May 25, 2023 — Over the past several years, the OLC has been working with the Ohio Auditor of State’s Office (AOS) to provide training for public library fiscal officers on the AOS Detailed Library Expenditure Code Reporting for financial statements.

As they move forward with the new reporting system, the Library Chart of Accounts FAQs and Program Code Definitions are available on the AOS website. Please read through the information carefully.

Training on these definitions was provided during the OLC’s CPIM: Library Fiscal Officer Conference last month and additional training will be provided as we move forward. OLC would like to thank the Library Accounting Division Action Council and members of our workgroup for their feedback and many hours of time on this project. Also, we would like to thank the Local Government Services Division of the AOS’s Office for working with us as they developed the definitions for the new reporting that will be required in 2024.

A sample Excel spreadsheet with library program codes and objects (from UAN chart of accounts) is available for download on the OLC website.

Resources

• Library Programs and Objects (Sample Excel spreadsheet)
• Library Chart of Accounts FAQs and Program Code Definitions  (PDF)