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.