CPIM – Public Library Fiscal Officer Conference

April 7, 2021 – April 8, 2021 all-day
Ohio Library Council via Zoom

Sponsored by the Library Accounting Division

Register at my OLC | Registration Deadline: 3/31/21

Registration fee for the two-day virtual program:
Member $60*
Non-member $120

*Individual members or staff of OLC institutional member libraries. 

Who Should Attend:
Library Fiscal Officers and other staff members responsible for managing library finances.

What is Included:
All handouts and materials provided by instructors. All attendees will receive a free electronic copy of the Ohio Public Library Accounting Handbook after the conference.

CPIM Credit:
This two-day conference is designed to provide 6 hours of continuing education credit for the Ohio Treasurer’s Center for Public Investment Management (CPIM). You must report your own hours for EACH day to MyCPIM by 5:00 p.m. on April 16.

This conference qualifies for continuing professional education (CPE) credits with the Ohio Accountancy Board. For every 50 Minutes, an individual earns one credit hour.


Day One | April 7

8:30 a.m. | Join the Zoom classroom (login credentials will be emailed to you)

8:45 a.m. | Welcome and Introductions

Presenters: Jay Smith, Director of Government and Legal Services and Michelle Francis, Executive Director, Ohio Library Council

9:00 a.m. | Statehouse Update

Presenters: Jay Smith, Director of Government and Legal Services and Michelle Francis, Executive Director, Ohio Library Council

This presentation will provide an update on legislation that affects public libraries including the impact of the state’s current biennial budget. You will gain a better understanding of how the Public Library Fund (PLF) has historically been funded and distributed to counties and how current state revenues have affected recent distributions. You will also learn more about the various resources that the OLC can provide to fiscal officers and directors.

10:00 a.m. | Break

10:15 a.m. | Fraud Case Study

Presenter: Elizabeth Akers, Senior Forensic Audit Manager for the Special Investigative Unit, Ohio Auditor of State’s Office

Hear about the importance of internal controls and separation of duties to prevent fraud and abuse within the organization by learning from weaknesses found in a case study that will be shared. Learn to identify the methods and programs used to audit for fraud.

11: 15 a.m. | Remarks from the Ohio Auditor of State’s Office

Presenters: State Auditor of Ohio Keith Faber and Bob Hinkle, Chief Deputy Auditor, Ohio Auditor of State’s Office

11: 45 a.m. | Break

12:00 p.m. | IRS Fringe Benefits and Other Matters

Presenter: Jeff Miller, Vorys, Sater, Seymour and Pease LLP

Learn more about the rules on employee gifts, bonus incentives, uniforms and other taxable fringe benefits — where to report them and how to tax them. In addition, this session will cover the law on control factors and how they relate to your independent contractors. You will learn what to do if you have workers that you feel are misclassified as well as the taxes and penalties that your library will be liable for if the workers are found to be misclassified.

1:00 p.m. | Adjourn

Day Two | April 8

8:30 a.m. | Join the Zoom classroom (login credentials will be emailed to you)

8:45 a.m. | Welcome and Introductions

9:00 a.m. | Cybersecurity

Presenter: Mark Bell, Cybersecurity Outreach Coordinator, The Ohio Adjutant General’s Department

Cyber attacks often target government networks to gain access to sensitive personal information of citizens and employees, as well as proprietary software and other information. The challenge for every public library is to identify threats and vulnerabilities, invest in risk mitigation and continually assess and improve cybersecurity efforts. This session will discuss data breaches and how to prevent them. You’ll also learn more about Ohio’s Cyber Reserve and Cyber Range.

10:00 a.m. | Break

10:15 a.m. | Updates from the Ohio Auditor of State’s Office

Presenter: Jesse Carol, Quality Assurance and Technical Specialist in the Center for Audit Excellence, Ohio Auditor of State’s Office

This session will provide updates from the Auditor of State’s Office on the Ohio Compliance Supplement, GASB, credit card compliance, reporting Coronavirus Relief Funds for Public Libraries and other relevant information.

11:15 a.m. | Break

11:30 a.m. | Ohio Ethics Law – Can I Do That?

Presenter: Susan Wilke, Education & Communications Administrator, Ohio Ethics Commission

This session will assist public employees and public officials in expanding their knowledge of the relationship between their public agencies and the Ohio Ethics Commission.  Gain a better understanding of the conflict of interest restrictions imposed upon public officials and employees and how to respond appropriately and legally when faced with such a conflict.  The session will outline statutory limitations regarding gifts offered to those in public service from vendors, potential vendors, regulated communities, and interested parties. Susan Wilke will also focus on helping you understand the definition of public contracts under the Ohio Ethics Law and will outline the ethics prohibitions related to public contracts. This will include information regarding illegal authorization of public contracts, selling goods and services to public agencies, and nepotism prohibitions. At the end of this session, you will have a better understanding of how to  comply with the Ethics Law while accommodating the needs of your library.

12:30 p.m. | Adjourn