The Fiscal Officer is an elected official and is independent of the township trustees, yet, by law, the clerk must work closely with the trustees. The trustees have the legislative authority in the township and the Fiscal Officer must keep an accurate record of all township accounts and transactions. It is the responsibility of the fiscal office to comply strictly with the legal requirements set for the fiscal officer's duties, to establish and practice rules for efficient management of the fiscal office, and to follow good accounting practices in maintaining records and accounts.
The Ohio Revised Code states several required duties of the Fiscal Officer including, but not limited to: 1) keeping accurate record of the proceedings of board of township trustee meetings; 2) keeping accurate records of all the accounts and transactions of the township trustees; 3) issuing all checks; and 4) preparing or processing payroll.
Each year the fiscal office must prepare an estimate of the revenues and expenditures for the next succeeding year and submit it to the county auditor. Once this is done, a resolution is passed by the trustees which formally adopts the budget as revised and approved by the County.
Funds are obtained from personal and property taxes, local government fund, gasoline and motor vehicle taxes, motor vehicle permissive tax, motel permissive tax, fees, fines and assessments.
The department has 2 employees, an Elected Fiscal Officer, and an Assistant to the Fiscal Officer.