Soil and Water Conservation Districts (SWCD) are organized under state law, but financial support for operations is not mandated. However, when local funds are garnered by SWCDs (and in some cases when they are not) the law does provide a process by which those funds may be matched by the Ohio Soil and Water Conservation Commission (OSWCC).

Regardless of source, any funds managed by SWCD are public funds, and therefore, must be maintained at the highest level of fiscal integrity. SWCD boards should ensure that proper fiscal internal controls and check and balances are in place. To do this SWCD board members are expected to provide regular oversight of all SWCD funds. This oversight, may include but is not limited to such activities as: a detailed review of monthly bills to be paid, monthly deposit account reconciliation oversight and periodic transaction testing by the board fiscal agent and/or treasurer.

Just as any Ohio public office, SWCDs are audited by the Ohio Auditor of State. For assistance and guidance with regard to SWCD fiscal matters, SWCD staff and board members should contact their designated Ohio Auditor of State representative or designated Program Specialist with the Division of Soil and Water Conservation.

Ohio Auditor of State- Most recent audits

The Auditor of State is 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 application developed by the Auditor of State's office to facilitate filing of certain financial statement, debt, and demographic data to the AOS, satisfying the filing requirements of the ORC and OAC. The Hinkle System increases uniformity in financial reporting, generates the statutory reports for the governor and general assembly required by ORC §117.38, and provides users of this information improved access and functionality.

All entities required to file annually with the Auditor of State must file via the Hinkle System).

Cash Basis Reports