As Concurred by the Senate

130th General Assembly Regular Session 2013-2014

Am. S. B. No. 67

Senator Peterson 

Cosponsors: Senators Obhof, Seitz, Hughes, Beagle, Hite, Balderson, Coley, Eklund, Faber, Gardner, LaRose, Manning, Oelslager, Patton, Widener 

Representatives Amstutz, Beck, Buchy, Dovilla, Hackett, Hall, Henne, Huffman, Johnson, Maag, McClain, McGregor, Scherer, Sprague, Terhar, Young Speaker Batchelder 

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A BILL

To amend sections 111.15, 117.01, 117.10, 117.11,

1

117.12, 117.16, 117.20, 127.18, 187.01 and 187.04

2

and to enact sections 117.114 and 117.431 of the

3

Revised Code to create an agreed-upon procedure

4

audit for certain eligible political subdivisions,

5

to eliminate the Auditor of State's exemption from

6

filing a rule summary and fiscal analysis with

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proposed rules, to exclude from public moneys

8

subject to audit by the Auditor of State any

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revenue earned by or from a person's ownership,

10

operation, or use of a tangible or intangible

11

asset that was sold, was leased, was licensed, was

12

the granting of a franchise, or was transferred or

13

conveyed by a public office to the person pursuant

14

to an agreement under which the public office

15

received consideration, to specify which JobsOhio

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revenues are not public moneys subject to audit by

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the Auditor of State, to clarify by whom JobsOhio

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is to be audited and which audit records are

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public records, and to provide for annual

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compliance and control reviews of JobsOhio.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 111.15, 117.01, 117.10, 117.11,	22
117.12, 117.16, 117.20, 127.18, 187.01, and 187.04 be amended and	23
sections 117.114 and 117.431 of the Revised Code be enacted to	24
read as follows:	25

Sec. 111.15.  (A) As used in this section:

26

(1) "Rule" includes any rule, regulation, bylaw, or standard	27
having a general and uniform operation adopted by an agency under	28
the authority of the laws governing the agency; any appendix to a	29
rule; and any internal management rule. "Rule" does not include	30
any guideline adopted pursuant to section 3301.0714 of the Revised	31
Code, any order respecting the duties of employees, any finding,	32
any determination of a question of law or fact in a matter	33
presented to an agency, or any rule promulgated pursuant to	34
Chapter 119., section 4141.14, division (C)(1) or (2) of section	35
5117.02, or section 5703.14 of the Revised Code. "Rule" includes	36
any amendment or rescission of a rule.	37

(2) "Agency" means any governmental entity of the state and	38
includes, but is not limited to, any board, department, division,	39
commission, bureau, society, council, institution, state college	40
or university, community college district, technical college	41
district, or state community college. "Agency" does not include	42
the general assembly, the controlling board, the adjutant	43
general's department, or any court.	44

(3) "Internal management rule" means any rule, regulation,	45
bylaw, or standard governing the day-to-day staff procedures and	46
operations within an agency.	47

(4) "Substantive revision" has the same meaning as in	48
division (J) of section 119.01 of the Revised Code.	49

(B)(1) Any rule, other than a rule of an emergency nature,	50
adopted by any agency pursuant to this section shall be effective	51
on the tenth day after the day on which the rule in final form and	52
in compliance with division (B)(3) of this section is filed as	53
follows:	54

(a) The rule shall be filed in electronic form with both the	55
secretary of state and the director of the legislative service	56
commission;	57

(b) The rule shall be filed in electronic form with the joint	58
committee on agency rule review. Division (B)(1)(b) of this	59
section does not apply to any rule to which division (D) of this	60
section does not apply.	61

An agency that adopts or amends a rule that is subject to	62
division (D) of this section shall assign a review date to the	63
rule that is not later than five years after its effective date.	64
If no review date is assigned to a rule, or if a review date	65
assigned to a rule exceeds the five-year maximum, the review date	66
for the rule is five years after its effective date. A rule with a	67
review date is subject to review under section 119.032 of the	68
Revised Code. This paragraph does not apply to a rule of a state	69
college or university, community college district, technical	70
college district, or state community college.	71

If all filings are not completed on the same day, the rule	72
shall be effective on the tenth day after the day on which the	73
latest filing is completed. If an agency in adopting a rule	74
designates an effective date that is later than the effective date	75
provided for by division (B)(1) of this section, the rule if filed	76
as required by such division shall become effective on the later	77
date designated by the agency.	78

Any rule that is required to be filed under division (B)(1)	79
of this section is also subject to division (D) of this section if	80
not exempted by division (D)(1), (2), (3), (4), (5), (6), (7), or	81
(8) of this section.	82

If a rule incorporates a text or other material by reference,	83
the agency shall comply with sections 121.71 to 121.76 of the	84
Revised Code.	85

(2) A rule of an emergency nature necessary for the immediate	86
preservation of the public peace, health, or safety shall state	87
the reasons for the necessity. The emergency rule, in final form	88
and in compliance with division (B)(3) of this section, shall be	89
filed in electronic form with the secretary of state, the director	90
of the legislative service commission, and the joint committee on	91
agency rule review. The emergency rule is effective immediately	92
upon completion of the latest filing, except that if the agency in	93
adopting the emergency rule designates an effective date, or date	94
and time of day, that is later than the effective date and time	95
provided for by division (B)(2) of this section, the emergency	96
rule if filed as required by such division shall become effective	97
at the later date, or later date and time of day, designated by	98
the agency.	99

An emergency rule becomes invalid at the end of the ninetieth	100
day it is in effect. Prior to that date, the agency may file the	101
emergency rule as a nonemergency rule in compliance with division	102
(B)(1) of this section. The agency may not refile the emergency	103
rule in compliance with division (B)(2) of this section so that,	104
upon the emergency rule becoming invalid under such division, the	105
emergency rule will continue in effect without interruption for	106
another ninety-day period.	107

(3) An agency shall file a rule under division (B)(1) or (2)	108
of this section in compliance with the following standards and	109
procedures:	110

(a) The rule shall be numbered in accordance with the	111
numbering system devised by the director for the Ohio	112
administrative code.	113

(b) The rule shall be prepared and submitted in compliance	114
with the rules of the legislative service commission.	115

(c) The rule shall clearly state the date on which it is to	116
be effective and the date on which it will expire, if known.	117

(d) Each rule that amends or rescinds another rule shall	118
clearly refer to the rule that is amended or rescinded. Each	119
amendment shall fully restate the rule as amended.	120

If the director of the legislative service commission or the	121
director's designee gives an agency notice pursuant to section	122
103.05 of the Revised Code that a rule filed by the agency is not	123
in compliance with the rules of the legislative service	124
commission, the agency shall within thirty days after receipt of	125
the notice conform the rule to the rules of the commission as	126
directed in the notice.	127

(C) All rules filed pursuant to divisions (B)(1)(a) and (2)	128
of this section shall be recorded by the secretary of state and	129
the director under the title of the agency adopting the rule and	130
shall be numbered according to the numbering system devised by the	131
director. The secretary of state and the director shall preserve	132
the rules in an accessible manner. Each such rule shall be a	133
public record open to public inspection and may be transmitted to	134
any law publishing company that wishes to reproduce it.	135

(D) At least sixty-five days before a board, commission,	136
department, division, or bureau of the government of the state	137
files a rule under division (B)(1) of this section, it shall file	138
the full text of the proposed rule in electronic form with the	139
joint committee on agency rule review, and the proposed rule is	140
subject to legislative review and invalidation under division (I)	141
of section 119.03 of the Revised Code. If a state board,	142
commission, department, division, or bureau makes a substantive	143
revision in a proposed rule after it is filed with the joint	144
committee, the state board, commission, department, division, or	145
bureau shall promptly file the full text of the proposed rule in	146
its revised form in electronic form with the joint committee. The	147
latest version of a proposed rule as filed with the joint	148
committee supersedes each earlier version of the text of the same	149
proposed rule. Except as provided in division (F) of this section,	150
aA state board, commission, department, division, or bureau shall	151
also file the rule summary and fiscal analysis prepared under	152
section 127.18 of the Revised Code in electronic form along with a	153
proposed rule, and along with a proposed rule in revised form,	154
that is filed under this division. If a proposed rule has an	155
adverse impact on businesses, the state board, commission,	156
department, division, or bureau also shall file the business	157
impact analysis, any recommendations received from the common	158
sense initiative office, and the associated memorandum of	159
response, if any, in electronic form along with the proposed rule,	160
or the proposed rule in revised form, that is filed under this	161
division.	162

As used in this division, "commission" includes the public	163
utilities commission when adopting rules under a federal or state	164
statute.	165

This division does not apply to any of the following:

166

(1) A proposed rule of an emergency nature;

167

(2) A rule proposed under section 1121.05, 1121.06, 1155.18,	168
1163.22, 1349.33, 1707.201, 1733.412, 4123.29, 4123.34, 4123.341,	169
4123.342, 4123.40, 4123.411, 4123.44, or 4123.442 of the Revised	170
Code;	171

(3) A rule proposed by an agency other than a board,	172
commission, department, division, or bureau of the government of	173
the state;	174

(4) A proposed internal management rule of a board,	175
commission, department, division, or bureau of the government of	176
the state;	177

(5) Any proposed rule that must be adopted verbatim by an	178
agency pursuant to federal law or rule, to become effective within	179
sixty days of adoption, in order to continue the operation of a	180
federally reimbursed program in this state, so long as the	181
proposed rule contains both of the following:	182

(a) A statement that it is proposed for the purpose of	183
complying with a federal law or rule;	184

(b) A citation to the federal law or rule that requires	185
verbatim compliance.	186

(6) An initial rule proposed by the director of health to	187
impose safety standards and quality-of-care standards with respect	188
to a health service specified in section 3702.11 of the Revised	189
Code, or an initial rule proposed by the director to impose	190
quality standards on a facility listed in division (A)(4) of	191
section 3702.30 of the Revised Code, if section 3702.12 of the	192
Revised Code requires that the rule be adopted under this section;	193

(7) A rule of the state lottery commission pertaining to	194
instant game rules.	195

If a rule is exempt from legislative review under division	196
(D)(5) of this section, and if the federal law or rule pursuant to	197
which the rule was adopted expires, is repealed or rescinded, or	198
otherwise terminates, the rule is thereafter subject to	199
legislative review under division (D) of this section.	200

(E) Whenever a state board, commission, department, division,	201
or bureau files a proposed rule or a proposed rule in revised form	202
under division (D) of this section, it shall also file the full	203
text of the same proposed rule or proposed rule in revised form in	204
electronic form with the secretary of state and the director of	205
the legislative service commission. Except as provided in division	206
(F) of this section, aA state board, commission, department,	207
division, or bureau shall file the rule summary and fiscal	208
analysis prepared under section 127.18 of the Revised Code in	209
electronic form along with a proposed rule or proposed rule in	210
revised form that is filed with the secretary of state or the	211
director of the legislative service commission.	212

(F) Except as otherwise provided in this division, the	213
auditor of state or the auditor of state's designee is not	214
required to file a rule summary and fiscal analysis along with a	215
proposed rule, or proposed rule in revised form, that the auditor	216
of state proposes under section 117.12, 117.19, 117.38, or 117.43	217
of the Revised Code and files under division (D) or (E) of this	218
section.	219

Sec. 117.01.  As used in this chapter:

220

(A) "Color of office" means actually, purportedly, or	221
allegedly done under any law, ordinance, resolution, order, or	222
other pretension to official right, power, or authority.	223

(B) "Public accountant" means any person who is authorized by	224
Chapter 4701. of the Revised Code to use the designation of	225
certified public accountant or who was registered prior to January	226
1, 1971, as a public accountant.	227

(C) "Public money" means any money received, collected by, or	228
due a public official under color of office, as well as any money	229
collected by any individual on behalf of a public office or as a	230
purported representative or agent of the public office.	231

"Public money" does not include either of the following:

232

(1) Money or revenue earned by or from a person's ownership,	233
operation, or use of an asset, whether tangible or intangible,	234
that either in whole or in part was sold, was leased, was	235
licensed, was the granting of a franchise, or was otherwise	236
transferred or conveyed by a public office to the person pursuant	237
to an agreement, authorized by law, between the person and the	238
public office in which the public office received consideration	239
from the person for the asset that was sold, leased, licensed,	240
franchised, or otherwise transferred or conveyed;	241

(2) With respect to the transfer described in Chapter 4313.	242
of the Revised Code and the operation of the enterprise	243
acquisition project, revenues or receipts of or from the	244
enterprise acquisition project in the hands of the nonprofit	245
corporation formed under section 187.01 of the Revised Code or of	246
a nonprofit entity the sole member of which is that nonprofit	247
corporation, but does include any taxes collected on the	248
spirituous liquor sales and then due the department of taxation	249
and amounts then due to the state general revenue fund pursuant to	250
section 4301.12 of the Revised Code. As used in this division,	251
"enterprise acquisition project" has the meaning defined in	252
section 4313.01 of the Revised Code.	253

(D) "Public office" means any state agency, public	254
institution, political subdivision, other organized body, office,	255
agency, institution, or entity established by the laws of this	256
state for the exercise of any function of government. "Public	257
office" does not include the nonprofit corporation formed under	258
section 187.01 of the Revised Code.	259

(E) "Public official" means any officer, employee, or duly	260
authorized representative or agent of a public office.	261

(F) "State agency" means every organized body, office,	262
agency, institution, or other entity established by the laws of	263
the state for the exercise of any function of state government.	264

(G) "Audit" means any of the following:

265

(1) Any examination, analysis, or inspection of the state's	266
or a public office's financial statements or reports;	267

(2) Any examination, analysis, or inspection of records,	268
documents, books, or any other evidence relating to either of the	269
following:	270

(a) The collection, receipt, accounting, use, or expenditure	271
of public money by a public office or by a private institution,	272
association, board, or corporation;	273

(b) The determination by the auditor of state, as required by	274
section 117.11 of the Revised Code, of whether a public office has	275
complied with all the laws, rules, ordinances, or orders	276
pertaining to the public office.	277

(3) Any other type of examination, analysis, or inspection of	278
a public office, or of the specific funds or accounts of a private	279
institution, association, board, or corporation receivinginto	280
which public money has been placed or deposited, that is conducted	281
according to generally accepted or governmental auditing standards	282
established by rule pursuant to section 117.19 of the Revised	283
Code.	284

(H) "Person" has the meaning defined in section 1.59 of the	285
Revised Code.	286

Sec. 117.10. (A) The auditor of state shall audit all public	287
offices as provided in this chapter. The auditor of state also may	288
audit the specific funds or accounts of private institutions,	289
associations, boards, and corporations receivinginto which has	290
been placed or deposited public money for their usefrom a public	291
office and may require of them annual reports in such form as the	292
auditor of state prescribes. The auditor of state may audit some	293
or all of the other funds or accounts of a private institution,	294
association, board, or corporation that has received public money	295
from a public office only if one or more of the following applies:	296

(1) The audit is specifically required or authorized by the	297
Revised Code;	298

(2) The private institution, association, board, or	299
corporation requests that the auditor of state audit some or all	300
of its other funds or accounts;	301

(3) All of the revenue of the private institution,	302
association, board, or corporation is composed of public money;	303

(4) The private institution, association, board, or	304
corporation failed to separately and independently account for the	305
public money in its possession, in violation of section 117.431 of	306
the Revised Code;	307

(5) The auditor of state has a reasonable belief that the	308
private institution, association, board, or corporation illegally	309
expended, converted, misappropriated, or otherwise cannot account	310
for the public money it received from a public office and that it	311
is necessary to audit its other funds or accounts to make that	312
determination.	313

(B) If the auditor of state performs or contracts for the	314
performance of an audit, including a special audit, of the public	315
employees retirement system, school employees retirement system,	316
state teachers retirement system, state highway patrol retirement	317
system, or Ohio police and fire pension fund, the auditor of state	318
shall make a timely report of the results of the audit to the Ohio	319
retirement study council.	320

(C) The auditor of state may audit the accounts of any	321
provider as defined in section 5111.06 of the Revised Code.	322

(D) If a public office has been audited by an agency of the	323
United States government, the auditor of state may, if satisfied	324
that the federal audit has been conducted according to principles	325
and procedures not contrary to those of the auditor of state, use	326
and adopt the federal audit and report in lieu of an audit by the	327
auditor of state's own office.	328

(E) Within thirty days after the creation or dissolution or	329
the winding up of the affairs of any public office, that public	330
office shall notify the auditor of state in writing that this	331
action has occurred.	332

(F) Nothing in this section precludes the auditor of state	333
from issuing to a private institution, association, board, or	334
corporation a subpoena and compulsory process for the attendance	335
of witnesses or the production of records under section 117.18 of	336
the Revised Code if the subpoena and compulsory process is in	337
furtherance of an audit the auditor of state is authorized by law	338
to perform.	339

Sec. 117.11.  (A) Except as otherwise provided in this	340
division and in sections 117.112 and, 117.113, and 117.114 of the	341
Revised Code, the auditor of state shall audit each public office	342
at least once every two fiscal years. The auditor of state shall	343
audit a public office each fiscal year if that public office is	344
required to be audited on an annual basis pursuant to "The Single	345
Audit Act of 1984," 98 Stat. 2327, 31 U.S.C.A. 7501 et seq., as	346
amended. In the annual or biennial audit, inquiry shall be made	347
into the methods, accuracy, and legality of the accounts,	348
financial reports, records, files, and reports of the office,	349
whether the laws, rules, ordinances, and orders pertaining to the	350
office have been observed, and whether the requirements and rules	351
of the auditor of state have been complied with. Except as	352
otherwise provided in this division or where auditing standards or	353
procedures dictate otherwise, each audit shall cover at least one	354
fiscal year. If a public office is audited only once every two	355
fiscal years, the audit shall cover both fiscal years.	356

(B) In addition to the annual or biennial audit provided for	357
in division (A) of this section or in section 117.114 of the	358
Revised Code, the auditor of state may conduct an audit of a	359
public office at any time when so requested by the public office	360
or upon the auditor of state's own initiative if the auditor of	361
state has reasonable cause to believe that an additional audit is	362
in the public interest.	363

(C)(1) The auditor of state shall identify any public office	364
in which the auditor of state will be unable to conduct an audit	365
at least once every two fiscal years as required by division (A)	366
of this section and shall provide immediate written notice to the	367
clerk of the legislative authority or governing board of the	368
public office so identified. Within six months of the receipt of	369
such notice, the legislative authority or governing board may	370
engage an independent certified public accountant to conduct an	371
audit pursuant to section 117.12 of the Revised Code.	372

(2) When the chief fiscal officer of a public office notifies	373
the auditor of state that an audit is required at a time prior to	374
the next regularly scheduled audit by the auditor of state, the	375
auditor of state shall either cause an earlier audit to be made by	376
the auditor of state or authorize the legislative authority or	377
governing board of the public office to engage an independent	378
certified public accountant to conduct the required audit. The	379
scope of the audit shall be as authorized by the auditor of state.	380

(3) The auditor of state shall approve the scope of an audit	381
under division (C)(1) or (2) of this section as set forth in the	382
contract for the proposed audit before the contract is executed on	383
behalf of the public office that is to be audited. The independent	384
accountant conducting an audit under division (C)(1) or (2) of	385
this section shall be paid by the public office.	386

(4) The contract for attest services with an independent	387
accountant employed pursuant to this section or section 115.56 of	388
the Revised Code may include binding arbitration provisions,	389
provisions of Chapter 2711. of the Revised Code, or any other	390
alternative dispute resolution procedures to be followed in the	391
event a dispute remains between the state or public office and the	392
independent accountant concerning the terms of or services under	393
the contract, or a breach of the contract, after the	394
administrative provisions of the contract have been exhausted.	395

(D) If a uniform accounting network is established under	396
section 117.101 of the Revised Code, the auditor of state or a	397
certified public accountant employed pursuant to this section or	398
section 115.56 or 117.112 of the Revised Code shall, to the extent	399
practicable, utilize services offered by the network in order to	400
conduct efficient and economical audits of public offices.	401

(E) The auditor of state shall, in accordance with division	402
(A)(3) of section 9.65 of the Revised Code and this section, may	403
audit an annuity program for volunteer fire fighters established	404
by a political subdivision under section 9.65 of the Revised Code.	405
As used in this section, "volunteer fire fighters" and "political	406
subdivision" have the same meanings as in division (C) of section	407
9.65 of the Revised Code.	408

Sec. 117.114.  (A) As used in this section:

409

(1) "Qualifying subdivision" means an agricultural society,	410
county board of health, cemetery, conservancy district, family and	411
children first council, fire district, ambulance district, fire	412
and ambulance district, library, park or recreation district,	413
regional planning commission, solid waste district, township,	414
village, water district, sewer district, or water and sewer	415
district, or a political subdivision determined by the auditor of	416
state on a case-by-case basis to be a qualifying subdivision.	417

(2) "Eligible subdivision" means a qualifying subdivision	418
that meets the criteria specified in this section and the criteria	419
established by rule of the auditor of state.	420

(B) The auditor of state shall establish by rule an	421
agreed-upon procedure by which eligible subdivisions may be	422
audited. The rules shall set forth the standards, procedures,	423
guidelines, and reporting requirements for an agreed-upon	424
procedure audit. At a minimum, the rules shall require that, to be	425
eligible for an agreed-upon procedure audit, a political	426
subdivision must be a qualifying subdivision that meets all of the	427
following criteria:	428

(1) The qualifying subdivision's annual budgeted expenditures	429
do not exceed five million dollars for any fiscal year for which	430
the agreed-upon procedure audit will be performed;	431

(2) The qualifying subdivision follows the auditor of state's	432
regulatory, cash, or modified cash accounting basis;	433

(3) The fiscal officer or bookkeeper of the qualifying	434
subdivision did not leave office at any time during the audit	435
period in question;	436

(4) The qualifying subdivision had an audit performed under	437
division (A) of section 117.11 or division (A) of section 117.12	438
of the Revised Code within the prior two audit periods;	439

(5) In its most recent audit report, the qualifying	440
subdivision did not experience any of the following:	441

(a) A qualified, adverse, or disclaimer opinion;

442

(b) A declaration under section 117.41 of the Revised Code	443
that the qualifying subdivision was unauditable;	444

(c)A finding for recovery that indicated fraud or theft in	445
office; or	446

(d) A finding related to material control weaknesses.

447

(6) The qualifying subdivision is not:

448

(a) Under investigation by the auditor of state's special	449
investigations unit or is not otherwise at high risk of fraud as	450
determined by the auditor of state;	451

(b) In a fiscal emergency; or

452

(c) Required to be audited on an annual basis under "The	453
Single Audit Act of 1984," 98 Stat. 2327, 31 U.S.C. 7501 et seq.,	454
as amended, or under other laws, grants, bylaws, or debt	455
covenants.	456

(7) The qualifying subdivision does not have outstanding	457
audit fees in arrears; and	458

(8) Any other criteria the auditor of state determines the	459
qualifying subdivision must meet to be eligible for an agreed-upon	460
procedure audit.	461

(C) An eligible subdivision may, but is not required to,	462
engage in an agreed-upon procedure audit. If the eligible	463
subdivision does not engage in an agreed-upon procedure audit	464
under this section and the rules adopted thereunder, the eligible	465
subdivision instead shall undergo an audit under division (A) of	466
section 117.11 or division (A) of section 117.12 of the Revised	467
Code.	468

(D) An agreed-upon procedure audit shall be performed by the	469
auditor of state or by an independent certified public accountant	470
under the attestation standards established by the American	471
institute of certified public accountants. Eligible subdivisions	472
may have an agreed-upon procedure audit in two consecutive audit	473
periods followed by one audit performed under division (A) of	474
section 117.11 or division (A) of section 117.12 of the Revised	475
Code.	476

(E) The auditor of state, on a case-by-case basis, may	477
determine that a qualifying subdivision that fails to meet any one	478
of the criteria established by rule under division (B) of this	479
section is otherwise eligible for an agreed-upon procedure audit	480
and may, in writing, grant a waiver of a particular criterion.	481

(F) An eligible subdivision that engages in an agreed-upon	482
procedure audit shall continue to file an annual financial report	483
as required under section 117.38 of the Revised Code.	484

Sec. 117.12. (A) Any certified public accountant engaged to	485
perform an audit pursuant to division (C) of section 117.11 of the	486
Revised Code shall conduct the audit pursuant to the standards,	487
procedures, and guidelines of the auditor of state for such	488
audits. The auditor of state shall establish these standards,	489
procedures, and guidelines by rule. The audit shall cover the	490
period beginning with the termination date of the most recent	491
audit conducted under this section or under section 117.11 or	492
117.114 of the Revised Code, and ending on the date specified by	493
the auditor of state. The accountant shall inquire into the	494
methods, accuracy, and legality of the accounts, records, files,	495
and reports of the public office and shall note whether, in the	496
accountant's opinion, the laws, rules, ordinances, and orders	497
pertaining to the public office have been complied with. The	498

(B) Any certified public accountant engaged to perform an	499
agreed-upon procedure audit pursuant to section 117.114 of the	500
Revised Code shall conduct the audit pursuant to the standards,	501
procedures, guidelines, and reporting requirements adopted by rule	502
of the auditor of state pursuant to that section.	503

(C) The certified public accountant shall have no authority	504
to make formal findings of illegality, malfeasance, or gross	505
neglect under this divisionsection or section 117.23 of the	506
Revised Code.	507

Sec. 117.16. (A) The auditor of state shall do all of the	508
following:	509

(1) Develop a force account project assessment form that each	510
public office that undertakes force account projects shall use to	511
estimate or report the cost of a force account project. The form	512
shall include costs for employee salaries and benefits, any other	513
labor costs, materials, freight, fuel, hauling, overhead expense,	514
workers' compensation premiums, and all other items of cost and	515
expense, including a reasonable allowance for the use of all tools	516
and equipment used on or in connection with such work and for the	517
depreciation on the tools and equipment.	518

(2) Make the form available to public offices by any	519
cost-effective, convenient method accessible to the auditor of	520
state and the public offices;	521

(3) When conducting an audit under this chapter of a public	522
office that undertakes force account projects, examine the forms	523
and records of a sampling of the force account projects the public	524
office completed since an audit was last conducted, to determine	525
compliance with its force account limits.	526

(B) If the auditor of state receives a complaint from any	527
person that a public office has violated the force account limits	528
established for that office, the auditor of state may conduct an	529
audit in addition to the audit provided in section 117.11 or	530
117.114 of the Revised Code if the auditor of state has reasonable	531
cause to believe that an additional audit is in the public	532
interest.	533

(C)(1) If the auditor of state finds that a county, township,	534
or municipal corporation violated the force account limits	535
established for that political subdivision, the auditor of state,	536
in addition to any other action authorized by this chapter, shall	537
notify the political subdivision that, for a period of one year	538
from the date of the notification, the force account limits for	539
the subdivision are reduced as follows:	540

(a) For a county, the limits shall be ten thousand dollars	541
per mile for construction or reconstruction of a road and forty	542
thousand dollars for construction, reconstruction, maintenance, or	543
repair of a bridge or culvert;	544

(b) For a township, the limit shall be fifteen thousand	545
dollars for maintenance and repair of a road or five thousand per	546
mile for construction or reconstruction of a township road;	547

(c) For a municipal corporation, the limit shall be ten	548
thousand dollars for the construction, reconstruction, widening,	549
resurfacing, or repair of a street or other public way.	550

(2) If the auditor of state finds that a county, township, or	551
municipal corporation violated the force account limits	552
established for that political subdivision a second or subsequent	553
time, the auditor of state, in addition to any other action	554
authorized by this chapter, shall notify the political subdivision	555
that, for a period of two years from the date of the notification,	556
the force account limits for the subdivision are reduced in	557
accordance with division (C)(1)(a), (b), or (c) of this section.	558

(3) If the auditor of state finds that a county, township, or	559
municipal corporation violated the force account limits	560
established for that political subdivision a third or subsequent	561
time, the auditor of state shall certify to the tax commissioner	562
an amount the auditor of state determines to be twenty per cent of	563
the total cost of the force account project that is the basis of	564
the violation. Upon receipt of this certification, the tax	565
commissioner shall withhold the certified amount from any funds	566
under the tax commissioner's control that are due or payable to	567
that political subdivision. The tax commissioner shall promptly	568
deposit this withheld amount to the credit of the local	569
transportation improvement program fund created by section 164.14	570
of the Revised Code.	571

If the tax commissioner determines that no funds are due and	572
payable to the violating political subdivision or that	573
insufficient amounts of such funds are available to cover the	574
entire certified amount, the tax commissioner shall withhold and	575
deposit to the credit of the local transportation improvement	576
program fund any amount available and certify the remaining amount	577
to be withheld to the county auditor of the county in which the	578
political subdivision is located. The county auditor shall	579
withhold from that political subdivision any amount, up to that	580
certified by the tax commissioner, that is available from any	581
funds under the county auditor's control, that is due or payable	582
to that political subdivision, and that can be lawfully withheld.	583
The county auditor shall promptly pay that withheld amount to the	584
tax commissioner for deposit into the local transportation	585
improvement program fund.	586

The payments required under division (C)(3) of this section	587
are in addition to the force account limit reductions described in	588
division (C)(2) of this section and also are in addition to any	589
other action authorized by this chapter.	590

(D) If the auditor of state finds that a county, township, or	591
municipal corporation violated its force account limits when	592
participating in a joint force account project, the auditor of	593
state shall impose the reduction in force account limits under	594
division (C) of this section on all entities participating in the	595
joint project.	596

(E) As used in this section, "force account limits" means any	597
of the following, as applicable:	598

(1) For a county, the amounts established in section 5543.19	599
of the Revised Code;	600

(2) For a township, the amounts established in section	601
5575.01 of the Revised Code;	602

(3) For a municipal corporation, the amount established in	603
section 723.52 of the Revised Code;	604

(4) For the department of transportation, the amount	605
established in section 5517.02 of the Revised Code.	606

Sec. 117.20.  (A) In adopting rules pursuant to Chapter 117.	607
of the Revised Code, the auditor of state or the auditor of	608
state's designee shall do both of the following:	609

(1) Before adopting any such rule, except a rule of an	610
emergency nature, do each of the following:	611

(a) At least thirty-five days before any public hearing on	612
the proposed rule-making action, mail or send by electronic mail	613
notice of the hearing to each public office and to each statewide	614
organization that the auditor of state or designee determines will	615
be affected or that represents persons who will be affected by	616
the proposed rule-making action;	617

(b) Mail or send by electronic mail a copy of the proposed	618
rule to any person or organization that requests a copy within	619
five days after receipt of the request;	620

(c) Consult with appropriate state and local government	621
agencies, or with persons representative of their interests,	622
including statewide organizations of local government officials,	623
and consult with accounting professionals and other interested	624
persons;	625

(d) Conduct, on the date and at the time and place designated	626
in the notice, a public hearing at which any person affected by	627
the proposed rule, including statewide organizations of local	628
government officials, may appear and be heard in person, by	629
attorney, or both, and may present the person's or organization's	630
position or contentions orally or in writing.	631

(2) Except as otherwise provided in division (A)(2) of this	632
section, complyComply with divisions (B) to (E) of section 111.15	633
of the Revised Code. The auditor of state is not required to file	634
a rule summary and fiscal analysis along with any copy of a	635
proposed rule, or proposed rule in revised form, that is filed	636
with the joint committee on agency rule review, the secretary of	637
state, or the director of the legislative service commission under	638
division (D) or (E) of section 111.15 of the Revised Code.	639

(B) The auditor of state shall diligently discharge the	640
duties imposed by divisions (A)(1)(a), (b), and (c) of this	641
section, but failure to mail or send by electronic mail any notice	642
or copy of a proposed rule, or to consult with any person or	643
organization, shall not invalidate any rule.	644

(C) Notwithstanding any contrary provision of the Revised	645
Code, the auditor of state may prepare and disseminate, to public	646
offices and other interested persons and organizations, advisory	647
bulletins, directives, and instructions relating to accounting and	648
financial reporting systems, budgeting procedures, fiscal	649
controls, and the constructions by the auditor of state of	650
constitutional and statutory provisions, court decisions, and	651
opinions of the attorney general. The bulletins, directives, and	652
instructions shall be of an advisory nature only.	653

(D) As used in this section, "rule" includes the adoption,	654
amendment, or rescission of a rule.	655

Sec. 117.431. Public money in the possession of any private	656
institution, association, board, or corporation shall be accounted	657
for separately and independently from its other funds and	658
accounts. The auditor of state may adopt rules establishing the	659
manner in which the public money shall be separately and	660
independently accounted for.	661

Sec. 127.18.  (A) As used in this section:

662

(1) "Rule-making agency" has the same meaning as in division	663
(I) of section 119.01 of the Revised Code.	664

(2) "Rule" includes the adoption, amendment, or rescission of	665
a rule.	666

(3) "Proposed rule" means the original version of a proposed	667
rule, and each revised version of the same proposed rule, that is	668
filed with the joint committee on agency rule review under	669
division (D) of section 111.15 or division (H) of section 119.03	670
of the Revised Code.	671

(B) A rule-making agency shall prepare, in the form	672
prescribed by the joint committee on agency rule review under	673
division (E) of this section, a complete and accurate rule summary	674
and fiscal analysis of each proposed rule that it files under	675
division (D) of section 111.15 or division (H) of section 119.03	676
of the Revised Code. The rule summary and fiscal analysis shall	677
include all of the following information:	678

(1) The name, address, and telephone number of the	679
rule-making agency, and the name and telephone number of an	680
individual or office within the agency designated by that agency	681
to be responsible for coordinating and making available	682
information in the possession of the agency regarding the proposed	683
rule;	684

(2) The Ohio Administrative Code rule number of the proposed	685
rule;	686

(3) A brief summary of, and the legal basis for, the proposed	687
rule, including citations identifying the statute that prescribes	688
the procedure in accordance with which the rule-making agency is	689
required to adopt the proposed rule, the statute that authorizes	690
the agency to adopt the proposed rule, and the statute that the	691
agency intends to amplify or implement by adopting the proposed	692
rule;	693

(4) An estimate, in dollars, of the amount by which the	694
proposed rule would increase or decrease revenues or expenditures	695
during the current biennium;	696

(5) A citation identifying the appropriation that authorizes	697
each expenditure that would be necessitated by the proposed rule;	698

(6) A summary of the estimated cost of compliance with the	699
rule to all directly affected persons;	700

(7) The reasons why the rule is being proposed;

701

(8) If the rule has a fiscal effect on school districts,	702
counties, townships, or municipal corporations, an estimate in	703
dollars of the cost of compliance with the rule, or, if dollar	704
amounts cannot be determined, a written explanation of why it was	705
not possible to ascertain dollar amounts;	706

(9) If the rule has a fiscal effect on school districts,	707
counties, townships, or municipal corporations and is the result	708
of a federal requirement, a clear explanation that the proposed	709
state rule does not exceed the scope and intent of the	710
requirement, or, if the state rule does exceed the minimum	711
necessary federal requirement, a justification of the excess cost,	712
and an estimate of the costs, including those costs for local	713
governments, exceeding the federal requirement;	714

(10) If the rule has a fiscal effect on school districts,	715
counties, townships, or municipal corporations, a comprehensive	716
cost estimate that includes the procedure and method of	717
calculating the costs of compliance and identifies major cost	718
categories including personnel costs, new equipment or other	719
capital costs, operating costs, and indirect central service costs	720
related to the rule. The fiscal analysis shall also include a	721
written explanation of the agency's and the affected local	722
government's ability to pay for the new requirements and a	723
statement of any impact the rule will have on economic	724
development.	725

(11) If the rule incorporates a text or other material by	726
reference, and the agency claims the incorporation by reference is	727
exempt from compliance with sections 121.71 to 121.74 of the	728
Revised Code because the text or other material is generally	729
available to persons who reasonably can be expected to be affected	730
by the rule, an explanation of how the text or other material is	731
generally available to those persons;	732

(12) If the rule incorporates a text or other material by	733
reference, and it was infeasible for the agency to file the text	734
or other material electronically, an explanation of why filing the	735
text or other material electronically was infeasible;	736

(13) If the rule is being rescinded and incorporates a text	737
or other material by reference, and it was infeasible for the	738
agency to file the text or other material, an explanation of why	739
filing the text or other material was infeasible;	740

(14) Any other information the joint committee on agency rule	741
review considers necessary to make the proposed rule or the fiscal	742
effect of the proposed rule fully understandable.	743

(C) The rule-making agency shall file the rule summary and	744
fiscal analysis in electronic form along with the proposed rule	745
that it files under divisions (D) and (E) of section 111.15 or	746
divisions (B) and (H) of section 119.03 of the Revised Code. The	747
joint committee on agency rule review shall not accept any	748
proposed rule for filing unless a copy of the rule summary and	749
fiscal analysis of the proposed rule, completely and accurately	750
prepared, is filed along with the proposed rule.	751

(D) The joint committee on agency rule review shall review	752
the fiscal effect of each proposed rule that is filed under	753
division (D) of section 111.15 or division (H) of section 119.03	754
of the Revised Code.	755

(E) The joint committee on agency rule review shall prescribe	756
the form in which each rule-making agency shall prepare its rule	757
summary and fiscal analysis of a proposed rule.	758

(F) This section does not require the auditor of state or the	759
auditor of state's designee to prepare or attach a rule summary	760
and fiscal analysis to any copy of a rule proposed under section	761
117.12, 117.19, 117.38, or 117.43 of the Revised Code.	762

Sec. 187.01. As used in this chapter, "JobsOhio" means the	763
nonprofit corporation formed under this section, and includes any	764
subsidiary of that corporation. In any section of law that refers	765
to the nonprofit corporation formed under this section, reference	766
to the corporation includes reference to any such subsidiary	767
unless otherwise specified or clearly appearing from the context.	768

The governor is hereby authorized to form a nonprofit	769
corporation, to be named "JobsOhio," with the purposes of	770
promoting economic development, job creation, job retention, job	771
training, and the recruitment of business to this state. Except as	772
otherwise provided in this chapter, the corporation shall be	773
organized and operated in accordance with Chapter 1702. of the	774
Revised Code. The governor shall sign and file articles of	775
incorporation for the corporation with the secretary of state. The	776
legal existence of the corporation shall begin upon the filing of	777
the articles.	778

In addition to meeting the requirements for articles of	779
incorporation in Chapter 1702. of the Revised Code, the articles	780
of incorporation for the nonprofit corporation shall set forth the	781
following:	782

(A) The designation of the name of the corporation as	783
JobsOhio;	784

(B) The creation of a board of directors consisting of nine	785
directors, to be appointed by the governor, who satisfy the	786
qualifications prescribed by section 187.02 of the Revised Code;	787

(C) A requirement that the governor make initial appointments	788
to the board within sixty days after the filing of the articles of	789
incorporation. Of the initial appointments made to the board, two	790
shall be for a term ending one year after the date the articles	791
were filed, two shall be for a term ending two years after the	792
date the articles were filed, and five shall be for a term ending	793
four years after the date the articles were filed. The articles	794
shall state that, following the initial appointments, the governor	795
shall appoint directors to terms of office of four years, with	796
each term of office ending on the same day of the same month as	797
did the term that it succeeds. If any director dies, resigns, or	798
the director's status changes such that any of the requirements of	799
division (C) of section 187.02 of the Revised Code are no longer	800
met, that director's seat on the board shall become immediately	801
vacant. The governor shall forthwith fill the vacancy by	802
appointment for the remainder of the term of office of the vacated	803
seat.	804

(D) A requirement that the governor appoint one director to	805
be chairperson of the board and procedures for electing directors	806
to serve as officers of the corporation and members of an	807
executive committee;	808

(E) A provision for the appointment of a chief investment	809
officer of the corporation by the recommendation of the board and	810
approval of the governor. The chief investment officer shall serve	811
at the pleasure of the board and shall have the power to execute	812
contracts, spend corporation funds, and hire employees on behalf	813
of the corporation. If the position of chief investment officer	814
becomes vacant for any reason, the vacancy shall be filled in the	815
same manner as provided in this division.	816

(F) Provisions requiring the board to do all of the	817
following:	818

(1) Adopt one or more resolutions providing for compensation	819
of the chief investment officer;	820

(2) Approve an employee compensation plan recommended by the	821
chief investment officer;	822

(3) Approve a contract with the director of development	823
services for the corporation to assist the director and the	824
development services agency with providing services or otherwise	825
carrying out the functions or duties of the agency, including the	826
operation and management of programs, offices, divisions, or	827
boards, as may be determined by the director of development	828
services in consultation with the governor;	829

(4) Approve all major contracts for services recommended by	830
the chief investment officer;	831

(5) Establish an annual strategic plan and standards of	832
measure to be used in evaluating the corporation's success in	833
executing the plan;	834

(6) Establish a conflicts of interest policy that, at a	835
minimum, complies with section 187.06 of the Revised Code;	836

(7) Hold a minimum of four board of directors meetings per	837
year at which a quorum of the board is physically present, and	838
such other meetings, at which directors' physical presence is not	839
required, as may be necessary. Meetings at which a quorum of the	840
board is required to be physically present are subject to	841
divisions (C), (D), and (E) of section 187.03 of the Revised Code.	842

(8) Establish a records retention policy and present the	843
policy, and any subsequent changes to the policy, at a meeting of	844
the board of directors at which a quorum of the board is required	845
to be physically present pursuant to division (F)(7) of this	846
section;	847

(9) Adopt standards of conduct for the directors.

848

(G) A statement that directors shall not receive any	849
compensation from the corporation, except that directors may be	850
reimbursed for actual and necessary expenses incurred in	851
connection with services performed for the corporation;	852

(H) A provision authorizing the board to amend provisions of	853
the corporation's articles of incorporation or regulations, except	854
provisions required by this chapter;	855

(I) Procedures by which the corporation would be dissolved	856
and by which all corporation rights and assets would be	857
distributed to the state or to another corporation organized under	858
this chapter. These procedures shall incorporate any separate	859
procedures subsequently set forth in this chapter for the	860
dissolution of the corporation. The articles shall state that no	861
dissolution shall take effect until the corporation has made	862
adequate provision for the payment of any outstanding bonds,	863
notes, or other obligations.	864

(J) A provision establishing an audit committee to be	865
comprised of directors. The articles shall require that the audit	866
committee hire ana firm of independent certified public	867
accountantaccountants, selected in consultation with the auditor	868
of state, to perform, once each year, a financial audit of the	869
corporation at least once every yearand of any nonprofit entity	870
the sole member of which is JobsOhio. The articles also shall	871
require all of the following:	872

(1) Commencing with JobsOhio's fiscal year beginning July 1,	873
2012, the financial statements to be audited are to be prepared in	874
accordance with accounting principles and standards set forth in	875
all applicable pronouncements of the governmental accounting	876
standards board;	877

(2) The firm of independent certified public accountants	878
hired is to conduct a supplemental compliance and control review	879
pursuant to a written agreement by and among the firm, the auditor	880
of state, JobsOhio, and any nonprofit entity the sole member of	881
which is JobsOhio; and	882

(3) A copy of each financial audit report and each report of	883
the results of the compliance and control review are to be	884
provided to the governor, the auditor of state, the speaker of the	885
house of representatives, and the president of the senate.	886

(K) A provision authorizing a majority of the disinterested	887
directors to remove a director for misconduct, as that term may be	888
defined in the articles or regulations of the corporation. The	889
removal of a director under this division creates a vacancy on the	890
board that the governor shall fill by appointment for the	891
remainder of the term of office of the vacated seat.	892

Sec. 187.04. (A) The director of development services, as	893
soon as practical after February 18, 2011, shall execute a	894
contract with JobsOhio for the corporation to assist the director	895
and the development services agency with providing services or	896
otherwise carrying out the functions or duties of the agency,	897
including the operation and management of programs, offices,	898
divisions, or boards, as may be determined by the director in	899
consultation with the governor. The approval or disapproval of	900
awards involving public money shall remain functions of the	901
agency. All contracts for grants, loans, and tax incentives	902
involving public money shall be between the agency and the	903
recipient and shall be enforced by the agency. JobsOhio may not	904
execute contracts obligating the agency for loans, grants, tax	905
credits, or incentive awards recommended by JobsOhio to the	906
agency. Prior to execution, all contracts between the director and	907
JobsOhio entered into under this section that obligate the agency	908
to pay JobsOhio for services rendered are subject to controlling	909
board approval.	910

The term of an initial contract entered into under this	911
section shall not extend beyond June 30, 2013. Thereafter, the	912
director and JobsOhio may renew the contract for subsequent fiscal	913
biennia, but at no time shall a particular contract be effective	914
for longer than a fiscal biennium of the general assembly.	915

JobsOhio's provision of services to the agency as described	916
in this section shall be pursuant to a contract entered into under	917
this section. If at any time the director determines that the	918
contract with JobsOhio may not be renewed for the subsequent	919
fiscal biennium, the director shall notify JobsOhio of the	920
director's decision not later than one hundred twenty days prior	921
to the end of the current fiscal biennium. If the director does	922
not provide such written notice to JobsOhio prior to one hundred	923
days before the end of the current fiscal biennium, the contract	924
shall be renewed upon such terms as the parties may agree, subject	925
to the requirements of this section.	926

(B) A contract entered into under this section shall include	927
all of the following:	928

(1) Terms assigning to the corporation the duties of advising	929
and assisting the director in the director's evaluation of the	930
agency and the formulation of recommendations under section 187.05	931
of the Revised Code;	932

(2) Terms designating records created or received by JobsOhio	933
that shall be made available to the public under the same	934
conditions as are public records under section 149.43 of the	935
Revised Code. Documents designated to be made available to the	936
public pursuant to the contract shall be kept on file with the	937
agency.	938

Among records to be designated under this division shall be	939
the following:	940

(a) The corporation's federal income tax returns;

941

(b) The report of expenditures described in division (B)(3)	942
of section 187.03 of the Revised Code. The records shall be filed	943
with the agency at such times and frequency as agreed to by the	944
corporation and the agency, which shall not be less frequently	945
than quarterly.	946

(c) The annual total compensation paid to each officer and	947
employee of the corporation;	948

(d) A copy of the audit report for each financial audit of	949
the corporation and of each supplemental compliance and control	950
review of the corporation performed by ana firm of independent	951
certified public accountantaccountants pursuant to division (J)	952
of section 187.01 of the Revised Code.	953

(e) Records of any fully executed incentive proposals, to be	954
filed annually;	955

(f) Records pertaining to the monitoring of commitments made	956
by incentive recipients, to be filed annually;	957

(g) A copy of the minutes of all public meetings described in	958
division (C) of section 187.03 of the Revised Code not otherwise	959
closed to the public.	960

(3) The following statement acknowledging that JobsOhio is	961
not acting as an agent of the state:	962

"JobsOhio shall have no power or authority to bind the state	963
or to assume or create an obligation or responsibility, expressed	964
or implied, on behalf of the state or in its name, nor shall	965
JobsOhio represent to any person that it has any such power or	966
authority, except as expressly provided in this contract."	967

(C)(1) Records created by JobsOhio are not public records for	968
the purposes of Chapter 149. of the Revised Code, regardless of	969
who may have custody of the records, unless the record is	970
designated to be available to the public by the contract under	971
division (B)(2) of this section.	972

(2) Records received by JobsOhio from any person or entity	973
that is not subject to section 149.43 of the Revised Code are not	974
public records for purposes of Chapter 149. of the Revised Code,	975
regardless of who may have custody of the records, unless the	976
record is designated to be available to the public by the contract	977
under division (B)(2) of this section.	978

(3) Records received by JobsOhio from a public office as	979
defined in section 149.011 of the Revised Code that are not public	980
records under section 149.43 of the Revised Code when in the	981
custody of the public office are not public records for the	982
purposes of section 149.43 of the Revised Code regardless of who	983
has custody of the records.	984

(4) Division (B) of section 4701.19 of the Revised Code	985
applies to any work papers of the firm of independent certified	986
public accountants engaged to perform the annual financial audit	987
and the supplemental compliance and control review described in	988
division (J) of section 187.01 of the Revised Code, and to the	989
financial audit report and any report of the supplemental	990
compliance and control review, unless the record is designated to	991
be available to the public by the contract under division (B)(2)	992
of this section.	993

(D) Any contract executed under authority of this section	994
shall not negate, impair, or otherwise adversely affect the	995
obligation of this state to pay debt charges on securities	996
executed by the director or issued by the treasurer of state, Ohio	997
public facilities commission, or any other issuing authority under	998
Chapter 122., 151., 165., or 166. of the Revised Code to fund	999
economic development programs of the state, or to abide by any	1000
pledge or covenant relating to the payment of those debt charges	1001
made in any related proceedings. As used in this division, "debt	1002
charges," "proceedings," and "securities" have the same meanings	1003
as in section 133.01 of the Revised Code.	1004

(E) Nothing in this section, other than the requirement of	1005
controlling board approval, shall prohibit the agency from	1006
contracting with JobsOhio to perform any of the following	1007
functions:	1008

(1) Promoting and advocating for the state;

1009

(2) Making recommendations to the agency;

1010

(3) Performing research for the agency;

1011

(4) Establishing and managing programs or offices on behalf	1012
of the agency, by contract;	1013

(5) Negotiating on behalf of the state.

1014

(F) Nothing in this section, other than the requirement of	1015
controlling board approval, shall prohibit the agency from	1016
compensating JobsOhio from funds currently appropriated to the	1017
agency to perform the functions described in division (E) of this	1018
section.	1019

Section 2.  That existing sections 111.15, 117.01, 117.10,	1020
117.11, 117.12, 117.16, 117.20, 127.18, 187.01, and 187.04 of the	1021
Revised Code are hereby repealed.	1022