Sec. 117.432. (A) The general assembly recognizes that | 7 |
government transparency requires a common language of definitions | 8 |
for public information and that a uniform chart of accounts | 9 |
improves financial management while maintaining the principle of | 10 |
home rule over local matters. It is declared to be a public | 11 |
purpose and function of the state to facilitate the ability of the | 12 |
public easily to compare public data generated by the state and | 13 |
other public offices using this common language. With these goals | 14 |
in mind, the general assembly hereby creates a uniform chart of | 15 |
accounts for public offices in Ohio. | 16 |
(B) Within one year of the effective date of this section, | 17 |
the auditor of state shall establish, by rule adopted under | 18 |
Chapter 119. of the Revised Code, appropriate uniform accounting | 19 |
procedures and charts of accounts that may be used by all public | 20 |
offices. Public offices that maintain their financial records in | 21 |
accordance with the rules established by the auditor of state | 22 |
under this section shall be declared by the auditor to have earned | 23 |
a "DataOhio Transparency Award-Uniformity of Accounting." | 24 |
(C) Not later than three years after the effective date of | 25 |
this section, the auditor of state shall submit to the general | 26 |
assembly proposed legislation to establish uniform accounting | 27 |
procedures and charts of accounts for all public offices. In doing | 28 |
so, the auditor of state shall consider the experience of public | 29 |
offices that have maintained their financial records in accordance | 30 |
with the rules established under this section. | 31 |