The Certificate of Transition: Your Fiscal Operations Playbook
The Certificate of Transition is more than a formality—it’s the backbone of continuity in your district’s fiscal operations. It is an official record and inventory of the treasurer’s office responsibilities, accounts, and access points. It is intended to facilitate a smooth and efficient change from one treasurer to another – including the transition from an interim treasurer to a new one. Implemented in 2021 by Ohio Revised Code (ORC) 117.171, the certificate must be completed any time there is a transition in the fiscal officer position.
Beyond the legal requirement, a Certificate of Transition is also a practical tool for keeping district operations running smoothly, even during unexpected absences. Treasurers could consider it their fiscal operations playbook - a single document that prevents the loss of critical information during leadership changes and helps districts remain resilient in the face of unexpected absences.
What Is Included in the Certificate of Transition?
Required by Ohio Revised Code §§117.171 and 3313.28, the Certificate of Transition documents key operational details including, but not limited to:
· Keys and access to offices, vehicles, and property
· System logins for payroll, accounting, and other essential platforms
· Bank and investment accounts, reconciliations, and signatories
· Contracts, debt schedules, and grant agreements
· Plan documents for retirement plans
· Statutory filings, budget documents, and past audits
· Organizational charts and staff responsibilities
By compiling all of this information in one place, the certificate ensures the district is not reliant on a single person’s memory or availability.
Why It Matters for More than Transitions
The certificate is required when a treasurer changes roles. But its value is ongoing:
- Operational continuity: If an employee is out of the office unexpectedly, whether for a week or for good, the certificate provides a roadmap to keep the district’s financial operations moving without disruption.
- Transparency: Gives boards, auditors, and stakeholders confidence that essential duties are documented and accessible.
- Internal controls: Strengthens oversight and reduces the risk of missed deadlines, compliance issues, or overlooked obligations.
- Support for successors: When leadership does change, the incoming treasurer has the documentation needed to succeed from day one. This is true whether they are assuming the role from an experienced predecessor or an interim.
In short, it’s not just about transitions, it is about ensuring your district can function effectively every day, regardless of circumstances.
Best Practices for Preparing the Certificate
- Prepare early: Don’t wait until a transition is imminent.
- Keep it current: Update regularly with changes to accounts, systems, or personnel.
- Coordinate with your team: Make sure others know where it is and how to use it.
- Remember it’s a public record: Keep sensitive information secure but ensure accuracy and completeness.
- Audit internally: Periodically cross-check the certificate with actual operations to ensure accuracy.
This list of potential pitfalls goes beyond just “forgetting to update” and provide some real world issues that can create compliance risks, reputational harm, or operational breakdowns.
Common Pitfalls to Avoid
- Treating the document as a “one and done” task instead of a living document.
- Failing to update when systems are changed or staff turnover occurs.
- Including sensitive information, such as passwords and usernames.
- Assuming everyone knows the processes that only the treasurer has historically managed.
- Waiting until a resignation or retirement before creating the document. Rushing to process can lead to errors, omissions, and incomplete data.
Final Thought
The Certificate of Transition is more than a legal requirement; it is an essential operational safeguard. By maintaining an accurate and up-to-date certificate, districts create a practical playbook that allows financial operations to continue smoothly, no matter what.
Resources
AOS Bulletin 2021-005 Guidance and requirements from the Auditor of State
AOS Outgoing Fiscal Officers Page Central hub for resources, updates, and links
Certificate of Transition examples
Mohawk Treasurer Transition Checklist
Boardman Certificate of Transition
Twinsburg Certificate of Transition