Outgoing FO Certificate of Transition: Auditor of State Bulletin


Date Issued:







April 30, 2021


All Local Governments 


Keith Faber, Ohio Auditor of State


Ohio Revised Code §117.171 – Certificate of Transition by Outgoing Fiscal Officer

About Bulletin 2021-005


The purpose of this bulletin is to prescribe the form and substance of the Certificate of Transition by outgoing fiscal officer as required by recently enacted §117.171 of the Ohio Revised Code (ORC). All county treasurers and fiscal officers as defined by ORC §5705.01 (D), shall timely complete and submit the Auditor of State (AOS) Certificate of Transition to document compliance with ORC §117.171 and to record all required inventory.

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