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

Units of Local Government

For units of local government, including cities, villages, townships and counties, a seven-member commission is appointed. A representative of the Director of the Office of Budget and Management, a representative of the Treasurer of State and three locally nominated gubernatorial appointees serve on all local government Financial Planning and Supervision Commissions. For cities and villages, the mayor of the municipality and the presiding officer of the local legislative body are also Commission members. For townships, a member of the board of trustees and the county auditor serve on the Commission. For a county, the president of the board of commissioners and the county auditor are Commission members.

Services/Activities include:

  • The OBM Director or designee is the chair for each financial and planning commission formed under chapter 118 of the ORC.
  • The commission assists units of local government prepare a financial recovery plan to overcome financial difficulties and eliminate all fiscal emergency conditions.
  • The commission monitors through regular meetings to supervise the local government's fiscal condition and adherence to the recovery plan.

School Districts

For school districts, the Financial Planning and Supervision Commission consists of five members: a representative of the State Superintendent; a representative of the Director of the Office of Budget and Management; a business person appointed by the Governor; a parent with a child in the district, who is appointed by the State Superintendent; and a business person appointed by the mayor or county auditor. By law, the commission chair is the representative of the State Superintendent.

Services/Activities include:

  • Along with the Auditor of State and the chair, the OBM representative assists with requests for solvency assistance that might be needed by a school district in order to pay current or existing obligations.
  • As member of the commission provides assistance in developing a financial recovery plan that ensures a balanced budget, which may include making reductions in force.
  • Attends commission meetings to vote on financial matters including district appropriations and 5 year plan in accordance with the ORC and the financial recovery plan.

Declaring Fiscal Caution / Watch / Emergency

For more information on what it means for a Local Government to declare Fiscal Distress, please see the Ohio Auditor's website:

Ohio's Local Governments & School Districts

Ohio Has: 88 Counties 247 Cities 689 Villages 1,308 Townships 1,093 School Districts
In Fiscal Emergency: 0 Counties 4 Cities 3 Villages 1 Townships 2 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: