As Passed by the Senate 1
122nd General Assembly 4
Regular Session Am. S. B. No. 77 5
1997-1998 6
SENATORS GILLMOR-WHITE-LATTA-SCHAFRATH-GARDNER-CARNES- 8
KEARNS-SUHADOLNIK-GAETH-FINAN 9
11
A B I L L
To amend sections 117.10 and 117.38 of the Revised 13
Code to require certain public offices to publish 14
a notice announcing the completion and
availability of their annual financial reports 15
instead of publishing the reports themselves, to 16
make other changes regarding these reports, to
require notification of the Auditor of State upon 17
the creation or dissolution of a public office, 18
and to allow the Auditor of State to audit the
accounts of Medicaid providers receiving public 19
money.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 21
Section 1. That sections 117.10 and 117.38 of the Revised 23
Code be amended to read as follows: 24
Sec. 117.10. The auditor of state shall audit all public 33
offices as provided in this chapter. He THE AUDITOR OF STATE 34
also may audit the accounts of private institutions, 35
associations, boards, and corporations receiving public money for 37
their use and may require of them annual reports in such form as 38
he THE AUDITOR OF STATE prescribes. 39
THE AUDITOR OF STATE MAY AUDIT THE ACCOUNTS OF ANY PROVIDER 41
AS DEFINED IN SECTION 5111.06 OF THE REVISED CODE. 42
If a public office has been audited by an agency of the 44
United States government, the auditor of state may, if he is 45
satisfied that the federal audit has been conducted according to 47
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principles and procedures not contrary to those of the auditor of 48
state, use and adopt the federal audit and report in lieu of an 49
audit by his THE AUDITOR OF STATE'S own office.
WITHIN THIRTY DAYS AFTER THE CREATION OR DISSOLUTION OR THE 51
WINDING UP OF THE AFFAIRS OF ANY PUBLIC OFFICE, THAT PUBLIC 52
OFFICE SHALL NOTIFY THE AUDITOR OF STATE IN WRITING THAT THIS 53
ACTION HAS OCCURRED.
Sec. 117.38. A financial report of each EACH public 62
office, other than a state agency, SHALL FILE A FINANCIAL REPORT 63
for each fiscal year shall be made in accordance with forms 65
prescribed by rule by the. THE auditor of state MAY PRESCRIBE 66
FORMS BY RULE OR MAY ISSUE GUIDELINES, OR BOTH, FOR SUCH REPORTS. 67
IF THE AUDITOR OF STATE HAS NOT PRESCRIBED A RULE REGARDING THE 68
FORM FOR THE REPORT, THE PUBLIC OFFICE SHALL SUBMIT ITS REPORT ON 69
THE FORM UTILIZED BY THE PUBLIC OFFICE.
The report shall be certified by the proper officer or 71
board and filed with the auditor of state within ninety SIXTY 72
days after the close of the fiscal year, except that public 74
offices filing REPORTING pursuant to generally accepted 75
accounting principles shall file their reports within one hundred 77
fifty days after the close of the fiscal year. The auditor of 78
state may extend the deadline for filing a financial report and 79
establish terms and conditions for any such extension. At the 80
time the report is filed with the auditor of state, the chief 82
fiscal officer, except as otherwise provided in section 319.11 of 83
the Revised Code, shall publish NOTICE in a newspaper published 85
in the political subdivision or taxing district such portions of 86
the report as prescribed by the auditor of state, and if there is 87
no such newspaper, then in a newspaper of general circulation in 88
the political subdivision or taxing district. THE NOTICE SHALL 89
STATE THAT THE FINANCIAL REPORT HAS BEEN COMPLETED BY THE PUBLIC 90
OFFICE AND IS AVAILABLE FOR PUBLIC INSPECTION AT THE OFFICE OF 91
THE CHIEF FISCAL OFFICER.
The report shall contain the following: 93
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(A) Amount of collections and receipts, and accounts due 95
from each source; 96
(B) Amount of expenditures for each purpose; 98
(C) Income of each public service industry owned or 100
operated by a municipal corporation, and the cost of such 101
ownership or operation; 102
(D) Amount of public debt of each taxing district, the 104
purpose for which each item of such debt was created, and the 105
provision made for the payment thereof. The substance of the 106
report shall be published at the expense of the state in an 107
annual volume of statistics, which shall be submitted to the 108
governor. The auditor of state shall transmit the report to the 109
general assembly at its next session. 110
Any public office, other than a state agency, that does not 112
file its financial report at the time required by this section 113
shall pay to the auditor of state twenty-five dollars for each 114
day the report remains unfiled after the filing date; provided, 115
that the penalty payments shall not exceed the sum of seven 116
hundred fifty dollars. The auditor of state may waive all or any 117
part of the penalty assessed under this section upon the filing 118
of the past due financial report. All sums collected from such 119
penalties shall be placed in the public audit expense fund--local 121
government. The auditor of state may deduct penalties not paid 122
within one year from the required filing date from any funds 123
under the auditor of state's control belonging to the public 125
office. If funds are withheld from a county because of the 126
failure of a taxing district located in whole or in part within 127
the county to file, the county may deduct the amount of penalty 128
from any revenues due the delinquent district. 129
Every county agency, board, or commission shall provide to 131
the county auditor, not later than the first day of March each 132
year unless a later date is authorized by the county auditor, all 133
information determined by the county auditor to be necessary for 134
the preparation of the report required by this section. 135
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Section 2. That existing sections 117.10 and 117.38 of the 137
Revised Code are hereby repealed. 138