Financial Planning and Supervision Commissions
The Ohio Office of Budget and Management (OBM) is responsible for convening and chairing financial planning and supervision commissions when the Auditor of State declares a unit of local government to be in a state of fiscal emergency.
The Ohio Department of Education is responsible for convening and chairing financial planning and supervision commissions when the Auditor of State declares a school district to be in a state of fiscal emergency and OBM is responsible for providing one commission member.
The map below shows local governments and school districts that have been declared in fiscal emergency.
Local Governments & Schools in Fiscal Distress
Ohio's Local Governments & School Districts
|Ohio Has:||88 Counties||247 Cities||689 Villages||1,308 Townships||1,093 School Districts|
|In Fiscal Emergency:||Counties||Cities||Villages||Townships||School Districts|
What is fiscal Distress?
For more information on what fiscal distress means and how fiscal caution/ watch/ emergency is determined, see the state auditor's site for a detail description:
- How is Fiscal Distress defined for Local Governments
- How is Fiscal Distress defined for School Districts