City Auditor

Auditor’s Office – (937) 382-6604

City Auditor David Hollingsworth

David M. Hollingsworth City Auditor

The Office of the Auditor is responsible for the financial functions of the City of Wilmington. The Auditor and his staff are responsible for keeping the records of the City and exhibiting accurate statements of all monies received and expended, all property owned by the City and the income derived therefrom, and all taxes and assessments.

All income received by the City, which includes but is not limited to, income taxes, real estate settlement from the County Auditor, utility billing, taxi fares and revenue, all direct intergovernmental revenue and court revenue, must be receipted and recorded by the Auditor’s office. The Auditor and his staff is responsible for monitoring all expenditures and shall not allow the amount set aside for any appropriation to be overdrawn, or the amount appropriated for any one item of expense to be drawn for any other purpose, or allow a voucher to be paid unless sufficient funds are in the treasury of the municipal corporation to the credit of the fund upon which such voucher is drawn.

Fiscal Responsibility


All expenditures of the City of Wilmington are prepared and monitored by the Auditor’s Office. Additionally, the payroll of the City is processed, prepared and monitored by the Auditor’s Office. The City maintains its accounts, appropriations and other financial records in accordance with the procedures established and prescribed by the Auditor of State. City receipts and expenditures are compiled on a cash basis, pursuant to account procedures prescribed by the Auditor of State which are generally applicable to all Ohio political subdivisions. Beginning with calendar year 1987, the records of these cash receipts and expenditures have been converted annually for audit purposes to a modified accrual basis of accounting. These accounting procedures conform to generally accepted accounting principles as recommended by the Governmental Accounting Standard Board. Those recommendations provide for a full accrual basis of accounting for the general fund, capital improvement fund, all special revenue funds, the debt service fund and all other funds, and for the preparation for each fund balance sheet, statements of revenues and expenditures, and statements showing changes in fund balances.  

The most recent examination of the City’s accounts and records of the Auditor was completed through December 31, 2010. 

Real Estate Taxes

Real Estate information is one area that the City Auditor does not hold responsibility. All real estate transactions are the responsibility of the County Auditor. For more information about your real estate, you may contact the County Auditor at (937)382-2250.

Current and Archived City Financial Statements