Assist in the Performance of State and Federal Audits - County
Subdivisions - §117.25 Inferred
As Chief Fiscal Officer of the County (§5705.01),
and Chief Assessor of the County (§5713.01; §5715.01), the Auditor maintains and
determines various financial information for the County and its subdivisions. The Auditor
determines the estimates of revenues, both intergovernmental transfers, and taxes, for the
County, and subdivisions. The Auditor, from his official records, also provides analyses
of actual versus budgeted revenues and expenditures, as well as known obligations of the
County.
When a member of the public who is subject to the personal property tax comes into the
Auditor’s office, the Auditor assists the taxpayer in the preparation and filing of
the required return(s). The Auditor helps list all subject property on the appropriate tax
schedules. The Auditor also helps calculate the correct rates of depreciation, listing
percentage, and tax. The Auditor also helps the taxpayer to locate the property in the
appropriate taxing district. The Auditor also provides information to taxpayers about the
tax and the returns by telephone and mail. It is not unusual in smaller counties for the
Auditor to assist in the actual preparation of a very high percentage of the returns filed
during the filing season (February 15 through April 30).
Under Ohio law, and in certain cases as defined by Federal law, all political subdivisions
and taxing authorities are subject to audit. As Chief Fiscal Officer, the Auditor supplies
confirmation of information needed for the audits of political subdivisions and taxing
authorities. For county audits, it is the Auditor’s financial records that must be
presented to the state and federal auditors. The Auditor also provides confirmation of
information for the audits of various County boards, offices, departments, and independent
districts.
