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What
is a Fiscal Officer?
What are the responsibilities of the Fiscal Officer?
What authority is vested in the Fiscal Officer?
What qualifications are required to be Fiscal Officer?
What is GASB?
Why is GASB 34 important to Fairfield Township?
Why Joe Ebbing wants to be your Fiscal Officer.
Complete resume of Joe Ebbing.
Personal profile of Joe Ebbing.
Reasons to elect Joe Ebbing.
Political views of Joe Ebbing.
Character of Joe Ebbing.
What has Joe Ebbing done for Fairfield Township?
Unanswered Questions?
Click here to contact Joe Ebbing by e-mail.
The Township Fiscal Officer; formerly known as the Township Clerk/Treasurer, is the Chief Financial Officer and Communications Officer of the township. The Fiscal Officer is responsible to maintain the townships public records and insure that all funds are spent lawfully.
The Fiscal Officer has many responsibilities with almost no authority. Although only the Trustees decide to whom, how, and why tax dollars are spent, no check may be issued without the consent of the Fiscal Officer. The Fiscal Officer may not question if the expenditure is prudent; but he must conclude that the expenditure is lawful.
The Treasurer portion of the Fiscal Officer is mostly a behind the scene position which; to be performed well requires; knowledge of governmental accounting, knowledge of all federal, state, and local laws which pertain to accounting, taxation, personnel, and organization; and attention to minute detail.
The Clerk portion of the Fiscal Officer is mostly a behind the scene position which to be performed well requires; knowledge of all federal, state, and local laws which pertain to open meetings and records; knowledge of all federal, state, and local laws which pertain to publishing certain records; and the ability to communicate well to township residents, township records and finance information.
The Fiscal Officer is a non-glamorous, but fairly paid part-time executive position that is subject in part to personal financial liability if performed improperly.
Ebbing very much wants to be your Fairfield Township Fiscal Officer. Ebbing is blessed with the knowledge and experience to perform the duties of Fairfield Township Fiscal Officer, and he is confident that you will recognize in a short period of time that you made a wise choice in electing him to be your Fiscal Officer.
What
are the responsibilities of the Fiscal Officer?
The
Fiscal Officer is responsible to maintain the townships public records
and insure that all funds are spent lawfully.
The Fiscal Officer is responsible to supervise the Fiscal Officer’s assistants in the preparation of; accounts payable; accounts receivable; and payroll for the township.
While not officially the responsibility of the Fiscal Officer; the Fiscal Officer plays a substantial and critical part in the development of tax budgets, appropriation measures, contracts, and financial reports.
What
authority is vested in the Fiscal Officer?
The
Township Fiscal Officer has the authority to execute the duties, responsibilities,
and obligations of his/her office. The Fiscal Officer has the authority to;
hire and fire assistants, communicate to the residents; refuse to authorize
a purchase order or check for an unlawful expenditure; and to report any violation
of Federal, State, or local law to the appropriate authorities.
What
qualifications are required to be a Fiscal Officer?
Ohio law has no specific requirements to be the Fiscal Officer.
Every elected official must be a registered voter.
Every elected official must take an oath or affirmation to support the Constitution
of the United States, the Constitution of Ohio, * will administer justice
without respect to persons, and will faithfully and impartially discharge
and perform all of the duties incumbent upon me as (name of office) according
to the best of my ability and understanding. [This I do as I shall answer
unto God.]
Usually, depending on the Office for which the oath is given; the addition
of * “and the ordinances and resolutions of the (local government)”
are inserted before, “will administer …”
Implicit in taking the oath of office is knowing the duties of the office
and possessing the qualities necessary to perform those duties. For example;
the Fiscal Officer as the Chief Financial Officer of the Township; is responsible
for rendering financial advice to the Trustees, compiling useful financial
reports for management (Trustees) and assisting management in the preparation
of budgets, appropriation measures, and annual financial statements.
To perform these duties requires significant knowledge and training in finance,
federal and state taxes, federal and state personnel laws, and Generally
Accepted Accounting Procedures (GAAP). Applying GAAP requires significant
knowledge and training of GASB pronouncements. Although it is possible to
acquire the knowledge and training by means other than achieving a business
degree in accounting or finance; it is doubtful that the education would
be complete.
GASB
is an acronym that stands for the Governmental Accounting Standards Board.
The Governmental Accounting Standards Board (GASB) is currently the source
of generally accepted accounting principles (GAAP)* used by State and Local
governments in the United States of America. As with most of the entities
involved in creating GAAP in the United States, it is a private, non-governmental
organization.
The GASB is subject to oversight by the Financial Accounting Foundation (FAF),
which selects the members of the GASB and the Financial Accounting Standards
Board, and funds both organizations.
The mission of the Governmental Accounting Standards Board is to establish
and improve standards of state and local governmental accounting and financial
reporting that will result in useful information for users of financial reports
and guide and educate the public, including issuers, auditors, and users of
those financial reports.
The GASB has issued Statements, Interpretations, Technical Bulletins, and
Concept Statements defining GAAP for state and local governments since 1984.
GAAP for the Federal government is defined by the Federal Accounting Standards
Advisory Board.
*Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements.
Why is GASB 34 important to Fairfield Township?
GASB 34 refers to a pronouncement made by the Governmental Accounting Standards Board establishing a significant change in governmental reporting; causing financial reporting to be more similar to corporate reporting, and easier for the readers to measure the performance of differing governmental entities.
Why Ebbing wants to be your Fiscal Officer.
Working as the Fiscal Officer is what I do well. Fairfield Township is where I love living. I would like to be your Fiscal officer for three reason:
- To insure that residents know what actions and direction our local government is taking by improving communication with interested residents.
- To work close to home.
- To receive encouragement and affirmation from my Fairfield Township neighbors; as they vote for me.
Complete resume of Joe Ebbing. (Please click to view.)
Personal profile of Joe Ebbing.
Joseph P. Ebbing is 54 years old, and has been happily married to his younger wife Erin for 19 years. He has four daughters and one granddaughter.
He lives in an old farm house located at 3800 Princeton Road; just east of Jayfield Drive.
He attends the NewLife Vineyard church at 2490 Princeton Road.
He is warm, and has a great sense of humor; but often comes across as having no personality at work, because of his strictly by the book principles.
- KNOWLEDGE:
Joe Ebbing has a complete understanding of the many federal, state,
and local laws and administrative rules regulating the business of Fairfield
Township. Ebbing knows GASB 34 and how to move Fairfield Township into
compliance.
- EXPERIENCE:
Joe Ebbing has had extensive experience in governmental and forensic
accounting.
- TRAINING:
Joe Ebbing has had extensive training in governmental accounting.
- INTEGRITY:
Joe Ebbing’s biblically based value system keeps him grounded
and enables him to maintain an uncompromising integrity that tax payers
deserve, and that the law demands.
- CHARACTER:
Joe Ebbing; an imperfect man, believes in and follows Jesus Christ,
and continuously strives to insure that his conduct pleases, and does not
embarrass the One he follows. He is friendly, polite, honest, trustworthy,
follows a biblical work ethic, and is attempting to recover from being a
workaholic. Although it is rarely noticeable, he struggles with being impatient.
- COMMITMENT:
The character of Joe Ebbing fortifies his commitment to perform his
work accurately and honestly; striving to be notably excellent.
- PERSERVERENCE:
Joe Ebbing knows that insisting that governmental officers and employee
transact governmental business by the book (according to the law) is often
not popular. He has withstood personal and professional intimidation, including
unwarranted public humiliation; but continues to persevere and insure that
he performs his duties faithfully and consistently performs his duties by
the book.
- DESIRE:
Joe Ebbing has lived in Fairfield Township since 1990 and believes
that this is the best community to live in this area. Ebbing truly enjoys
being a Fiscal Officer and would be thrilled to be able to serve the community
he lives in and loves.
Political views of Joseph P. Ebbing.
The position
of Fiscal Officer is a non-partisan position because the position has no political
influence.
Joe Ebbing is an independent, fiscal and social conservative.
Joe Ebbing is a trustworthy, dedicated, faithful, and hard working gentleman of integrity.
What has Ebbing done for Fairfield Township?
Seventeen years ago, the Fairfield Township Trustees incorporated most of Fairfield Township into the Village of Indian Springs. This action was taken unilaterally without any petition, public hearing, notice, or consent by the residents of Fairfield Township.
James Samples and Joe Ebbing sued the Village of Indian Springs to void the unconstitutional incorporation of Indian Springs. James Samples, Joe Ebbing and approximately three dozen Fairfield Township registered voters went door to door several times in Fairfield Township to; inform residents, and to remove the Trustees.
After nearly two years of practically full time effort; Indian Springs was dissolved and Fairfield Township was restored. The attempted coup d'état to change our form of local government was squashed; but not without casualties. When Fairfield Township incorporated Indian Springs; the City of Fairfield withdrew from Fairfield Township and formed Heritage Township; reducing the size and tax revenue of Fairfield Township. Joe Ebbing’s efforts to re-establish our lawful local form of township government were obviously unappreciated by the leaders of the coup d'état (the Trustees), but Ebbing’s efforts were also unappreciated by other influential Butler County public officials. Unsigned and dishonest gossip regarding Mr. Ebbing’s character and motivation was widely disseminated throughout Fairfield Township and Butler County.
Joe Ebbing worked for what was right and best for Fairfield Township at his own expense as a private citizen. He will continue to work for what is right and best for Fairfield Township as your Fiscal Officer.