Candidate for
Fiscal Officer; Township of Colerain

WHY IS TOM HART RUNNING FOR FISCAL OFFICER?

In the past 3 decades, since the Municipal Finance Office Association was replaced by the Governmental Accounting Standards Board as the rule making body for local government, the role of the Township Clerk changed in more than just a name to Township Fiscal Officer. We have come from a cash receipt and disbursement reporting to much more sophisticated financial reporting requirements. The technology is vastly superior to what it was 30 years ago. If the technology is used properly the efficiency will be profound!

As the largest township of 1104 townships in the state of Ohio, Colerain Township, if incorporated would be about the 12th to 15th largest city in Ohio. Since we are the largest township having a budget of $30,000,000 +/- with 31 funds covering 6 departments, we inherently have a need for as complex an accounting system as any township in Ohio. It is indeed becoming more complex each day. The probability is that this intensity is going to continue. Therefore, the need to establish a more sophisticated operational plan is an absolute necessity.

To establish an operational plan requires several steps:
1. Evaluate the current methods, lines of communication, technology, software and personnel requirements.
2. Design a solution of what we want to achieve and create a conceptual framework of a detailed operation plan. Review software, technology, personnel and protocol for operations efficiency.
3. Determine what combination of system requirements, reports, and specific data input are needed to achieve the desired results.
4. Insure a fundamental system of internal control, including segregation of duties, is in place.
5. Monitor the system on an on going process to insure the system is working as designed or redesign the system if the system is not working.

The issue is the level of sophistication that is required to carry out the needs of the townships fiscal responsibilities. We essentially need a game plan. This game plan can be done at various levels of sophistication. I am not advocating a CAFR (Certified Annual Financial Report) on an annual basis. We simply do not have the historical data and it would be an added cost.

At this stage, I am concerned that we are able to set up a fundamental system to accomplish the day to day operations of the township at a satisfactory level of competence. As I have said before the cost of a system of internal control should not exceed the benefits derived.

I have seen a need for significant improvements in the Colerain Township fiscal operations. The need is great, the tasks are complex but the urgency is crucial. I want to offer my time and capabilities to make the accounting system function in a better fashion. With what I have just stated I believe I am uniquely qualified and competent to be the Colerain Township Fiscal Officer.