County Auditors Association of Ohio

“Membership of the organization is each of the 88 ohio county auditor's and / or fiscal officers. There are no shareholders. The state is divided into 4 districts (22 counties each); each of those districts elect a state officer to represent the district. On an annual basis, the district elects the district officers which represent the executive committee on the state level. All actions of the state officers and executive committee are voted upon. The state officers and executive committee members (elected annually) makes all decisions on evaluations and raises.”

“Review of form 990 is available to any member upon request. Membership is made aware when the form 990 has been filed.”

“The executive director and assistant director are evaluated annually by the state officers, executive committee and past presidents of the organization. Results of the evaluations are shared and the annual compensation is approved by the officers, executive committee members and past presidents. At the winter conference the approval is ratified by the membership. The secretary/treasurer is subject to bi-annual election by the membership and the annual compensation is identified in the organizations constitution & by-laws.”

“All applicable documents are available to the public.”

“Organization has no unrelated income. Therefore, there is no requirement to file 990-t.”

“Organization does not offer training servics. Therefore, no payments received.”

“The audit committee is appointed annually by the president of the association. The audit committee established procedures several years ago in which the committee reviews the financial transactions of the association to ensure accuracy and fair presentation of the financial statement.”