(1) The costs of all audits of state agencies shall be paid | 16 |
to the auditor of state on statements rendered by the auditor of | 17 |
state. Money so received by the auditor of state shall be paid | 18 |
into the state treasury to the credit of the public audit expense | 19 |
fund--intrastate, which is hereby created, and shall be used to | 20 |
pay costs related to such audits. The costs of all annual and | 21 |
special audits of a state agency shall be charged to the state | 22 |
agency being audited. The costs of all biennial audits of a state | 23 |
agency shall be paid from money appropriated to the department of | 24 |
administrative services for that purpose. The costs of any | 25 |
assistant auditor, employee, or expert employed pursuant to | 26 |
section 117.09 of the Revised Code called upon to testify in any | 27 |
legal proceedings in regard to any audit, or called upon to review | 28 |
or discuss any matter related to any audit, may be charged to the | 29 |
state agency to which the audit relates. | 30 |
(2) If an audit of a private child placing agency or private | 44 |
noncustodial agency receiving public money from a public children | 45 |
services agency for providing child welfare or child protection | 46 |
services sets forth that money has been illegally expended, | 47 |
converted, misappropriated, or is unaccounted for, the costs of | 48 |
the audit shall be charged to the agency being audited in the same | 49 |
manner as costs of an audit of a public office, unless the | 50 |
findings are inconsequential, as defined by government auditing | 51 |
standards. | 52 |
(1) The total amount of compensation paid assistant auditors | 65 |
of state, their expenses, the cost of employees assigned to assist | 66 |
the assistant auditors of state, the cost of experts employed | 67 |
pursuant to section 117.09 of the Revised Code, and the cost of | 68 |
typing, reviewing, and copying reports shall be borne by the | 69 |
public office to which such assistant auditors of state are so | 70 |
assigned, except that annual vacation and sick leave of assistant | 71 |
auditors of state, employees, and typists shall be financed from | 72 |
the general revenue fund. The necessary traveling and hotel | 73 |
expenses of the deputy inspectors and supervisors of public | 74 |
offices shall be paid from the state treasury. Assistant auditors | 75 |
of state shall be compensated by the taxing district or other | 76 |
public office audited for activities undertaken pursuant to | 77 |
division (B) of section 117.18 and section 117.24 of the Revised | 78 |
Code. The costs of any assistant auditor, employee, or expert | 79 |
employed pursuant to section 117.09 of the Revised Code called | 80 |
upon to testify in any legal proceedings in regard to any audit, | 81 |
or called upon to review or discuss any matter related to any | 82 |
audit, may be charged to the public office to which the audit | 83 |
relates. | 84 |
(2) The auditor of state shall certify the amount of such | 85 |
compensation, expenses, cost of experts, reviewing, copying, and | 86 |
typing to the fiscal officer of the local public office audited. | 87 |
The fiscal officer of the local public office shall forthwith draw | 88 |
a warrant upon the general fund or other appropriate funds of the | 89 |
local public office to the order of the auditor of state; | 90 |
provided, that the auditor of state is authorized to negotiate | 91 |
with any local public office and, upon agreement between the | 92 |
auditor of state and the local public office, may adopt a schedule | 93 |
for payment of the amount due under this section. Money so | 94 |
received by the auditor of state shall be paid into the state | 95 |
treasury to the credit of the public audit expense fund--local | 96 |
government, which is hereby created, and shall be used to pay the | 97 |
compensation, expense, cost of experts and employees, reviewing, | 98 |
copying, and typing of reports. | 99 |
(3) At the conclusion of each audit, or analysis and report | 100 |
made pursuant to section 117.24 of the Revised Code, the auditor | 101 |
of state shall furnish the fiscal officer of the local public | 102 |
office audited a statement showing the total cost of the audit, or | 103 |
of the audit and the analysis and report, and the percentage of | 104 |
the total cost chargeable to each fund audited. The fiscal officer | 105 |
may distribute such total cost to each fund audited in accordance | 106 |
with its percentage of the total cost. | 107 |
(4) The auditor of state shall provide each local public | 108 |
office a statement or certification of the amount due from the | 109 |
public office for services performed by the auditor of state under | 110 |
this or any other section of the Revised Code, as well as the date | 111 |
upon which payment is due to the auditor of state. Any local | 112 |
public office that does not pay the amount due to the auditor of | 113 |
state by that date may be assessed by the auditor of state for | 114 |
interest from the date upon which the payment is due at the rate | 115 |
per annum prescribed by section 5703.47 of the Revised Code. All | 116 |
interest charges assessed by the auditor of state may be collected | 117 |
in the same manner as audit costs pursuant to division (D) of this | 118 |
section. | 119 |
(D) If the auditor of state fails to receive payment for any | 120 |
amount due, including, but not limited to, fines, fees, and costs, | 121 |
from a public office for services performed under this or any | 122 |
other section of the Revised Code, the auditor of state may seek | 123 |
payment through the office of budget and management. (Amounts due | 124 |
include any amount due to an independent public accountant with | 125 |
whom the auditor has contracted to perform services, all costs and | 126 |
fees associated with participation in the uniform accounting | 127 |
network, and all costs associated with the auditor's provision of | 128 |
local government services.) Upon certification by the auditor of | 129 |
state to the director of budget and management of any such amount | 130 |
due, the director shall withhold from the public office any amount | 131 |
available, up to and including the amount certified as due, from | 132 |
any funds under the director's control that belong to or are | 133 |
lawfully payable or due to the public office. The director shall | 134 |
promptly pay the amount withheld to the auditor of state. If the | 135 |
director determines that no funds due and payable to the public | 136 |
office are available or that insufficient amounts of such funds | 137 |
are available to cover the amount due, the director shall withhold | 138 |
and pay to the auditor of state the amounts available and, in the | 139 |
case of a local public office, certify the remaining amount to the | 140 |
county auditor of the county in which the local public office is | 141 |
located. The county auditor shall withhold from the local public | 142 |
office any amount available, up to and including the amount | 143 |
certified as due, from any funds under the county auditor's | 144 |
control and belonging to or lawfully payable or due to the local | 145 |
public office. The county auditor shall promptly pay any such | 146 |
amount withheld to the auditor of state. | 147 |
Sec. 1515.14. Within the limits of funds appropriated to the | 148 |
department of natural resources and the soil and water | 149 |
conservation district assistance fund created in this section, | 150 |
there shall be paid in each calendar year to each local soil and | 151 |
water conservation district an amount not to exceed one dollar for | 152 |
each one dollar received in accordance with section 1515.10 of the | 153 |
Revised Code, received from tax levies in excess of the ten-mill | 154 |
levy limitation approved for the benefit of local soil and water | 155 |
conservation districts, or received from an appropriation by a | 156 |
municipal corporation or a township to a maximum of eight thousand | 157 |
dollars, provided that the Ohio soil and water conservation | 158 |
commission may approve payment to a district in an amount in | 159 |
excess of eight thousand dollars in any calendar year upon receipt | 160 |
of a request and justification from the district. The county | 161 |
auditor shall credit such payments to the special fund established | 162 |
pursuant to section 1515.10 of the Revised Code for the local soil | 163 |
and water conservation district. The department may make advances | 164 |
at least quarterly to each district on the basis of the estimated | 165 |
contribution of the state to each district. Moneys received by | 166 |
each district shall be expended for the purposes of the district. | 167 |
Sec. 3734.901. (A)(1) For the purpose of providing revenue | 174 |
to defray the cost of administering and enforcing the scrap tire | 175 |
provisions of this chapter, rules adopted under those provisions, | 176 |
and terms and conditions of orders, variances, and licenses issued | 177 |
under those provisions; to abate accumulations of scrap tires; to | 178 |
make grants supporting market development activities for scrap | 179 |
tires and synthetic rubber from tire manufacturing processes and | 180 |
tire recycling processes and to support scrap tire amnesty and | 181 |
cleanup events; to make loans to promote the recycling or recovery | 182 |
of energy from scrap tires; and to defray the costs of | 183 |
administering and enforcing sections 3734.90 to 3734.9014 of the | 184 |
Revised Code; and for the purpose of providing revenue for soil | 185 |
and water conservation districts, a fee of fifty cents per tire is | 186 |
hereby levied on the sale of tires. TheFifty per cent of the | 187 |
proceeds of the fee levied under division (A)(1) of this section | 188 |
shall be deposited in the state treasury to the credit of the | 189 |
scrap tire management fund created in section 3734.82 of the | 190 |
Revised Code and fifty per cent of the proceeds shall be deposited | 191 |
in the state treasury to the credit of the soil and water | 192 |
conservation district assistance fund created in section 1515.14 | 193 |
of the Revised Code. The fee is levied from the first day of the | 194 |
calendar month that begins next after thirty days from October 29, | 195 |
1993, through June 30, 2011. | 196 |
(2) Beginning on September 5, 2001, and ending on June 30, | 197 |
2011, there is hereby levied an additional fee of fifty cents per | 198 |
tire on the sale of tires. Fifty per cent of the proceeds of | 199 |
whichthe fee levied under division (A)(2) of this section shall | 200 |
be deposited in the state treasury to the credit of the scrap tire | 201 |
management fund and be used exclusively for the purposes specified | 202 |
in division (G)(3) of that section, and fifty per cent of the | 203 |
proceeds shall be deposited in the state treasury to the credit of | 204 |
the soil and water conservation district assistance fund created | 205 |
in section 1515.14 of the Revised Code. | 206 |
In addition to state payments to soil and water conservation | 214 |
districts authorized by section 1515.10 of the Revised Code, the | 215 |
Department of Natural Resources may use appropriation item 725502, | 216 |
Soil and Water Districts, to pay any soil and water conservation | 217 |
district an annual amount not to exceed
$30,000$40,000, upon | 218 |
receipt of a request and justification from the district and | 219 |
approval by the Ohio Soil and Water Conservation Commission. The | 220 |
county auditor shall credit the payments to the special fund | 221 |
established under section 1515.10 of the Revised Code for the | 222 |
local soil and water conservation district. Moneys received by | 223 |
each district shall be expended for the purposes of the district. | 224 |
The foregoing appropriation item 725683, Soil and Water | 225 |
Districts, shall be expended for the purposes described above, | 226 |
except that the funding source for this appropriation shall be | 227 |
fees applied on the disposal of construction and demolition debris | 228 |
and municipal solid waste, and fees levied on the sale of tires, | 229 |
as provided in section 1515.14 of the Revised Code. | 230 |
The foregoing appropriation item 725677, Oil and Gas Well | 232 |
Plugging, shall be used exclusively for the purposes of plugging | 233 |
wells and to properly restore the land surface of idle and orphan | 234 |
oil and gas wells pursuant to section 1509.071 of the Revised | 235 |
Code. No funds from the appropriation item shall be used for | 236 |
salaries, maintenance, equipment, or other administrative | 237 |
purposes, except for those costs directly attributed to the | 238 |
plugging of an idle or orphan well. This appropriation item shall | 239 |
not be used to transfer cash to any other fund or appropriation | 240 |
item. | 241 |