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Record Description : Fiscal caution, fiscal watch and fiscal emergency work papers for public entities including villages, townships, cities, counties, school districts, and college and universities and are used for the preparation of the following: Declaration and Examination for Placement into distress; Accounting Report and Updates to Accounting Report; the Annual review of forecast; Miscellaneous Work-papers as Financial Supervisor and Planning Commission; Termination Work-papers; 5 year forecast; School forecast under ORC 3316; Financial supervisors for fiscal emergency and technical advisors for watch and caution