(B) The auditor of state annually shall audit each community | 14 |
school operator and each community school sponsor described in | 15 |
division (C)(1) of section 3314.02 or section 3314.021 or 3314.027 | 16 |
of the Revised Code. In the case of a nonpublic operator or | 17 |
sponsor, the audit shall cover only those accounts, reports, | 18 |
records, and files regarding the operator's or sponsor's receipt | 19 |
or expenditure of public funds relating to the operation or | 20 |
sponsorship of a community school. | 21 |
Sec. 117.11. (A) Except as otherwise provided in this | 22 |
division and in sections 117.102, 117.112, 117.113, and 117.114 of | 23 |
the Revised Code, the auditor of state shall audit each public | 24 |
office at least once every two fiscal years. The auditor of state | 25 |
shall audit a public office each fiscal year if that public office | 26 |
is required to be audited on an annual basis pursuant to "The | 27 |
Single Audit Act of 1984," 98 Stat. 2327, 31 U.S.C.A. 7501 et | 28 |
seq., as amended. In the annual or biennial audit, inquiry shall | 29 |
be made into the methods, accuracy, and legality of the accounts, | 30 |
financial reports, records, files, and reports of the office, | 31 |
whether the laws, rules, ordinances, and orders pertaining to the | 32 |
office have been observed, and whether the requirements and rules | 33 |
of the auditor of state have been complied with. Except as | 34 |
otherwise provided in this division or where auditing standards or | 35 |
procedures dictate otherwise, each audit shall cover at least one | 36 |
fiscal year. If a public office is audited only once every two | 37 |
fiscal years, the audit shall cover both fiscal years. | 38 |
(C)(1) The auditor of state shall identify any public office | 46 |
in which the auditor of state will be unable to conduct an audit | 47 |
at least once every two fiscal years as required by division (A) | 48 |
of this section and shall provide immediate written notice to the | 49 |
clerk of the legislative authority or governing board of the | 50 |
public office so identified. Within six months of the receipt of | 51 |
such notice, the legislative authority or governing board may | 52 |
engage an independent certified public accountant to conduct an | 53 |
audit pursuant to section 117.12 of the Revised Code. | 54 |
(2) When the chief fiscal officer of a public office notifies | 55 |
the auditor of state that an audit is required at a time prior to | 56 |
the next regularly scheduled audit by the auditor of state, the | 57 |
auditor of state shall either cause an earlier audit to be made by | 58 |
the auditor of state or authorize the legislative authority or | 59 |
governing board of the public office to engage an independent | 60 |
certified public accountant to conduct the required audit. The | 61 |
scope of the audit shall be as authorized by the auditor of state. | 62 |
(4) The contract for attest services with an independent | 69 |
accountant employed pursuant to this section or section 115.56 of | 70 |
the Revised Code may include binding arbitration provisions, | 71 |
provisions of Chapter 2711. of the Revised Code, or any other | 72 |
alternative dispute resolution procedures to be followed in the | 73 |
event a dispute remains between the state or public office and the | 74 |
independent accountant concerning the terms of or services under | 75 |
the contract, or a breach of the contract, after the | 76 |
administrative provisions of the contract have been exhausted. | 77 |
(E) The auditor of state, in accordance with division (A)(3) | 84 |
of section 9.65 of the Revised Code and this section, may audit an | 85 |
annuity program for volunteer fire fighters established by a | 86 |
political subdivision under section 9.65 of the Revised Code. As | 87 |
used in this section, "volunteer fire fighters" and "political | 88 |
subdivision" have the same meanings as in division (C) of section | 89 |
9.65 of the Revised Code. | 90 |
Sec. 149.351. (A) All records are the property of the public | 91 |
office concerned and shall not be removed, destroyed, mutilated, | 92 |
transferred, or otherwise damaged or disposed of, in whole or in | 93 |
part, except as provided by law or under the rules adopted by the | 94 |
records commissions provided for under sections 149.38 to 149.42 | 95 |
and section 149.46 of the Revised Code or under the records | 96 |
programs established by the boards of trustees of state-supported | 97 |
institutions of higher education under section 149.33 of the | 98 |
Revised Code. Those records shall be delivered by outgoing | 99 |
officials and employees to their successors and shall not be | 100 |
otherwise removed, destroyed, mutilated, or transferred | 101 |
unlawfully. | 102 |
(B) Any person who is aggrieved by the removal, destruction, | 103 |
mutilation, or transfer of, or by other damage to or disposition | 104 |
of a record in violation of division (A) of this section, or by | 105 |
threat of such removal, destruction, mutilation, transfer, or | 106 |
other damage to or disposition of such a record, may commence | 107 |
either or both of the following in the court of common pleas of | 108 |
the county in which division (A) of this section allegedly was | 109 |
violated or is threatened to be violated: | 110 |
(C)(1) A person is not aggrieved by a violation of division | 121 |
(A) of this section if clear and convincing evidence shows that | 122 |
the request for a record was contrived as a pretext to create | 123 |
potential liability under this section. The commencement of a | 124 |
civil action under division (B) of this section waives any right | 125 |
under this chapter to decline to divulge the purpose for | 126 |
requesting the record, but only to the extent needed to evaluate | 127 |
whether the request was contrived as a pretext to create potential | 128 |
liability under this section. | 129 |
Sec. 149.46. Each community school, established under Chapter | 147 |
3314. of the Revised Code, shall have a school records commission. | 148 |
The commission shall meet at least once every twelve months. The | 149 |
function of the commission shall be to review applications for | 150 |
one-time disposal of obsolete records and schedules of records | 151 |
retention and disposition submitted by any employee of the school. | 152 |
The commission may dispose of records pursuant to the procedure | 153 |
outlined in section 149.381 of the Revised Code. The commission, | 154 |
at any time, may review any schedule it has previously approved | 155 |
and, for good cause shown, may revise that schedule under the | 156 |
procedure outlined in that section. | 157 |