117-2-03 Annual financial reports.

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

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

(1) Such reports must be filed at the following location: "Auditor of State, Local Government Services Division, 88 East Broad Street, Columbus, Ohio 43216-1140, or Post Office Box 1140, Columbus, Ohio 43216-1140."

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

(B) All counties, cities and school districts, including educational service centers and community schools, shall file annual financial reports which are prepared using generally accepted accounting principles.

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

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

Replaces: Part of 117-1-11, Part of 117-2-21, Part of 117-3-13, Part of 117-4-16, Part of 117-5-18

R.C. 119.032 review dates: 11/30/2010 and 11/30/2015
Promulgated Under: 119.03
Statutory Authority: 117.38
Rule Amplifies: 117.38
Prior Effective Dates: 1/31/1984, 4/30/1984, 8/27/1985, 11/18/1985, 1/1/1986, 2/28/1986, 3/14/1986, 3/20/1986, 1/1/1987, 1/23/1989, 2/1/1989, 8/1/1989, 7/1/2000