendor invoice

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Purchase Orders

• Additional information and examples on Purchase Orders can be found on pages II-24 through II-30 (Appendix II) of the Ohio Township Handbook.

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Expenditures

• Payment of Invoices– When goods are received, what was

received should be compared with the purchase order and the packing slip

– When an invoice is received it should be compared to what was received

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Expenditures• A voucher is prepared and filed

– A written order to draw a check in payment of a lawful obligation which includes a requisition, purchase order, and invoice

• A check is drawn and sent to vendor– Must be signed by two trustees and the fiscal

officerAdditional information and examples of the voucher system and checks can be found on pages II-31 through II-36 (Appendix II) of the Ohio Township Handbook

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Expenditures

• Appropriations in the System– Posting Appropriations

• Posted as additions to Unencumbered Balance– Posting Purchase Orders

• Reduces Unencumbered Balance

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Expenditures

• Appropriations in the System– Posting Expenditures

• Adjustments can be made to Unencumbered Balance if amount of expenditure exceeds certification amount by issuing an additional purchase order for the difference (Then and Now)

– Closing Purchase Orders• Adjustment can be made to Unencumbered

Balance if amount of expenditure is less that certification amount and the Township no longer needs those funds certified

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Expenditures • Posting Expenditures – should be done from the

voucher– Date– Payee– Purchase order number– Account number– Amount– Check number (UAN assigns this)

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Corrections and Adjustments

• Voiding a check after posting• Correcting an expenditure posting error• Correcting a receipt posting error• Correcting a prior year error• Refund of Receipts• Refund of Expenditures

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Transfers• A transfer is a permanent reallocation of

cash from one fund to another• Transfers must be included on your

certificate of estimated resources and appropriation resolution

• Ohio Revised Code Sections 5705.14 through 5705.16 describe allowable transfers

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Transfers

• Other than certain exceptions, only the general fund may transfer monies to another fund– Exceptions relate to funds no longer needed

for the purpose they were created– Some exceptions require permission from the

Ohio Tax Commissioner

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Transfers

• Funds not allowed to be transferred– Proceeds of loans– Proceeds of bond issues, barring an exception

outlined in 5705.14-5705.16 ORC– Proceeds of excise taxes levied for a specific

purpose– Proceeds of license fees levied for a particular

purpose

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Transfers• Trustees must pass a resolution authorizing

the transfer• Post to the receipt journal and cash book

the amount of the transfer for the fund receiving the transfer

• Post to the appropriation ledger and cash book the amount of the transfer for the fund making the transfer

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Advances

• Advances are temporary reallocations of cash from one fund to another

• Statutory authority• Less restricted fund to a more restricted fund• Reimbursement restrictions

– The reimbursement must not violate any restrictions on the money being used to make the reimbursement

• Advances must be approved by a formal resolution passed by the Trustees

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Advances

• Resolution for an advance– Must include a CLEAR statement that the

transaction is an advance of cash, and– An indication of the money that is to be used

to repay the advance– Should include

• The amount of the advance• The name of the fund advancing the money• The name of the fund receiving the money• An estimated repayment date

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Advances

• Accounting Procedures– Post a cash increase in the fund receiving the

advance in the receipt journal and the cash book

– Post a cash reduction in the fund making the advance in the appropriations ledger and the cash book

– If the repayment is made in the same year, reverse these entries when such repayment is made

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Advances

• If the repayment does not occur within the same year:– Increase unencumbered cash in the fund

making the advance– Decrease unencumbered cash in the fund

receiving the advance– Must include in budget

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Advances• Conversion to a transfer in the same year

as the initial advance– If the fund initially receiving the advance will

not be able to repay the advance• Perform the necessary procedures for approval of a

transfer• Record the transfer in the cash journal, receipts

journal and appropriations ledger• Reverse the advance• Update the Amended Certificate of Estimated

Resources• Amend the Appropriations Resolution

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Advances

• Conversion to a transfer in a subsequent year as the initial advance– If the fund initially receiving the advance will

not be able to repay the advance• Perform the necessary procedures for approval of a

transfer• Update the Certificate of Available Balances

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Transfers and Advances

• Additional information on Transfers and Advances can be found on pages II-48 through II-52 (Appendix II) of the Ohio Township Handbook

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Debt Service Fund

• Used to record all debt payments– Includes any tax or other revenue anticipation

notes issued under 133.10 ORC.• Notify the County Auditor when debt is

incurred– The County Auditor will distribute the portion

of taxes or revenue collected that are to be used to pay the debt. These monies are to be receipted into the debt service fund.

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Investment Ledger• There is no specific format that is required, but

certain pieces of information are required to be kept on record

• An investment ledger should include the following:– Date of Transaction– Description of Investment

• Type of Investment• Amount Invested• Maturity Date• Interest Rate• Identifying Number

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Investment Ledger

• Receipt Number – The receipt number used when interest is received and posted. This will provide a clear picture of when interest is being received and that postings are occurring at that time

• Separate Columns for:– Principal invested– Principal redeemed– Total amount of investment

• Do not post the purchase of an investment as a disbursement, or post the redemption of an investment as a receipt

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Investment Ledger

• Additional information regarding the Investment Ledger and an example can be found on pages II-46 through II-47 (Appendix II) of the Ohio Township Handbook

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Bank Reconciliations• It is essential that you reconcile your cash journal

to the bank statements every month• It is ESSENTIAL that you reconcile your cash

journal to the bank statements every month• It is essential that you RECONCILE your cash

journal to the bank statements every month• It is essential that you reconcile your cash journal

to the bank statements EVERY month• If not reconciled the township can be declared

unauditable

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Bank Reconciliations

• Review your bank statement– If there is interest, post it– If there is a service charge, post it

• Compare deposits on the bank statements to your deposits– You may have to post a direct deposit that

you were not aware of• http://remitlookup.obm.ohio.gov/

– Note any deposits you made that don’t appear on the bank statement

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• Compare the checks that cleared the bank to those in your cash book– Make a note of any checks in your cash book

that have not cleared the bank

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• Balance per Bank (all accounts)• Add Deposits in Transit• Subtract Outstanding Checks• Your total should agree with your cash book

total

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• Balance per Books is the total of all fund balances (left side of cash book)

• Balance per Bank is the total of all bank accounts (including investments)

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Bank Reconciliations• What if you don’t reconcile?

– Double check your work– Narrow down where the error can be

• Deposits per the bank statements plus this month’s deposits in transit minus last month’s deposits in transit should equal deposits per books

• Cleared checks per the bank statements plus this month’s outstanding checks minus last month’s outstanding checks should equal disbursements per books

– Remember that the bank isn’t always right either

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Bank Reconciliations• Additional information and examples of Bank

Reconciliations can be found on page II-45 (Appendix II) of the Ohio Township Handbook

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Annual Financial Report

Filing Requirements: All Township fiscal officers must prepare an Annual Financial

Report (AFR) at year end The report must be filed within 60 days of year end

Filing is accomplished either through the Uniform Accounting Network (UAN) and/or through Hinkle Annual Financial Data Reporting System (Hinkle System)

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Annual Financial Report

Filing Requirements (Continued):

UAN users will follow the appropriate procedures outlined in the “Uniform Accounting Network Accounting Manual for Townships” in submitting the annual financial report

Townships using a manual system will receive an email from the Hinkle System with an entity specific link where the report must be filed

This link may also be obtained from the Township’s eServicesaccount http://www.ohioauditor.gov/resources/eservices/default.html

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Annual Financial ReportFiling Requirements (Continued): Keep one copy of your submitted report for your records At the time the annual financial report is filed with the Auditor of

State, the fiscal officer must publish in the newspaper notice of the completion of the report and the fact that the report is available at the office of the fiscal officer

To access the Hinkle System’s FAQ section, visit: http://www.ohioauditor.gov/financialreporting/Hinkle%20Annual%20Financial%20D

ata%20Reporting%20System%20Frequently%20Asked%20Questions_-%20revised%20Jan%202017.pdf

A webinar for Notes to the financial statements can be found at: https://www.youtube.com/watch?v=-VNGj4-t_5s&feature=youtu.be

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Annual Financial Report Additional information on the Annual

Financial Report can be found on pages II-55 through II-81 (Appendix II) of the Ohio Township Handbook

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Local Government Services88 East Broad Street

Columbus, Ohio 43215

Christopher S. McKeePresenter Phone: (800) 345-2519

E-mail: [email protected]

Justin W. SloanPresenter Phone: (800) 345-2519E-mail: [email protected]

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88 East Broad StreetColumbus, Ohio 43215

Phone: 614-466-4514 or 800-282-0370Email: [email protected]

www.ohioauditor.gov

Basic Accounting for Townships

Appendix

APPENDIX III

GUIDELINES FOR PREPARING BUDGETS


TABLE OF CONTENTS

Guidelines for Preparing Budgets ......................................................................................... III-1

Tax Budget ............................................................................................................................ III-8

Certificate of Year End Balances .......................................................................................... III-24

Amended Official Certificate of Estimated Resources .......................................................... III-31

Annual Appropriations .......................................................................................................... III-35


III - 1

WHEN WHO WHAT

1. March or early Taxing Authority Should instruct the head of each

April or Chief Executive department, board, or commission to prepare an estimate of contemplated revenue and expenditures for the ensuing fiscal year and file the same with him before June 1st, pursuant to the provisions of O.R.C. 5705.28.

2. First Monday in The Fiscal Officer Shall certify to the taxing authority the

May amount necessary to provide for the payment of final judgments. O.R.C. 5705.08.

3. June 1st Department Heads, Shall file with the taxing authority or

Boards, Commissions executive officer their respective estimates of contemplated revenue and expenditures for the ensuing fiscal year. O.R.C. 5705.28.

4. June 15th The Fiscal Officer Should present a budget in its tentative

or Executive Officer form to the taxing authority for its consideration and study.

5. Ten days before Board of Trustees Shall file two copies of the budget in the

its adoption office of the fiscal officer for public inspection and provide for at least one public hearing thereon. O.R.C. 5705.30.

6. Ten days prior to Board of Trustees Shall cause public notice to be given of the date of the such hearing by at least one publication

public hearing in the official publication or in a newspaper of general circulation in the taxing district. O.R.C. 5705.30.


III - 2

7. July 15th Board of Trustees Shall adopt a tax budget for the next succeeding fiscal year. O.R.C. 5705.28.

8. July 20th in each Board of Trustees After adopting the budget shall submit year, or at such the same to the county auditor, who shall later time as pre- place in the filing date stamp thereon. scribed by the The auditor shall thereafter permit no tax commissioner one to amend such budget by either adding to

it or deleting. NOTE: The following language has been added to O.R.C. 5705.30 to deny any share in the undivided local government fund to any subdivision if the budget has not been filed before July 20th, unless one of the exceptions provided in the statutes applies:

“Any subdivision that fails to submit its budget to the County Auditor on or before the twentieth day of July, unless the tax commissioner on or before the twentieth day of July prescribes a later date for submission of the budget by that subdivision, shall not receive an apportionment from the undivided local government fund distribution for the ensuing calendar year, unless upon review of the matter the commissioner determines that the budget was adopted by the subdivision on or before the fifteenth day of July, but was not submitted to the County Auditor by the twentieth day of July or the later time prescribed by the tax commissioner because of ministerial error by the subdivision or its officers, employees, or other representatives”.

9. First Monday in County Budget Shall consist of three members, the August Commission County Auditor, the County Treasurer,

and the County Prosecuting Attorney. The commission shall meet at the office of the County Auditor in each county on the first Monday in August, annually, and shall complete its work on or before the first day of September annually, unless for good cause the tax commissioner extends the time for completing its work. O.R.C. 5705.27.

County Auditor Shall be secretary of the commission and shall keep full and accurate record of all proceedings. O.R.C. 5705.27.


III - 3

10. First Monday in County Auditor At the meeting shall present to the budget August or time commission the annual budget submitted as extended by to him, together with an estimate of the the Tax Commissioner amount of any state levy, the rate of any

school tax levy as previously determined and such other information as required by the commission or prescribed by the tax commissioner. O.R.C. 5705.31.

County Budget At the August meeting shall perform the Commission following duties:

A) Examine all budgets. O.R.C. 5705.31.

B) Ascertain the total amount to be raised inthe County for the purpose of eachsubdivision or other taxing unit therein.O.R.C. 5705.31.

C) Approve all levies in excess of the ten milllimitation, all levies for debt charges notprovided for by levies in excess of the tenmill limitation, and if debt charges areomitted, the commission shall include them.O.R.C. 5705.31.

D) Ascertain and approve firemen’s pensionfund and police relief fund levies. (O.R.C.741.09 - 741.40), minimum guaranteedlevies, O.R.C. 5705.31, Par. D, and generalhealth district levies. (O.R.C. 3709.28)O.R.C. 5705.31.

E) Shall revise and adjust the estimate ofbalances and receipts from all sources to eachfund and shall determine the totalappropriation that may be made there from.O.R.C. 5705.32.


III - 4

F) May fix the amount of proceeds ofclassified property taxes, collected within thecounty, to be distributed to each board ofpublic library trustees under O.R.C. 5705.28board of township park commissioners,municipal corporation and county. O.R.C.5705.32.

G) Before the final determination of theamount to be allotted to each subdivisionfrom any source, the commission shall permitrepresentatives of each subdivision and ofeach board of public library trustees to appearbefore it to explain its financial needs.O.R.C. 5705.32.

The pertinent part of O.R.C. 5747.51(B) reads as follows:

“The commission after extending to the representative of each subdivision an opportunity to be heard, under oath administered by any member of the commission, and considering all the facts and information presented to it by the auditor, shall determine the amount of the undivided local government fund needed by and to be apportioned to each subdivision for current operation expenses, as shown in the tax budget of the subdivision”. O.R.C. 5747.51(B).

11. When Revision of County Budget On or before the first day of September the budget is Commission shall certify its action to the taxing complete authority in the form of a summary known as

the “official certificate of estimated resources” attached to the copy of the budget returned to the taxing authority. O.R.C. 5705.34 and 5705.35.


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12. When Revision of County Auditor Furnishes each taxing authority with an the budget is estimate of the rate of each tax necessary complete to be levied. O.R.C. 5705.34.

13. Upon Receipt of Board of Trustees Has several alternatives at this point. the “Official Certificate They may: of Estimated Resources”

A) Accept the budget commission’sdecision and certify the levy to thecounty auditor by October 1st, unlessextended by the tax commissioner. O.R.C.5705.34.

B) Appeal any action to the Board of TaxAppeals within 30 days after receipt of anofficial certificate or notice through the fiscalofficer or the clerk in the case of a libraryboard. The finding of the board shall besubstituted for the findings of the budgetcommission O.R.C. 5705.37.

C) If revenues available are insufficient,reduce their proposed expenditures inaccordance with the anticipated revenues.

or

Adopt a resolution to levy an additional tax to be certified to the board of elections, not less than 60 days before the election upon which it will be voted. O.R.C. 5705.19.

If levy is approved and the resolution specified that such additional tax is to be placed upon the tax list of the current year, the taxing authority, after certification of the board of elections, shall make the levy and certify it to the County Auditor, who shall extend it on the tax list for collection. O.R.C. 5705.25.


III - 6

14. After results of Budget Commission Revised action on budget of subdivision elections are on whose behalf the tax is levied. fully canvassed O.R.C. 5705.34.

15. On or about Fiscal Officer Certify to the County Auditor on or January 1st before January 1st the amount available for

expenditures in each fund in the tax budget, with year-end balance. O.R.C. 5705.36.

Unexpended balances at year-end for unliquidated obligations may not be included in amount available for expenditure in subsequent fiscal year. O.R.C. 5705.40.

16. On or about Budget Commission Revise estimate of resources and certify January 1st to taxing authority. O.R.C. 5705.36.

17. On or about Board of Trustees Appropriation measure to be adopted. January 1st O.R.C. 5705.38.

18. Not later than Board of Trustees Permanent appropriation to be adopted. April 1st In form prescribed by the bureau. O.R.C.

5705.38.

19. In adoption of Auditor; A) Appropriations may not exceedappropriations Board of Trustees certified estimated resources.

B) Appropriations not effective until auditorfiles with appropriating authority certificatethat total appropriations do not exceedamended official certificate.

C) Appropriations from fund shall be madeonly for purpose for which fund wasestablished. O.R.C. 5705.39.


III - 7

20. In amending Board of Trustees; A) Amended appropriations may not be

appropriations Budget Commission reduced below the amount to cover unliquidated and outstanding contracts or obligations certified against appropriation.

B) Intra-Fund transfers (amended appropriations) require taxing authority approval. O.R.C. 5705.40.

C) Supplemental appropriations due to new or unexpected revenues require amended official certificate of estimated resources from budget commission to reflect such revenue. O.R.C. 5705.36.

III - 8

TAX BUDGET

III - 9

Township of ______________________________,

____________________________________ County, Ohio,

_______________________________________, _______ (date)

This Budget must be adopted by the Board of Trustees body on or before July 15th, and two copies must be submitted to the County Auditor on or before July 20th. FAILURE TO COMPLY WITH SEC. 5705.30 R.C. SHALL RESULT IN LOSS OF LOCAL GOVERNMENT FUND ALLOCATION.

To the Auditor of said County: The following Budget for the fiscal year beginning January 1, ______, has been adopted by the Board of

Trustees of ___________, and is herewith submitted for consideration of the County Budget Commission. Township Fiscal officer __________________________________

SCHEDULE A

SUMMARY OF AMOUNTS REQUIRED FROM GENERAL PROPERTY TAX APPROVED BY BUDGET COMMISSION AND COUNTY AUDITOR’S ESTIMATED TAX RATES

COUNTY AUDITOR’S ESTIMATED TAX VALUATION $________________

FOR TOWNSHIP USE

FOR BUDGET COMMISSION USE FOR COUNTY AUDITOR’S USE

FUND

Total Amount Requested

(Per Tax Budget)

Amount Approved By Budget

Commission Inside 10 Mill Limit

Amount Approved By Budget

Commission Outside 10 Mill

Limit

County Auditor’s Estimate of Tax

Rate To Be Levied

Inside 10 Mill Limit

Outside 10 Mill Limit

Column I Column II Column III IV V

General Fund

Road and Bridge Fund

Fire District Fund

Sinking Fund

Permanent Improvement Fund

Trust Fund

TOTAL

III - 10

Budget Continued . . .

SCHEDULE B

For County Budget Commission Only

LEVIES OUTSIDE 10 MILL LIMITATION, EXCLUSIVE OF DEBT LEVIES

Authority For & Purpose of Levy

Date of

Vote

Tax Year

Maximum Rate Authorized To Be

Levied

Reduced Rate

Per O.R.C. 5705.261

County

Auditor’s Estimate of

Yield of Levy

Levy

Begins Levy Ends

III - 11

EXHIBIT 1

Comparative and Estimated Receipts, Disbursements and Balances

GENERAL FUND For ______ Actual

For _______ Actual

Current Year Estimated

For _______

Budget Year Estimated

For ______

GENERAL FUND C REVENUES

BALANCE JANUARY 1ST

TAXES REVENUES:

Taxes - Real Estate

Taxes - Personal Property

Taxes - Other

CHARGES FOR SERVICES

LICENSES, PERMITS AND FEES

FINES AND FORFEITURES

INTERGOVERNMENTAL RECEIPTS:

Local Government Distribution

Estate Tax

RHPE

SPECIAL ASSESSMENTS

INTEREST

OTHER REVENUE

TOTAL REVENUES

TOTAL REVENUES AND BALANCE

III - 12


For _______ Actual


For _______


For ______

GENERAL FUND - EXPENDITURES

GENERAL GOVERNMENT:

Personal Services

Other

PUBLIC SAFETY:

Personal Services

Other

PUBLIC WORKS:

Personal Services

Other

HEALTH:

Personal Services

Other

HUMAN SERVICES:

Personal Services

Other

CONSERVATION/ RECREATION:

Personal Services

Other

MISCELLANEOUS:

Personal Services

Other

CAPITAL OUTLAY:

Personal Services

Other

III - 13


For _______ Actual


For _______


For ______

GENERAL FUND - EXPENDITURES

DEBT SERVICE:

Principal

Interest and Fiscal Charges

TOTAL EXPENDITURES

III - 14

GENERAL FUND

For ______ Actual

For _______

Actual


For _______

Budget Year

Estimated For ______

GENERAL FUND - OTHER FINANCING SOURCES & USES

OTHER FINANCING SOURCES & USES:

Proceeds of Bonds

Proceeds of Notes

Transfers In

Advances In

Other Financing Sources

Transfers Out

Advances Out

Contingencies

Other Financing Uses

TOTAL OTHER FINANCING SOURCES & USES

BALANCE DECEMBER 31,

Less: Encumbrances

UNENCUMBERED BALANCE DECEMBER 31,

III - 15

EXHIBIT 1 (Continued)

Comparative and Estimated Receipts, Disbursements and Balances

_______________ FUND For ______ Actual

For _______ Actual


For _______


For ______

______________ FUND C REVENUES

BALANCE JANUARY 1ST

TAXES REVENUES:

Taxes - Real Estate

Taxes - Personal Property

Taxes - Other

CHARGES FOR SERVICES

LICENSES, PERMITS AND FEES

FINES AND FORFEITURES

INTERGOVERNMENTAL RECEIPTS:

Local Government Distribution

Estate Tax

RHPE

SPECIAL ASSESSMENTS

INTEREST

OTHER REVENUE

TOTAL REVENUES

TOTAL REVENUES AND BALANCE

III - 16

_____________ FUND For ______ Actual

For _______ Actual


For _______


For ______

___________ FUND - EXPENDITURES

GENERAL GOVERNMENT:

Personal Services

Other

PUBLIC SAFETY:

Personal Services

Other

PUBLIC WORKS:

Personal Services

Other

HEALTH:

Personal Services

Other

HUMAN SERVICES:

Personal Services

Other

CONSERVATION/ RECREATION:

Personal Services

Other

MISCELLANEOUS:

Personal Services

Other

CAPITAL OUTLAY:

Personal Services

Other

III - 17

______________ FUND For ______ Actual

For _______ Actual


For _______


For ______

_____________ FUND - EXPENDITURES

DEBT SERVICE:

Principal

Interest and Fiscal Charges

TOTAL EXPENDITURES

III - 18

______________ FUND

For ______ Actual

For _______

Actual


For _______

Budget Year

Estimated For ______

__________ FUND - OTHER FINANCING SOURCES & USES

OTHER FINANCING SOURCES & USES:

Proceeds of Bonds

Proceeds of Notes

Transfers In

Advances In

Other Financing Sources

Transfers Out

Advances Out

Contingencies

Other Financing Uses

TOTAL OTHER FINANCING SOURCES & USES

BALANCE DECEMBER 31,

Less: Encumbrances

UNENCUMBERED BALANCE DECEMBER 31,

III - 19

Exh

ibit

2

Insi

de D

ebt,

Gen

eral

Bon

ds a

nd N

otes

as

of J

anua

ry 1

st o

f C

omin

g Y

ear

Req

uire

men

ts o

f B

ond

Ret

irem

ent F

und

Tot

al A

mou

nt

Req

uire

d fo

r P

rinc

ipal

and

In

tere

st

(4)*

*Exc

lude

any

am

ount

of

prin

cipa

l and

inte

rest

req

uire

men

ts b

eing

met

fro

m s

peci

al a

sses

smen

ts, u

ser

char

ges,

or

othe

r no

n-pr

oper

ty ta

x so

urce

s.

Am

ount

R

equi

red

for

Inte

rest

(3

)*

Am

ount

R

equi

red

for

Pri

ncip

al

(2)*

Am

ount

of

Bon

ds a

nd

Not

es

Out

stan

ding

Ja

n. 1

st

(1)

Rat

e of

In

tere

st

Dat

e D

ue

Ord

i-

nanc

e/

Res

o-

luti

on

Num

ber

Pur

pose

of

Bon

ds a

nd N

otes

Pay

able

F

rom

Tax

Lev

ies

Out

side

10

Mil

l Lim

it

Pay

able

Fro

m B

ond

Ret

irem

ent

Fu

nd

Ser

ial B

onds

and

Not

es

ISS

UE

D:

SU

BT

OT

AL

Pro

pose

d:

TO

TA

L (

Car

ry to

tal o

f C

olum

ns 2

and

3 to

B

ond

Ret

irem

ent F

und,

Exh

ibit

1)

III - 20

Exh

ibit

2 (

Con

tinu

ed)

Insi

de D

ebt,

Gen

eral

Bon

ds a

nd N

otes

as

of J

anua

ry 1

st o

f C

omin

g Y

ear

Req

uire

men

ts o

f B

ond

Ret

irem

ent F

und

Tot

al A

mou

nt

Req

uire

d fo

r P

rinc

ipal

and

In

tere

st

(4)*

*Exc

lude

any

am

ount

of

prin

cipa

l and

inte

rest

req

uire

men

ts b

eing

met

fro

m s

peci

al a

sses

smen

ts, u

ser

char

ges,

or

othe

r no

n-pr

oper

ty ta

x so

urce

s.

Am

ount

R

equi

red

for

Inte

rest

(3

)*

Am

ount

R

equi

red

for

Pri

ncip

al

(2)*

Am

ount

of

Bon

ds a

nd

Not

es

Out

stan

ding

Ja

n. 1

st

(1)

Rat

e of

In

tere

st

Dat

e D

ue

Ord

i-

nanc

e/

Res

o-

luti

on

Num

ber

Pur

pose

of

Bon

ds a

nd N

otes

Pay

able

F

rom

Tax

Lev

ies

Out

side

10

Mil

l Lim

it

Pay

able

Fro

m B

ond

Ret

irem

ent

Fu

nd

Ser

ial B

onds

and

Not

es

ISS

UE

D:

SU

BT

OT

AL

Pro

pose

d:

TO

TA

L (

Car

ry to

tal o

f C

olum

ns 2

and

3 to

B

ond

Ret

irem

ent F

und,

Exh

ibit

1)

III - 21

Exhibit 3

Amounts Requested From General Property Tax and Estimated Tax Rates City/Village of __________________________ fiscal officer’s estimated tax value $__________

Fund Total

Amount Requested

Estimate Amount to be Derived from Levies

Outside the 10 Mill Limit

Estimated Amount

Requested Inside the 10 Mill Limit

Municipal Estimate of Tax Rates

to be Levied Inside

10 Mill Limit

Outside 10 Mill Limit

Column I Column II Column III IV V General FundBond Retirement Fund Road and Bridge

Total

Proposed Tax Levies

Purpose Date of Vote

Tax Rate to be Levied

(In Mills)

Estimated Yield of Levy, Budget Year (Dollar Amount)

Tax year to Begin

Number of Years

Tax Levies and Rates For ________ (May be filled in by local fiscal officer - Memorandum entry only)

Governmental Unit

Amount Approved By Budget Commission County Auditor’s Estimate of Rate, In Mills


Outside 10 Mill Limit Total

Inside Outside Total

County Township School City or Village of __________ Other Total

III - 22

CERTIFICATE OF THE COUNTY BUDGET COMMISSION

The Budget Commission of ___________ County, Ohio, hereby makes the following official certificate of estimated resources for the Township of _______________, for the fiscal year beginning January 1, _______.

FUND Unencumbered

Balance January 1st, __________

Property Tax

Other Sources Total

General Fund

Road and Bridge Fund

Fire District Fund

Sinking Fund

Permanent Improvement Fund

Trust Fund

TOTAL

The Budget Commission further certifies that its action on the foregoing budget and the County Auditor’s estimate of the rate of each tax necessary to be levied within and without the 10 mill limitation is set forth in the proper columns of the preceding pages and the total amount approved for each fund must govern the amount of appropriation from such fund.

_____________________________ Date ____________________ _____________________________ Budget Commission

_____________________________

III - 23

COUNTY AUDITOR’S ESTIMATE

TAX LEVIES AND RATES FOR ________, IN TOWNSHIP

TAX VALUATION $

GOVERNMENTAL UNIT

Amount Approved By Budget Commission County Auditor’s Estimate of Rate, In Mills

Inside Outside Total


Outside 10 Mill Limit Total

County

Township

School

Municipality

Other

Total

III - 24

CERTIFICATE OF YEAR END BALANCES

III - 25

Cer

tifi

cate

of

the

Tot

al A

mou

nt F

rom

All

Sour

ces

Ava

ilab

le

For

Exp

end

itu

res,

an

d B

alan

ces

(Rev

. Cod

e, S

ec. 5

705.

36)

Fro

m th

e :_

____

____

____

____

____

____

____

____

_

____

____

_Cou

nty

____

____

____

____

____

___,

Ohi

o, a

s of

___

____

____

_, _

____

To

the

Cou

nty

Aud

itor

of

said

Cou

nty:

The

fol

low

ing

is t

he t

otal

am

ount

fro

m a

ll s

ourc

es a

vail

able

for

exp

endi

ture

for

all

fun

ds a

s se

t up

in

the

tax

budg

et (

show

n in

the

fis

cal

offi

cer

ledg

ers

if n

o ta

x bu

dget

was

req

uire

dun

der

5705

.281

) th

at e

xist

at t

he e

nd o

f th

e fi

scal

yea

r.

Tot

al

Car

ryov

er

Bal

ance

Plu

s E

stim

ated

R

esou

rces

Tot

al

Est

imat

ed

Rev

enu

e F

rom

All

Sour

ces

Car

ryov

er

Bal

ance

A

vail

able

For

A

pp

rop

riat

ion

s

Ad

van

ces

Not

R

epai

d

Res

erve

B

alan

ce

Acc

ount

s E

ncum

bran

ces

12/3

1/__

___

Cas

h B

alan

ce

12/3

1/__

___

Fun

d

Typ

es

Gov

ern

men

tal F

un

d T

ypes

Gen

eral

Fun

d

Spe

cial

Rev

enue

Deb

t Ser

vice

Cap

ital

Pro

ject

s

Per

man

ent

Pro

pri

etar

y F

und

Typ

es

Ent

erpr

ise

Int

erna

l Ser

vice

Fid

uci

ary

Fu

nd

Typ

e

Pri

vate

Pur

pose

Tru

st

Tot

al A

ll F

un

ds

(Exc

lud

ing

Age

ncy)

III - 26

Tot

al

Car

ryov

er

Bal

ance

Plu

s E

stim

ated

R

esou

rces

Tot

al E

stim

ated

R

even

ue

Fro

m A

ll So

urce

s

Car

ryov

er

Bal

ance

A

vail

able

For

A

pp

rop

riat

ion

s

Ad

van

ces

Not

R

epai

d

Res

erve

B

alan

ce

Acc

ount

s E

ncum

bran

ces

12/3

1/__

___

Cas

h

Bal

ance

12

/31/

Fun

d

Typ

es

Gov

ern

men

tal F

un

d T

ypes

Gen

eral

Fu

nd

1000

Gen

eral

Fun

d

Spec

ial R

even

ue F

und

2011

Mot

or V

ehic

le L

icen

se T

ax

2021

Gas

olin

e T

ax

2031

Roa

d an

d B

ridg

e

2041

-206

9 C

emet

ery

Fun

ds

2071

-207

9 G

arba

ge a

nd W

aste

Dis

t.

2081

-210

9 P

olic

e D

istr

ict

2111

-213

9 F

ire

Dis

tric

t

2141

-216

9 R

oad

Dis

tric

t

2171

-218

0 P

ark

Lev

y

2181

-218

9 Z

onin

g F

unds

2191

-221

9 S

peci

al L

evy

Fun

ds

2221

Dru

g L

aw E

nfor

cem

ent

2231

Per

mis

sive

Mot

or V

eh. L

ic. T

ax

2241

Per

mis

sive

Sal

es T

ax

2901

-299

9 M

isc.

Spe

cial

Rev

enue

Tot

al S

pec

ial R

even

ue

Fu

nd

s

III - 27

Tot

al C

arry

over

B

alan

ce P

lus

Est

imat

ed

Res

ourc

es

Tot

al

Est

imat

ed

Rev

enu

e F

rom

All

Sour

ces

Car

ryov

er

Bal

ance

A

vail

able

For

A

pp

rop

riat

ion

s

Ad

van

ces

Not

R

epai

d

Enc

umbr

ance

s 12

/31/

____

_ C

ash

Bal

ance

12

/31/

____

_ F

und

T

ypes

Deb

t S

ervi

ce F

un

ds

3101

-319

9 G

ener

al (

Bon

d/N

ote)

Ret

.

3201

-329

9 S

inki

ng F

unds

3301

-339

9 S

peci

al A

sses

smen

t

3901

-399

9 M

isce

llan

eous

Deb

t Ser

v.

Tot

al D

ebt.

Ser

vice

Fu

nd

s

Cap

ital

Ser

vice

Fu

nd

s

4101

-419

9 B

ond

Fun

ds

4201

-429

9 C

apit

al E

quip

men

t

Not

e: C

apit

al E

quip

men

t Fun

ds S

houl

d

not

be

in u

se a

fter

199

8

4301

-439

9 P

erm

anen

t Im

prov

emen

t

4401

-449

9 P

ubli

c W

orks

Com

m. P

roj.

4501

-459

9 S

peci

al A

sses

s. F

unds

4901

-499

9 M

isc.

Cap

ital

Pro

ject

s F

unds

Tot

al C

apit

al P

roje

cts

Fu

nd

s

Res

erve

B

alan

ce

Acc

ount

s

III - 28

Tot

al C

arry

over

B

alan

ce P

lus

Est

imat

ed

Res

ourc

es

Tot

al

Est

imat

ed

Rev

enu

e F

rom

All

Sour

ces

Car

ryov

er

Bal

ance

A

vail

able

For

A

pp

rop

riat

ion

s

Ad

van

ces

Not

R

epai

d

Enc

umbr

ance

s 12

/31/

____

_ C

ash

Bal

ance

12

/31/

____

_ F

und

T

ypes

Per

man

ent

Fu

nd

Typ

es

4951

-499

9 P

erm

anen

t Fun

ds

Tot

al P

erm

anen

t F

un

ds

Pro

pri

etar

y F

und

Typ

es

En

terp

rise

Fu

nd

s

5001

-599

9 E

nter

pris

e F

unds

Tot

al E

nte

rpri

se F

un

ds

Inte

rnal

Ser

vice

Fu

nd

s

6001

-699

9 In

tern

al S

ervi

ce F

unds

Tot

al I

nte

rnal

Ser

vice

Fu

nd

s

Fid

uci

ary

Fu

nd

s

9751

-999

9 P

riva

te P

urpo

se T

rust

Fun

ds

Tot

al F

idu

ciar

y F

un

ds

Tot

al A

ll F

un

ds

(Exc

lud

ing

Age

ncy)

Res

erve

B

alan

ce

Acc

ount

s

III - 29

AMENDED OFFICIAL CERTIFICATE OF

ESTIMATED RESOURCES

III - 30

AMENDED OFFICIAL CERTIFICATE OF ESTIMATED RESOURCES (Rev. Code, Sec. 5705.36)

To the Trustee of the Township of ____________________________________________________: The following is the amended official certificate of estimated resources for the fiscal year beginning January 1st, _______, as revised by the Budget Commission of said County, which shall govern the total of appropriations made at any time during such fiscal year:

UnencumberedFund Balance Other

Types 1/1/__________ Taxes Sources Total Governmental Fund Types

General

Special Revenue

Debt Service

Capital Projects

Permanent

Proprietary Fund Types

Enterprise

Internal Service

Fiduciary Fund Types

Private Purpose Trust

Total (Excluding Agency)

Signed: ______________________

______________________ Budget Commission

______________________

III - 31


Types 1/1/_______ Taxes Sources Total

Governmental Fund Types

General Fund

1000-General

Special Revenue Funds

2011-Motor Vehicle License Tax Fund

2021-Gasoline Tax Fund

2031-Road and Bridge Fund

2221-Drug Law Enforcement Fund

Total Special Revenue Funds

Debt Service Funds

3101-General Obligation Bonds

3301 Special Assess. Bond Retirement

Total Debt Service Funds

Capital Project Funds

Total Capital Project Funds

Permanent Funds

Total Permanent Funds

Proprietary Fund Types

Enterprise Funds

Total Enterprise Funds

Internal Service Funds

III - 32


Types 1/1/_______ Taxes Sources Total

Total Internal Service Funds

Fiduciary Fund Types

Private Purpose Trust Funds

Total Private Purpose Trust Funds

Total - All Funds (Excluding Agency)

III - 33

ANNUAL APPROPRIATIONS

III - 34

TOWNSHIP ANNUAL APPROPRIATION RESOLUTION

The Board of Trustees of Township, in County, Ohio,

met in session on the day of , 20 , at the office of ________

with the following members present:

moved the adoption of the following Resolution:

BE IT RESOLVED by the Board of Trustees of Township, _________________

County, Ohio, that to provide for the current expenses and other expenditures of said Board of Trustees,

during the fiscal year ending December 31, 20 , the following sums be and the same are hereby set

aside and appropriated for the several purposes for which expenditures are to be made for and during said

fiscal year, as follows, viz:

seconded the Resolution and the

roll being called upon its adoption the vote resulted as follows:

Adopted , 20

_________________________________________

Township Fiscal Officer

III - 35

TOWNSHIP ANNUAL APPROPRIATIONS

GENERAL FUND

General Government Administrative

Personal Services $ ______________ Employee Fringe Benefits $ ______________ Purchased Services $ ______________ Supplies and Materials $ ______________ Other $ ______________ Capital Outlay $ ______________ Debt Service $ ______________ Other Financing Uses $ ______________

Townhalls, Memorial Buildings and Grounds Personal Services $ ______________ Employee Fringe Benefits $ ______________ Purchased Services $ ______________ Supplies and Materials $ ______________ Other $ ______________ Capital Outlay $ ______________ Debt Service $ ______________ Other Financing Uses $ ______________

Zoning


Other

Personal Services $ ______________ Employee Fringe Benefits $ ______________ Purchased Services $ ______________ Supplies and Materials $ ______________ Other $ ______________ Capital Outlay $ ______________ Debt Service $ _______________ Other Financing Uses $ ______________

TOTAL GENERAL GOVERNMENT $0.00

III - 36

That there be appropriated for PUBLIC SAFETY: Public Safety Police Protection


Fire Protection


Emergency Medical Services Personal Services $ ______________ Employee Fringe Benefits $ ______________ Purchased Services $ ______________ Supplies and Materials $ ______________ Other $ ______________ Capital Outlay $ ______________ Debt Service $ ______________ Other Financing Uses $ ______________

Civil Defense


Other


TOTAL PUBLIC SAFETY $0.00

III - 37

That there be appropriated for PUBLIC WORKS: Public Works Lighting


Sanitary Dumps


Highways


Other


TOTAL PUBLIC WORKS $0.00

III - 38

That there be appropriated for HEALTH: Health Cemeteries


Health Districts


Underground Storage Tanks Personal Services $ ______________ Employee Fringe Benefits $ ______________ Purchased Services $ ______________ Supplies and Materials $ ______________ Other $ ______________ Capital Outlay $ ______________ Debt Service $ ______________ Other Financing Uses $ ______________

Other


TOTAL HEALTH $0.00

III - 39

That there be appropriated for HUMAN SERVICES:Human Services Human Services


Other


TOTAL HUMAN SERVICES $0.00

That there be appropriated for CONSERVATION-RECREATION: Conservation - Recreation Parks and Recreation


Other


TOTAL CONSERVATION - RECREATION $0.00

III - 40

That there be appropriated for MISCELLANEOUS: Miscellaneous


TOTAL MISCELLANEOUS $0.00

That there be appropriated for CAPITAL OUTLAY: Capital Outlay

Land $ ______________ Buildings $ ______________ Improvement of Sites $ ______________ Machinery, Equipment and Furniture $ ______________ Motor Vehicles $ ______________ Other Capital Outlay $ ______________

TOTAL CAPITAL OUTLAY $0.00

That there be appropriated for DEBT SERVICE: Debt Service

Principal Payments - Bonds $ ______________ Principal Payments - Notes $ ______________ Interest Payments $ ______________ Fiscal Changes $ ______________

TOTAL DEBT SERVICE $0.00

That there be appropriated for OTHER FINANCING USES: Other Financing Uses

Operating Transfers Out $ ______________ Advances Out $ ______________ Contingencies $ ______________ Other Financing Uses $ ______________

TOTAL OTHER FINANCING USES $0.00

TOTAL GENERAL FUND $0.00

III - 41

______________ FUND

General Government Administrative


Townhalls, Memorial Buildings and Grounds Personal Services $ ______________ Employee Fringe Benefits $ ______________ Purchased Services $ ______________ Supplies and Materials $ ______________ Other $ ______________ Capital Outlay $ ______________ Debt Service $ ______________ Other Financing Uses $ ______________

Zoning


Other


TOTAL GENERAL GOVERNMENT $0.00

III - 42

That there be appropriated for PUBLIC SAFETY: Public Safety Police Protection


Fire Protection


Emergency Medical Services Personal Services $ ______________ Employee Fringe Benefits $ ______________ Purchased Services $ ______________ Supplies and Materials $ ______________ Other $ ______________ Capital Outlay $ ______________ Debt Service $ ______________ Other Financing Uses $ ______________

Civil Defense


Other


TOTAL PUBLIC SAFETY $0.00

III - 43

That there be appropriated for PUBLIC WORKS: Public Works Lighting


Sanitary Dumps


Highways


Other


TOTAL PUBLIC WORKS $0.00

III - 44

That there be appropriated for HEALTH: Health Cemeteries


Health Districts


Underground Storage Tanks Personal Services $ ______________ Employee Fringe Benefits $ ______________ Purchased Services $ ______________ Supplies and Materials $ ______________ Other $ ______________ Capital Outlay $ ______________ Debt Service $ ______________ Other Financing Uses $ ______________

Other


TOTAL HEALTH $0.00

III - 45

That there be appropriated for HUMAN SERVICES: Human Services


Other


TOTAL HUMAN SERVICES $0.00

That there be appropriated for CONSERVATION-RECREATION: Conservation - Recreation Parks and Recreation


Other


TOTAL CONSERVATION - RECREATION $0.00

III - 46

That there be appropriated for MISCELLANEOUS: Miscellaneous


TOTAL MISCELLANEOUS $0.00

That there be appropriated for CAPITAL OUTLAY: Capital Outlay

Land $ ______________ Buildings $ ______________ Improvement of Sites $ ______________ Machinery, Equipment and Furniture $ ______________ Motor Vehicles $ ______________ Other Capital Outlay $ ______________

TOTAL CAPITAL OUTLAY $0.00

That there be appropriated for DEBT SERVICE: Debt Service

Principal Payments - Bonds $ ______________ Principal Payments - Notes $ ______________ Interest Payments $ ______________ Fiscal Changes $ ______________

TOTAL DEBT SERVICE $0.00

That there be appropriated for OTHER FINANCING USES: Other Financing Uses

Operating Transfers Out $ ______________ Advances Out $ ______________ Contingencies $ ______________ Other Financing Uses $ ______________

TOTAL OTHER FINANCING USES $0.00

TOTAL ______________ FUND $0.00

GRAND TOTAL OF ANNUAL APPROPRIATIONS FOR ALL FUNDS $0.00

III - 47

THE STATE OF OHIO, COUNTY,

I, Township Fiscal Officer of

Township, in

County, Ohio, and in whose custody the Files, Journal, and Records of said Board

are required by the Laws of the State of Ohio to be kept, do hereby certify that the

foregoing Annual Appropriation Resolution is taken and copied from the original

Resolution now on file with said Board, that the foregoing Resolution has been

compared by me with the said original and that the same is a true and correct copy

thereof.

WITNESS my signature, this day of , 20 .

_________________________________________________

III - 48

ANNUAL APPROPRIATION RESOLUTION

BOARD OF TOWNSHIP TRUSTEES

Township,

County, Ohio.

Passed , 20_____

For the Fiscal Year Ending December 31, 20______

Filed , 20___

________________________________ County Auditor

By _______________________________ Deputy

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II - 13

ORIGINAL Receipt No. 1 $5,850.00 Date 01-15-XX OFFICE OF THE TOWNSHIP FISCAL OFFICER Any Township My Town, Any County, Ohio Received of Auditor of State Five thousand-eight hundred and fifty and 00/100 Dollars For Cigarette Tax-General Fund 1000-534 I.M. Good Fiscal officer ORIGINAL Receipt No. 2 $500.00 Date 01-15-XX OFFICE OF THE TOWNSHIP FISCAL OFFICER Any Township My Town, Any County, Ohio Received of Auditor of State Five hundred and 00/100 Dollars For Local Government Distribution - General Fund 1000-532 I.M. Good Fiscal officer ORIGINAL Receipt No. 3 $4,000.00 Date 01-15-XX OFFICE OF THE TOWNSHIP FISCAL OFFICER Any Township My Town, Any County, Ohio Received of County Auditor

Four thousand and 00/100 Dollars For General Property Tax Advance - General Fund 1000-101 I.M. Good Fiscal officer

II - 14

ORIGINAL Receipt No. 4 $4,000.00 Date 01-30-XX OFFICE OF THE TOWNSHIP FISCAL OFFICER Any Township My Town, Any County, Ohio Received of Auditor of State Four thousand and 00/100 Dollars For Gasoline Tax - Gasoline Tax Fund 1000-537 I.M. Good Fiscal officer ORIGINAL Receipt No. 5 $250.00 Date 01-30-XX OFFICE OF THE TOWNSHIP FISCAL OFFICER Any Township My Town, Any County, Ohio Received of XYZ Group Two hundred and Fifty and 00/100 Dollars For Rent - General Fund 1000-802 I.M. Good Fiscal officer ORIGINAL Receipt No. 6 $1,000.00 Date 01-30-XX OFFICE OF THE TOWNSHIP FISCAL OFFICER Any Township My Town, Any County, Ohio Received of Last National Bank - CD #1234 interest One thousand and 00/100 Dollars For Interest - General Fund 1000-701 I.M. Good Fiscal officer

II - 26

PURCHASE ORDER

OFFICE OF THE Township Fiscal officer Requisition No.

Purchase Order and Certificate No. 4

Any County, Ohio APPROPRIATION

My Town, Ohio Jan. 5, 20XX Code

Amount

To: Blank Forms, Inc. 1000-110-410

$500 00

My Town, Ohio 12345

Deliver to: Any Township

At: Any County, My Town, Ohio 12345

Terms: Payable quarterly @ $500.00 upon billing - check

Quantity

Unit

Description Price/Unit

Amount

1 Box

Pre-numbered Purchase Orders.

$500 00

Beginning 1-10-XX

FISCAL OFFICER’S CERTIFICATE APPROVED BY:

It is hereby certified that the amount of ( $500.00 ) _______________________ required to meet the contract, agreement, obligation, payment or expenditure for the above, has been lawfully appropriated or _______________________ authorized or directed for such purpose and is in the Treasury or in process of collection to the credit of _________________ _______________________ General Fund Fund free from any obligation or certification now outstanding. _______________________ Dated 1-5-XX I.M. Good This order is not valid unless Fiscal officer Any Township Fiscal officer’s Certificate is

signed.

ORIGINAL (To be sent to vendor)

II - 27

BLANKET PURCHASE ORDER




My Town, Ohio January 2, 20XX Code

Amount

To: Cheap Power Company 1000-120-351

$350 00

My Town, Ohio 12345


At: same, My Town, Ohio 12345

Terms: Check - 10 days after receipt of bill

Quantity

Unit


Amount

Electric bill for town hall for January-March

$350 00

#124-January Electric - $120.00

230 00


It is hereby certified that the amount of ( $350.00 ) _______________________ required to meet the contract, agreement, obligation, payment or expenditure for the above, has been lawfully appropriated or _______________________ authorized or directed for such purpose and is in the Treasury or in process of collection to the credit of _________________ _______________________ General Fund free from any obligation or certification now outstanding. _______________________ Dated 1-2-XX I.M. Good This order is not valid unless Fiscal officer Any Township Fiscal officer’s Certificate is

signed. ORIGINAL (To be sent to vendor)

II - 28

THEN & NOW PURCHASE ORDER




My Town, Ohio January 30, 20XX Code

Amount

To: XYZ Furnace Company 1000-120-360

$300 00

My Town, Ohio 12345

Deliver to: Township Hall

At:

Terms: Check - 10 days after billing

Quantity

Unit


Amount

Emergency repair of furnace

$300 00

on Saturday, 1-23-XX. Date of bill will also

be 1-23-XX.


It is hereby certified that both at the time of the making of this _______________________ contract or order and at the date of the execution of this certificate, the amount of ( $300.00 ) required to pay this contract or order _______________________ has been appropriated for the purpose of this contract or order an is in the treasury or in the process of collection to the credit of the _______________________ General Fund free from any previous encumbrance. _______________________ Dated 1-30-XX I.M. Good This order is not valid unless Fiscal officer Any Township Fiscal officer’s Certificate is

signed. ORIGINAL (To be sent to vendor)

II - 29

PURCHASE ORDER




My Town, Ohio Jan. 8, 20XX Code

Amount

To: Big Rocks, Inc. 2031-330-420

$800 00

My Town, Ohio 12345


At: Any County, My Town, Ohio 12345

Terms: Payable quarterly @ $800.00 upon billing - check

Quantity

Unit


Amount

100

Tons

100 Tons #57 Gravel $8.00

$800 00

Beginning 1-08-XX


It is hereby certified that the amount of ( $800 ) _______________________ required to meet the contract, agreement, obligation, payment or expenditure for the above, has been lawfully appropriated or _______________________ authorized or directed for such purpose and is in the Treasury or in process of collection to the credit of _________________ _______________________ Road & Bridge Fund Fund free from any obligation or certification now outstanding. _______________________ Dated 1-8-XX I.M. Good This order is not valid unless Fiscal officer Any Township Fiscal officer’s Certificate is

signed.

ORIGINAL (To be sent to vendor)

II - 31

Warrant No. 123 Township Any Township Amount of Warrant $ 500.00

Payable to

Blank Forms, Inc. Address: 5545 A Road, Box 999, My Town, Ohio 12345 Date: 1/15/20xx

EXAMINED AND FOUND CORRECT Trustee # 1 Trustee # 2 Trustee # 3

DISTRIBUTION

Fund

Appr’n Amt.

Certified Amt. Of Warrant

Credit Appr’n

General

1000-

110-410

500

00

500

00

II - 32

VOUCHER OFFICE OF THE TOWNSHIP FISCAL OFFICER Any Township Township, Any County , My Town , Ohio

Purchase Order and Certificate No.

To Blank Office Forms, Inc. 4______ ____________ ____________

Address 5545, A Road Box 999, My Town, Ohio 12345

Quantity


Amount 1 Box

1000 Pre-numbered Purchase Orders

$ 500.00

$ 500 00

TOWNSHIP ACCOUNTING MANUAL

II - 34

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II - 35

Che

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II - 44

BANK RECONCILIATION

1. Sort all checks returned in your statement into numerical order by check number. 2. Compare all of these checks to your check register to determine the ones that are missing. 3. Write down amounts of all missing checks in the “Checks Outstanding” column below. 4. Now fill in the appropriate blanks below. When you finish, your “Adjusted Check Book Balance”

should equal your “Adjusted Statement Balance.”

CHECKS OUTSTANDING

NO. AMOUNT The balance in checkbook $54,109.24

Less monthly service charge

- 0 -

122

325.00 Less other charges not entered in checkbook

- 0 -

130

200.00

- 0 -

131

62.00

- 0 -

132

22.50 Total charges to subtract

- 0 -

Adjusted Checkbook Balance

$54, 109.24

Bank Balance (as of the date of this

statement)

$ 4,638.38

Plus any deposits you have made that do

$ 156.86

not appear on this statement

Add Investments

50,000.00

TOTAL

686.00 Less checks outstanding

686.00

ADJUSTED STATEMENT BALANCE

$ 54,109.24

RV - Reversed Item DR - Deposited Item Returned SC - Service Charge CM - Credit Memo OC - Overdraft Charge MC - Miscellaneous Charge RT - Return Check Charge OD - Overdrawn (Balance) CC - Certified Check Debit LC - Line of Credit DM - Debit Memo WT - Wire Transfer LS - List Posting


II - 46

INVESTMENT LEDGER

Date 20XX

Description

Number

Receipt Number

Check

No.

Purchased Redeemed Balance

1/1

Last Nat’l CD 6%-Mat. 5/15/00

General 100% #1234

Memo

X

$100,000

1/30

Last Nat’l Interest Pmt.

CD 1234

6 9999

X

$100,000

2018 Ohio Compliance Supplement Direct Laws Section 1-2

9

1-2 Compliance Requirements: Ohio Rev. Code §§ 5705.41 (D); and 5705.42 - Restriction upon appropriation and expenditure of money – certificate of fiscal officer. Summary of Requirements: The authorization of a bond issue is deemed an appropriation of the proceeds of the bond issue for the purpose for which such bonds were issued. No expenditure shall be made from any bond fund until first authorized by the taxing authority. [Ohio Rev. Code § 5705.41(A)] Similarly, Federal and State grants or loans are “deemed appropriated”6 for such purpose by the taxing authority” as provided by law and shall be recorded as such by the fiscal officer of the subdivision, and is deemed in process of collection [Ohio Rev. Code § 5705.42]. No orders or contracts involving the expenditure of money are to be made unless there is a certificate of the fiscal officer that the amount required for the order or contract has been lawfully appropriated and is in the treasury or in the process of collection7 to the credit of an appropriate fund free from any previous encumbrances. [Ohio Rev. Code § 5705.41(D)(1)]8 9

6 “Deemed an appropriation” under this section means the Federal or State government has already appropriated and established the purpose(s) for which a government can spend monies received from Federal or State grants and loans. The taxing authority cannot deviate from this purpose; the taxing authority can only resolve to spend the money for a purpose already prescribed in a contract, grant agreement, loan agreement, etc. Therefore, Federal and State grants and loans received under Ohio Rev. Code § 5705.42 do not require formal appropriation by the legislative body. In other words, Ohio Rev. Code § 5705.42 effectively eliminates an unnecessary appropriation action by the taxing authority. However, Ohio Rev. Code § 5705.42 directs the fiscal officer to record the appropriation amount “as such” which AOS interprets to be the accounting system* and/or the budgetary statements or footnotes as applicable for their financial reporting framework.in the accounting system. The fiscal officer should also include the appropriated amounts on the (amended) certificate to properly monitor budget versus actual activity. Note: Amounts “deemed appropriated” are subject to inclusion in GAAP budgetary presentations (GASB Cod. 2400.102). The government has no legal authority to spend these resources unless they were either appropriated by the legislative authority or deemed appropriated by the Federal or State government. (2015-1 GASB Implementation Guide Q&A 7.91.14 GASB Cod. 2400.702-14) *NOTE: If the auditee does not record the appropriation amount in the accounting system, but does report in the financial statements and/or footnotes, auditors should consider issuing a management letter comment for the auditee to record in their accounting system. 7 It is permissible to certify a purchase without sufficient cash “in the bank” if a government is reasonably certain cash will be on hand in time to pay the invoice when due (i.e. is “in the process of collection”). For example, the Ohio EMA disburses Homeland Security grants only when the local government certifies to OEMA they have an invoice on hand requiring payment. Since the government will receive OEMA’s cash in time to pay the vendor, the CFO can certify the acquisition even if there is no cash in the fund at the time of the certification. (This assumes there is sufficient appropriation for the payment). 8 Under Ohio Rev. Code §§ 9.10, and 9.11 and 1990 Op. Atty. Gen. No. 90-082, the fiscal officer need not manually sign each certification. Electronic or mechanical signatures are permissible. However, Ohio Rev. Code § 9.10 expressly prohibits using rubber stamp signatures. (We likely would not deem using a rubber stamp to be material noncompliance.) 9 Ohio Rev. Code § 3315.20 permits schools to incur a fund cash deficit in certain circumstances.


10

If an entity levies taxes, Ohio Rev. Code § 5705.41 applies. However, some entities with taxing authority do not levy taxes. When they do not levy taxes, Ohio Rev. Code § 5705.28(B)(2) permits a comparable, but somewhat streamlined budget process. Ohio Rev. Code § 5705.28(B)(2) requires entities to follow § 5705. 41.10

Per Ohio Rev. Code § 5705.41(D)(3), “Contract” as used in this section excludes current payrolls of regular employees and officers.

Note: See Appendix A-2 of the OCS Implementation Guide for examples of direct charges that do not require a certificate under Ohio Rev. Code § 5705.41(D).

The statute provides the following exceptions to this basic requirement:

Then and Now Certificate: This exception provides that, if the fiscal officer can certify that both at the time that the contract11 or order was made and at the time that he is completing his certification, sufficient funds were available or in the process of collection, to the credit of a proper fund, properly appropriated and free from any previous encumbrance, the taxing authority can authorize the drawing of a warrant. The taxing authority has 30 days from the receipt of such certificate to approve payment by resolution or ordinance. If approval is not made within 30 days, there is no legal liability on the part of the subdivision or taxing district.

Amounts of less than $100 for counties, or less than $3,000 for other political subdivisions, may be paid by the fiscal officer without such affirmation of the taxing authority upon completion of the "then and now" certificate, provided that the expenditure is otherwise lawful. This does not eliminate any otherwise applicable requirement for approval of expenditures by the taxing authority. [Ohio Rev. Code § 5705.41(D)]

Fiscal officers may prepare "blanket" certificates for a sum not exceeding an amount established by resolution or ordinance12 adopted by the members of the legislative authority against any specific line item account over a period not extending13 beyond the end of the current fiscal year. The blanket

10 For conservancy districts, auditors should additionally review the requirements of Ohio Rev. Code § 6101.44 and tailor their compliance testing procedures accordingly, if necessary. For conservancy districts that levy taxes, we should cite to the budgetary requirements contained in Ohio Rev. Code § 6101.44 where they are similar to requirements contained in Ohio Rev. Code Chapter 5705. The more specific requirements contained in Ohio Rev. Code Chapter 6101 trump those contained in Chapter 5705. Auditors should apply the provisions of Ohio Rev. Code Chapter 5705 when Chapter 6101 does not address budgetary restrictions applicable to conservancy districts.

11 1987 Op. Atty. Gen. No. 87-069 concluded that when a government uses Then and Now certificates, they should charge the cost to the appropriation in effect at the time they incurred the obligation. For example, if a calendar-year government orders an item in December 20XX, the government should charge the cost to 20XX appropriations, even if the fiscal officer signs a Then and Now Certificate in January 20XX+1.

12 The governing authority is only required to adopt one ordinance or resolution establishing the dollar limits for blanket certificates. A separate ordinance or resolution approving each individual blanket certificate is not necessary.

13 We interpret the word “extends” in this context as the authority to certify commitments against a regular blanket certificate or super blanket certificate that expires at year end. However, the authority to pay against previously certified commitments continues until all outstanding commitments are paid. (In other words, the government should consider these unpaid year-end commitments similar to other outstanding commitments/encumbrances, and reduce next year’s opening unencumbered balances for these amounts.)


11

certificates may, but need not, be limited to a specific vendor. Only one blanket certificate may be outstanding at one particular time for any one particular line item14 appropriation.

In addition to regular blanket certificates, a subdivision’s fiscal officer may also issue so-called “super blanket” certificates for any amount for expenditures and contracts from a specific line-item appropriation account in a specified fund for most professional services, fuel, oil, food items and any other specific recurring and reasonably predictable operating expense. This certification is not to extend beyond the fiscal year or, in the case of counties, beyond the quarterly spending plan established by the county commissioners. More than one super blanket certificate may be outstanding at one particular time for a particular line-item appropriation account.

Continuing Contracts to be Performed in Whole or in Part in an Ensuing Fiscal Year: Where a continuing contract is to be performed in whole or in part in an ensuing fiscal year, only the amount required to meet those amounts in the fiscal year in which the contract is made needs to be certified. (1987 Op. Atty. Gen. 87-069)

Per Unit Contracts: Where contracts are entered into on a per unit basis, only the amount estimated to become due in the current fiscal year need be certified. (1987 Op. Atty. Gen. No. 87-069)

Contract or Lease Running Beyond the Termination of the Fiscal Year Made: Pursuant to § 5705.44, Ohio Rev. Code, where a contract or lease runs beyond the termination of the fiscal year in which it is made, only the amount of the obligation maturing in the current fiscal year need be certified. The remaining amount is a fixed charge required to be provided for in the subsequent fiscal year's appropriations as a fixed charge.

Payments made from the earnings of a public utility are exempted from the certification (and encumbering) requirements of Ohio Rev. Code section 5705.41(D). [Ohio Rev. Code § 5705.44 and 1987 Op. Atty. Gen. No. 87- 069] However, these payments are still subject to the requirements of Ohio Rev. Code § 5705.41(B).

The Attorney General, in 1987 Op. Atty. Gen. No. 87-069, has clarified the application of the exceptions set forth above. In summary, he has indicated that:

If a government subject to Ohio Rev. Code § 5705.41(D) enters into a continuing contract under which no goods or services will be delivered during the current fiscal year and payment will not be due until delivery, no amount need be certified as available during the current fiscal year. Pursuant to Ohio Rev. Code § 5705.44, the amount remaining unpaid at the end of a fiscal year to become due in the next fiscal year must be included in the annual appropriation measure for the next fiscal year as a fixed charge.

If under a continuing contract it cannot be determined whether delivery of goods or services and the obligation to make payment will take place in the current or an ensuing fiscal year, the total amount due under the contract must be certified as available during the current year.

If under a continuing contract delivery of goods or services is to occur in the current fiscal year with the obligation to make payment deferred until an ensuing fiscal year, the amount required to meet the obligation for goods or services delivered during the current fiscal year must be certified as available in that fiscal year.

14 There is no additional legal explanation for what “line item appropriation” means in this context; therefore, AOS interprets “line item” to mean accounting line item, which is not necessarily the “legal level of control.”


12

If a government subject to Ohio Rev. Code § 5705.41(D), enters into a contract that is not a continuing contract, the total amount due under the contract must be certified as available in the fiscal year in which the contract is made, regardless of when delivery of goods or services will be made or when payment will become due. County Commissioner Authorization: A board of county commissioners, by resolution, may exempt purchases of $1,000 or less from the prior certification requirement. The resolution must specify the dollar limit applicable to such purchases and whether it applies to all purchases, is limited to certain classes of purchases, or is limited to specific purchases. The board must notify the county auditor in writing of its intention to adopt such a resolution and the scope of the resolution. The county auditor has 15 days to comment on the resolution before it may be adopted by the board. Where such a resolution has been adopted, any person authorized to make purchases, within 3 business days (or other time limit the commissioners resolve) of making a purchase exempted under the resolution, must file with the county auditor a written or electronic document stating the purpose, amount, appropriation line item and date of the purchase, and the name of the vendor.

In determining how the government ensures compliance, consider the following:

What control procedures address the compliance requirement?

W/P Ref.

• Policies and Procedures Manuals

• Knowledge and Training of personnel

• Tickler Files/Checklists

• Review/Comparison/Recomputations of Purchase Documents

• Budgetary/Purchasing Accounting/Monitoring System

• Legislative and Management Monitoring

• Management’s identification of changes in laws and regulations

• Management’s communication of changes in laws and regulations to employees – Policies and Procedures Manuals

Suggested Audit Procedures - Compliance (Substantive) Tests: 1. Search for material unrecorded liabilities and/or encumbrances at year end. Refer to minutes and

records immediately following the fiscal year cutoff date.

2. During the search for material unrecorded liabilities and/or encumbrances at year end, compare the date of the fiscal certificates with invoice dates, noting whether or not the certificate date precedes the invoice/obligation date and was recorded as an encumbrance in the proper year.

Note: The obligation date may precede the invoice date. If separately identified, use the

obligation date when determining compliance.


13

If the government does not expect to complete the project in the current year, the remainder of the project must be appropriated immediately in the subsequent year(s).6

3. Inspect a representative number of “regular blanket” certificates outstanding near year end and

determine that: The amount is established by an ordinance or resolution passed by a majority of the legislative

body. (If the legislative authority passed this in the prior years, agree to permanent file documentation.)

They are not dated after the fiscal year end.

They do not exceed the amount the legislative body established.

Only one certificate is outstanding per line item appropriation.

4. For subdivisions using “super blanket” certificates, inspect the certification of the fiscal officer and determine whether: The certificates were for professional services, fuel, oil, food items or any other specific recurring

and reasonably predictable operating expense and,

They do not run beyond the fiscal year (or quarterly spending plan, if a county adopted a plan).

Audit implications (adequacy of the system and controls, and the direct and material effects of non-compliance, effects on the audit opinions and/or footnote disclosures, significant deficiencies/material weaknesses, and management letter comments):

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2/21/2019 Lawriter - ORC - 5705.14 Transfer of funds.

http://codes.ohio.gov/orc/5705.14 1/2

5705.14 Transfer of funds.

No transfer shall be made from one fund of a subdivision to any other fund, by order of the court or otherwise, except asfollows:

(A) The unexpended balance in a bond fund that is no longer needed for the purpose for which such fund was created shall betransferred to the sinking fund or bond retirement fund from which such bonds are payable.

(B) The unexpended balance in any specific permanent improvement fund, other than a bond fund, after the payment of allobligations incurred in the acquisition of such improvement, shall be transferred to the sinking fund or bond retirement fund ofthe subdivision; provided that if such money is not required to meet the obligations payable from such funds, it may betransferred to a special fund for the acquisition of permanent improvements, or, with the approval of the court of common pleasof the county in which such subdivision is located, to the general fund of the subdivision.

(C)

(1) Except as provided in division (C)(2) of this section, the unexpended balance in the sinking fund or bond retirement fund ofa subdivision, after all indebtedness, interest, and other obligations for the payment of which such fund exists have been paidand retired, shall be transferred, in the case of the sinking fund, to the bond retirement fund, and in the case of the bondretirement fund, to the sinking fund; provided that if such transfer is impossible by reason of the nonexistence of the fund toreceive the transfer, such unexpended balance, with the approval of the court of common pleas of the county in which suchdivision is located, may be transferred to any other fund of the subdivision.

(2) Money in a bond fund or bond retirement fund of a city, local, exempted village, cooperative education, or joint vocationalschool district may be transferred to a specific permanent improvement fund provided that the county budget commission of thecounty in which the school district is located approves the transfer upon its determination that the money transferred will not berequired to meet the obligations payable from the bond fund or bond retirement fund. In arriving at such a determination, thecounty budget commission shall consider the balance of the bond fund or bond retirement fund, the outstanding obligationspayable from the fund, and the sources and timing of the fund's revenue.

(D) The unexpended balance in any special fund, other than an improvement fund, existing in accordance with division (D), (F),or (G) of section 5705.09 or section 5705.12 of the Revised Code, may be transferred to the general fund or to the sinking fundor bond retirement fund after the termination of the activity, service, or other undertaking for which such special fund existed,but only after the payment of all obligations incurred and payable from such special fund.

(E) Money may be transferred from the general fund to any other fund of the subdivision.

(F) Moneys retained or received by a county under section 4501.04 or division (A)(2) of section 5735.27 of the Revised Codemay be transferred from the fund into which they were deposited to the sinking fund or bond retirement fund from which anyprincipal, interest, or charges for which such moneys may be used is payable.

(G) Moneys retained or received by a municipal corporation under section 4501.04 or division (A)(1) of section 5735.27 of theRevised Code may be transferred from the fund into which they were deposited to the sinking fund or bond retirement fundfrom which any principal, interest, or charges for which such moneys may be used is payable.

(H)

(1) Money may be transferred from the county developmental disabilities general fund to the county developmental disabilitiescapital fund established under section 5705.091 of the Revised Code or to any other fund created for the purposes of the countyboard of developmental disabilities, so long as money in the fund to which the money is transferred can be spent for theparticular purpose of the transferred money. The county board of developmental disabilities may request, by resolution, that theboard of county commissioners make the transfer. The county board of developmental disabilities shall transmit a certified copyof the resolution to the board of county commissioners. Upon receiving the resolution, the board of county commissioners maymake the transfer. Money transferred to a fund shall be credited to an account appropriate to its particular purpose.

(2) An unexpended balance in an account in the county developmental disabilities capital fund or any other fund created for thepurposes of the county board of developmental disabilities may be transferred back to the county developmental disabilitiesgeneral fund. The transfer may be made if the unexpended balance is no longer needed for its particular purpose and alloutstanding obligations have been paid. Money transferred back to the county developmental disabilities general fund shall becredited to an account for current expenses within that fund. The county board of developmental disabilities may request, byresolution, that the board of county commissioners make the transfer. The county board of developmental disabilities shalltransmit a certified copy of the resolution to the board of county commissioners. Upon receiving the resolution, the board ofcounty commissioners may make the transfer.

2/21/2019 Lawriter - ORC - 5705.14 Transfer of funds.

http://codes.ohio.gov/orc/5705.14 2/2

(I) Money may be transferred from the public assistance fund established under section 5101.161 of the Revised Code to eitherof the following funds, so long as the money to be transferred from the public assistance fund may be spent for the purposes forwhich money in the receiving fund may be used:

(1) The children services fund established under section 5101.144 of the Revised Code;

(2) The child support enforcement administrative fund established, as authorized under rules adopted by the director of job andfamily services, in the county treasury for use by any county family services agency.

Except in the case of transfer pursuant to division (E) of this section, transfers authorized by this section shall only be made byresolution of the taxing authority passed with the affirmative vote of two-thirds of the members.

Amended by 132nd General Assembly File No. TBD, HB 26, §101.01, eff. 1/1/2018.

Amended by 129th General AssemblyFile No.28, HB 153, §101.01, eff. 9/29/2011.

Amended by 128th General Assemblych.28, SB 79, §1, eff. 10/6/2009.

Effective Date: 01-10-1992 .

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2019 Compensation Charts (updated Jan. 2, 2019)

Compensation adjustments for township officials was amended into Senate Bill 296, which took effect December 27. The bill provides a 1.75% cost of living adjustment (COLA) that begins in 2019 and extends through 2028. Only those township officials that are elected or appointed on or after Jan. 1, 2019 are eligible to receive the increase. The reason that current trustees and fiscal officers are prohibited from takin the increase until their reelection is simple - the Ohio Constitution prohibits such action.

Ohio Constitution, Article II, §20 The general assembly, in cases not provided for in the constitution, shall fix the term of office and the compensation of all officers; but no change therein shall affect the salary of any officer during his existing term, unless the office be abolished.

Per ORC §§505.24 and 507.09, township trustee and fiscal officer salaries are based on the annual budget of the township. If you have any questions about the compensation charts, please do not hesitate to contact the State Association office.

FISCAL OFFICER COMPENSATION ANNUAL SALARY

Township Budget Pay for 2016 (5% increase)

Pay for 2017 (5% increase)

Pay for 2018 (no increase)

Pay for 2019 (1.75%)

**Only applies to officials that were appointed or elected ON or AFTER

Jan. 1, 2019

$250,000 or less $10,398 $10,918 $10,918 $11,109

$250,000.01 - 500,000 $13,370 $14,039 $14,039 $14,285

$500,000.01 - 750,000 $14,854 $15,597 $15,597 $15,870

$750,000.01 - 1,500,000 $17,826 $18,717 $18,717 $19,045

$1,500,000.01 - 3,500,000 $20,796 $21,836 $21,836 $22,218

$3,500,000.01 - 6,000,000 $22,282 $23,396 $23,396 $23,805

$6,000,000.01 - 10,000,000 $25,573 $26,852 $26,852 $27,322

Greater than $10,000,000 $29,585 $31,064 $31,064 $31,608

TRUSTEE COMPENSATION AMOUNT PER DAY, NOT TO EXCEED 200 DAYS PER YEAR

(IF PAID SALARY, 200 TIMES DAILY RATE, PAID MONTHLY)

Township Budget Pay for 2016 (5% increase)

Pay for 2017 (5% increase)

Pay for 2018 (no increase)

Pay for 2019 (1.75%)

**Only applies to officials that were appointed or elected ON or AFTER

Jan. 1, 2019

$250,000 or less $38.49 $40.41 $40.41 $41.12

$250,000.01 - 500,000 $44.57 $46.80 $46.80 $47.62

$500,000.01 - 750,000 $47.27 $49.63 $49.63 $50.50

$750,000.01 - 1,500,000 $54.01 $56.71 $56.71 $57.70

$1,500,000.01 - 3,500,000 $59.42 $62.39 $62.39 $63.48

$3,500,000.01 - 6,000,000 $64.82 $68.06 $68.06 $69.25

$6,000,000.01 - 10,000,000 $83.99 $88.19 $88.19 $89.73

Greater than $10,000,000 $107.98 $113.38 $113.38 $115.36

2/21

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