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About OBM

The Ohio Office of Budget and Management (OBM) is a cabinet-level agency within the executive branch of the Ohio state government. The director of OBM sits on the Governor's cabinet as the Governor's chief financial officer.

The mission of OBM is to provide financial management and policy analysis to help ensure the responsible use of state resources. In fulfilling its mission, OBM coordinates, develops, and monitors agency operating and capital budgets, and reviews, processes, and reports financial transactions made by state agencies. OBM also assists the Governor and other state agencies by providing policy and management support relative to the state's fiscal activities.

The Office of Budget and Management is fully committed to state and federal Equal Employment Opportunity laws, which guarantee a workplace that is free of discrimination and harassment. For more information, click here.

 

Executive Staff

Timothy S. KeenOBM Director
— Christopher A. WhistlerAssistant Director
— Fred ChurchDeputy Director, Budget
— Kurt KauffmanDeputy Director, Debt Management
— Jim KennedySenior Deputy Director, Services and Operations
— Cynthia KlattState Chief Audit Executive
— Christine MorrisonControlling Board President and Policy Advisor
— Bridget BrubeckDeputy Director, State Accounting
— John CharltonDeputy Director, Communications
— Joy DeMarco, Interim Chief Legal Counsel
— Sherri LoweDeputy Director, Ohio Shared Services
— Andy ShiffletteLegislative Liaison

 


 

OBM Sections

 

Budget and Planning

The budget development program evaluates agencies' budget requests and prepares the Governor's operating and capital budget recommendations for submission to the Ohio legislature. Once budgets are passed, this program oversees agencies' allotment planning and monitors agencies' spending to ensure it is done in accordance with state law and does not exceed appropriations. This program also prepares economic forecasts and revenue estimates and issues a monthly financial report to the Governor.

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Controlling Board

First created in 1917, the Controlling Board provides legislative oversight over certain capital and operating expenditures by state agencies and has approval authority over various other state fiscal activities. The board meets approximately every two weeks to consider and vote on requests for action that are submitted by state agencies and universities.

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Debt Management

The Debt Management section of OBM is responsible for managing existing state debt and proposed issuances of new state debt as authorized under Section 126.11 of the Ohio Revised Code. For proposed sales of new state debt, OBM must review and approve each sale including the amount, security, source of payment, structure, and maturity schedule.

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Electronic Commerce

The electronic commerce programs are designed to empower state agencies, boards and commissions to procure goods and services in a more efficient manner. These programs encourage the streamlining of the acquisition process, while still having solid internal controls to monitor the process and payment of the purchased goods and services. Using these programs helps to promote a more efficient and effective state government in the way we conduct business. There are two facets to the electronic commerce initiative within the state: electronic data interchange (EDI) program and the payment card program.

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Financial Reporting

The Financial Reporting section of OBM is primarily responsible for publishing the State's official Comprehensive Annual Financial Report, as authorized under Section 126.21(A)(9) of the Ohio Revised Code. The annual report covers all funds of the State's reporting entity and includes basic financial statements and required supplementary information prepared in accordance with generally accepted accounting principles (GAAP).

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Financial Planning and Supervision Commissions

There are two types of Financial Planning and Supervision Commissions: those that are formed to help school districts and those that are created to assist units of local government. In both cases, a commission is created after the Auditor of State declares the entity to be in a state of fiscal emergency.

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Internal Audit

The Office of Internal Audit ("OIA") is created to conduct internal audits within state agencies (see below) by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal controls, and governance processes. The mission of the OIA is to provide independent, objective assurance and consulting services designed to add value by providing quality auditing services that result in reduced costs, gains in operational efficiencies, strengthened internal controls, and improved practices and policies.

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Shared Services

Ohio Shared Services will streamline such processes as accounts payable, travel reimbursement, general ledger and intra-agency transfers. Each of these processes is governed by a service level agreement or SLA, essentially a two-way agreement of commitment for both the agency and Ohio Shared Services. Unlike basic centralization of services, the service level agreement makes sure that both the agency and Ohio Shared Services are meeting their mutually agreed upon goals. It promises to be a relationship of equals that consistently strives for improvement.

State Accounting

State Accounting monitors and controls both the spending and revenue collection activities of state agencies. Staff in this program also develop and maintain computer software accounting programs.

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