Financial Transparency

Open Finance is part of our commitment to improving transparency by providing a guided view through complex financial information.

The General Fund accounts for all financial resources except those required to be accounted for in another fund. The general fund is available to the County for any purpose provided it is expended or transferred according to the general laws of Ohio. Board of Mahoning County Commissioners Appropriation Authority. 

Additional Fund Types With In County Government (Restricted per State Use):

•The Criminal & Administrative Justice fund created in 2015 is established for the purpose of accounting for the revenues and associated costs related to the Sheriff, Prosecutor, Coroner and 911 Operations as per Ohio Revised Code section 5739.021 and Section 5741.021. The fund is supported by a 3/4% Sales Tax, initially approved by the voters 2014, and departmental revenues. Board of Mahoning County Commissioners Appropriation Authority.

•Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt services or capital projects. Board of Mahoning County Commissioners Appropriation Authority.

•Internal services funds are used to account for and report the financing of services provided by one department or agency to other departments or agencies of the county on a costs-reimbursement basis. Board of Mahoning County Commissioners Appropriation Authority. 

•Enterprise funds may be used to account for and report any activity for which a fee is charged to external users for goods or services. Board of Mahoning County Commissioners Appropriation Authority.

•Debt service funds  are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest or are committed for financial resources that are being accumulated for principal and interest maturing in future years. Board of Mahoning County Commissioners Appropriation Authority.

•Capital project funds  are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets. Capital projects funds exclude those types of capital-related outflows financed by enterprise funds or for assets that will be held in trust for individuals, private organizations, or other governments. Board of Mahoning County Commissioners Appropriation Authority. 

•Budget Commission agency funds are fiduciary funds and are appropriated by the Mahoning County Budget Commission consisting of the Auditor, Prosecutor, and Treasurer. They are purely custodial (assets equal liabilities) and thus do not involve the measurement of results or operations.