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ASSISTING THE PUBLIC AND OTHER PUBLIC AGENCIES
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Assist in Preparation of County Departmental Budgets -
§5705.28; §5705.3
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Assist Taxpayers in Preparation of Personal Property Tax
Returns - §5711.11 Inferred
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Assist in the Performance of State and Federal Audits -
County Offices - §117.25 Inferred
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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. |