Audit Committee County Treasurer Board of Revision

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General Accounting Department


Ohio Law requires that the Fiscal Office submit an audited annual financial report to the State of Ohio every year. Additionally, our office produces a Comprehensive Annual Financial Report (CAFR). This report is submitted to the Government Finance Officers Association of the United States and Canada (GFOA).  Cuyahoga County has been awarded the Certificate of Achievement for Excellence in Financial Reporting 24 times. This report is also available to the public.

The General Accounting Department, as required by the Ohio Revised Code (ORC), is responsible for certifying, accounting for and payment of funds. The Accounting Department issues approximately 240,000 vendor checks annually to a wide assortment of individuals and commercial enterprises. All assigned counsel payments are issued and distributed by the Accounting Department. The department is responsible for issuing IRS form 1099 to applicable vendors and transmitting the 1099 file to the IRS. The department is also responsible for issuing "B" notices to applicable 1099 reportable vendors.

The (ORC) requires the Fiscal Officer to issue all payroll checks and direct deposits on a biweekly basis. The office currently issues approximately 255,000 payroll checks and direct deposits annually. The department is responsible for issuing federal form W-2 to all employees and the W-2 tapes to Social Security and state and cities. The department also is responsible for Public Employee Retirement System (PERS) employee and employer contributions, federal and state withholding deposit, city withholding reconciliation and federal form 941 reconciliation to the IRS.

Other reports the General Accounting Department is responsible for and require the Fiscal Officer’s signature are the Public Defender Report; Ohio Department of Human Services Reports: Child Support Enforcement, Children Services and Human Services Public Assistance; Emergency Management Report; Juvenile Court and Board of Mental Retardation Reports; the Single Audit to the State Auditor; Single Audit to the Federal Department of Health and Human Services; and the District Board of Health and Soil and Water Conservation Board cash basis reports.


 

When is your annual report available?

Our annual report is available to the general public July 1, of every year.    

When are payments processed?

Payments are processed every Monday and Thursday.    

When are checks mailed?

The Fiscal Officer's Office mails checks daily.    

What is a Comprehensive Annual Financial Report (CAFR)?

A CAFR is the County’s published audited report that is easily readable and efficiently organized. Its contents conform to program standards of the independent Government Finance Officers Association. It must meet the requirements of generally accepted accounting principles and applicable legal requirements.    

Why does the Accounting Department produce a CAFR?

The CAFR gives the County of Cuyahoga the highest standard of financial reporting. The report is extremely beneficial for Bond Rating agencies and also when the County issues debt.    

What is the Certificate of Achievement for Excellence in Financial Reporting Award?

It is a prestigious national award recognizing conformance with the highest standards for preparation of state and local government financial reports.    

Why is the Accounting Department responsible for payment of all funds?

The Ohio Revised Code states that it is a function of the Fiscal Officer's Office.    

What is a "B" Notice and why does the Accounting Department issue them?

A "B" notice is notification from the Internal Revenue Service (IRS) that the payee Name/Taxpayer Identification Number (TIN) combinations reported on IRS form 1099 do not agree with IRS or Social Security Administration (SSA) records. It is mandated by IRS code that a reporting agency solicit the affected payee to obtain certification of the correct Name/TIN combination.    

What is an IRS form 1099 and why does the Accounting Department issue them?

A 1099 is used to report miscellaneous non-employee income to reportable vendors of the County. We are bound by IRS code to issue these information returns.    

Why is it the responsibility for the Accounting Department to issue county payroll?

It is a statutory requirement.    

What is federal form 941 and why is it the Accounting Department’s responsibility?

Form 941 is a quarterly form filed by employers who withhold income taxes on wages, or who must pay Social Security and/or Medicare tax.    

Why is the Accounting Department responsible for the preparation of other agency’s reports and why do these reports need the Fiscal Officer’s signature?

The County must certify that the reported transactions and cash balance listed agree with the records of the County Fiscal Officer’s office.