Bulletin 2015-007 Page | 1

Bulletin 2015-007

Page | 1

AuditorofStateBulletin

DateIssued: December21,2015

TO:

AllAuditorofState(AOS)FinancialAuditandLocalGovernmentServicesStaff

AllPublicOfficesandOtherEntitiesRequiredtoFileAnnualFinancialReports

withtheAOS

AllIndependentPublicAccountants(IPAs)

FROM:

DaveYost,OhioAuditorofState

SUBJECT: RequiredAnnualFinancialReportFilingbyPublicOfficesandOtherEntities

RequiredtoFile

Overview

x

x

x

x

x

x

x

Bulletin 2015-007

Page | 2

HinkleAnnualFinancialDataReportingSystem(HinkleSystem) must StatutoryFilingRequirements

PublicOfficesandOtherEntitiesRequiredtoFile

Bulletin 2015-007

Page | 3

EntityType

Establishing CodeSection

EntityType

Establishing CodeSection

AgriculturalSocieties(Countyand

ORC1711

JointEconomicDevelopmentDistricts(JEDDs) ORC715

Independent)

AirportAuthorities

ORC308

JointPoliceDistricts

ORC505.482

Alcohol,DrugAddictionandMentalHealth ORC340.01

JointPublicDefenderCommissions

ORC120.23

Boards(MultipleCounty)

Cemeteries(JointTownship,Unionand

ORC517,759

LakeFacilitiesAuthority

ORC353.02

UnionCemeteryDistricts)

Cities

ORC707

Libraries

ORC3375

CollegesandUniversities

ORC3345.72 and

MemorialBuildings(BoardofTrustees)

ORC345

OAC?126:31

01(A)(2)(a)

CommunityBased,MultiCountyand

ORC2301.51,

MetropolitanHousingAuthorities

ORC3735

JuvenileCorrectionalFacilities

307.93,2151

CommunityImprovementCorporations

ORC1724,1726

MultiCountyBoardofDevelopmental

ORC5126.02

(includingEconomicDevelopment

Disabilities

CorporationsandCountyLandReutilization

Corporations)andDevelopment

Corporations

CommunitySchools

ORC3314

New CommunityOrganizations

ORC349

ConservancyDistricts

ORC6101

ParkDistricts

ORC511.18/1545

ConsolidatedDepartmentsofJobandFamily ORC329.40

Port/FinanceAuthorities

ORC4582

Services

ConventionFacilitiesAuthorities

ORC351

PublicHospitals

ORC140.01,339,

513,749

Counties

ORC301

RecreationDistricts

ORC755

CountySchoolFinancingDistricts

ORC3311.50

RegionalArtsandCulturalDistricts

ORC3381

EmergencyManagementAgencies

ORC5502.26

RegionalLibrarySystems

ORC3375.90

EntitiescreatedasRegionalCouncilsof

ORC167

RegionalPlanningCommissions

ORC713

Governments

FamilyandChildrenFirstCouncils

ORC121.37

RegionalStudentEducationDistricts

ORC3313

Fire,EMSandAmbulanceDistricts

ORC307,505

RegionalTransportationImprovementProject ORC5595

GovernmentInsurancePools

ORC9.833,

RegionalWaterandSewerDistricts

ORC6119

2744.08

HealthDistricts

ORC3709

RetirementSystems

ORC145,742,

3307,3309and

5505

JointChildren'sHome

ORC5153.36

SanitaryDistricts

ORC6115

Bulletin 2015-007

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EntityType

SchoolDistricts(Local,City,Exempted Village,Vocational&EducationalService Centers) Science,Technology,Engineeringand Mathematics(STEM)Schools SoilandWaterConservationDistricts

SolidWasteManagementDistricts

Establishing CodeSection

ORC3311

ORC3326 ORC1515 (transfertoORC 940effective 1/1/16) ORC343

EntityType

TransitAuthorities/Commissions(Regionaland SingleCounty)

Establishing CodeSection

ORC306

TransportationImprovementDistricts Villages

ORC5540 ORC707

WatershedDistricts

ORC6105

SpecialImprovementDistricts

ORC1710

WorkforceInvestmentAreaAgencies(Single andMultipleCounty)

ORC6301

Townships

ORC503

?

?  not

RequiredComponentsofFinancialStatements

othercomprehensivebasisofaccounting structure

Bulletin 2015-007

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x Governmental Entities (including governmental nonprofit entities) filing GAAP,

OCBOACashorOCBOAModifiedCashbasis

o

o

o

x Nongovernmental Nonprofit Entities filing GAAP, OCBOA Cash or OCBOA Modified

Cashbasis:

o

o

x RegulatoryCashBasisEntities(acashbasiscommonlyreferredtoas"AOSbasis"):

o

NotestotheFinancialStatements

GASBCodification2300

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