Source: http://auditor.state.oh.us/financialreporting/default.html
Timestamp: 2019-04-19 06:42:54+00:00

Document:
The Auditor of State is the constitutional officer responsible for ensuring that local public offices file their annual financial reports as required by the Ohio Revised Code (ORC) and Ohio Administrative Code (OAC).
The Hinkle System is an internet-based application that allows certain financial statement, debt, and demographic data to be entered and/or uploaded and transmitted to the AOS to satisfy the filing requirements prescribed by the ORC and the OAC. The Hinkle System increases uniformity in financial reporting, generates the statutory reports for the governor and general assembly required pursuant to ORC §117.38, and provides users of this information improved access and functionality.
Entities must access the Hinkle System via an entity-specific link provided by email to the entity’s fiscal officer/designated contact after the end of the reporting period or via the entity's AOS eServices account.
To log into your eServices account, you will need your entity's customer number and your customer email address on file with the Auditor of State. Once you have logged in, click the "HINKLE SYSTEM" link at the top of the screen.).
For most UAN clients, the entity’s required filing via the Hinkle System will be completed as part of their year-end UAN reporting.
Note to UAN clients reporting on a GAAP or other accounting basis that cannot be prepared by UAN or that wish to prepare the financial statements and notes to the financial statements themselves: please contact UAN support and regarding how to opt out of UAN filing and file via the Hinkle System before completing your entity's year-end UAN reporting.
A waiver from required electronic filing may be requested for limited circumstances. If a non-UAN, small government entity is unable to file electronically, the Electronic Filing Waiver Request for Small Governments form should be completed and submitted for consideration. Waivers may be granted for one financial reporting year only. A new request must be submitted for each annual financial reporting period.
The AOS will consider granting an extension when the circumstances listed in AOS Bulletin 2015-007 exist or have occurred. The request for extension should be submitted to the AOS via the Hinkle System no later than the deadline for filing the annual financial report. Please refer to the Hinkle System Extension Request Quick Guide for guidance. Extension requests submitted by other methods will not be accepted.
Note: Hinkle System due date extensions must be requested on or prior to the current due date. If the due date for your entity's Hinkle System filing has passed, you will no longer be able to request an extension.
For further guidance, please refer to Auditor of State Bulletin 2015-007.
For additional questions, please click here.
ORC §117.38 requires that local public offices file their annual financial reports with the Auditor of State (AOS).
Entities filing on a GAAP basis have 150 days following the end of the fiscal year to submit their financial reports to the AOS in accordance with ORC §117.38.
Other entities required to file and GAAP-mandated entities choosing to not file on a GAAP basis, have 60 days following fiscal year-end to complete their submission in accordance with ORC §117.38.
Community improvement corporations, including economic development corporations and county land reutilization corporations, established under ORC §1724.05 and development corporations established under ORC §1726.11 must file their financial reports to the AOS within 120 days of their fiscal year-end.
Universities and Colleges subject to ORC §3345.72 and/or OAC §126:3-1-01(A)(2)(a) must file their financial statement no later than October thirty-first (31st) of each year.
Community Improvement Corporations, including Economic Development Corporations and County Land Reutilization Corporations – required by ORC §1724.05.
Development Corporations – required by ORC §1726.11.
Universities and Colleges – required by OAC §126:3-1-01(A)(2)(a).
Note: An entity failing to comply with the filing requirements under ORC §117.38 may be subjected to the penalties established by the ORC.
The required components of the financial report will vary by entity type and basis of accounting. Please consider the descriptions below when compiling your annual financial report.
If you have additional questions, please fill out our inquiry form.

References: §117
 §117
 §117
 §117
 §1724
 §1726
 §3345
 §126
 §1724
 §1726
 §126
 §117