Auditor of State, Fiscal Integrity Act

Passed during the 130th General Assembly and enacted on March 23, 2015, the Fiscal Integrity Act raises the bar of accountability for fiscal officers across the state. The law helps deter accounting errors and fraud with increased training requirements and a new removal process for fiscal officers. 

Newly elected or appointed fiscal officers must complete:

• 6 hours of initial education courses before commencing their term in office or within the first year in office
• An additional 18 hours of continuing education courses before the end of their first term in office
  • If the township fiscal officer is appointed to fill a vacancy, the total hours for training will be based upon the amount of time left in the unexpired term 

Re-elected fiscal officers must complete 12 hours of continuing education courses before the end of each subsequent term (including 2 hours of ethics training).

Fiscal officers may count certain training programs or seminars including:

• Public records trainings offered by the Auditor of State or Attorney General (3 hours)
• Continuing education hours completed as a CPA
• CPIM Trainings
• Hours from an approved continuing education course taught by the fiscal officer

Fiscal officers that fall under the requirements include: city auditors, city treasurers, township fiscal officers, village fiscal officers, village clerk-treasurers, village clerks, and in the case of a municipality with a charter, whomever the charter designates with the duties of these offices.

For more information and to access the Training Portal, visit https://www.ohioauditor.gov/fiscalintegrity/default.html