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As Passed by the House
122nd General Assembly
Regular Session
1997-1998 | Am. Sub. S. B. No. 77 |
SENATORS GILLMOR-WHITE-LATTA-SCHAFRATH-GARDNER-CARNES-
KEARNS-SUHADOLNIK-GAETH-FINAN-
REPRESENTATIVES CORE-WESTON-REID-HAINES-WILSON-SULZER
A BILL
To amend sections 117.10, 117.18, 117.20, and 117.38 of the Revised Code to
require certain
public offices to publish a notice announcing the completion and availability
of their annual financial reports instead of publishing the reports
themselves, to make other changes regarding these reports, to require
notification of the Auditor of State upon the creation or dissolution of a
public office, to allow the Auditor of State to audit the accounts of
Medicaid providers receiving public money, to authorize employees designated
by the Auditor of State to issue subpoenas and exercise other authority, and
to specify that the rulemaking procedure the Auditor of State must now follow
in adopting rules under certain statutes applies to all rules the Auditor of
State adopts.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 117.10, 117.18, 117.20, and 117.38 of the Revised
Code be amended to
read as follows:
Sec. 117.10. The auditor of state shall audit all public offices as provided
in this chapter. He THE AUDITOR OF STATE also may audit the
accounts of private institutions,
associations, boards, and corporations
receiving public money for their use
and may require of them annual reports in such form as he THE
AUDITOR OF STATE prescribes.
THE AUDITOR OF STATE MAY AUDIT THE ACCOUNTS OF ANY PROVIDER AS DEFINED IN
SECTION 5111.06 of the Revised Code, IF REQUESTED BY THE OHIO DEPARTMENT OF HUMAN
SERVICES.
If a public office has been audited by an agency of the United States
government, the auditor of state may, if he is satisfied that the
federal
audit has been conducted according to principles and procedures not contrary
to those of the auditor of state, use and adopt the federal audit and report
in lieu of an audit by his THE AUDITOR OF STATE'S own office.
WITHIN THIRTY DAYS AFTER THE CREATION OR DISSOLUTION OR THE WINDING UP OF
THE AFFAIRS OF ANY PUBLIC OFFICE, THAT PUBLIC OFFICE SHALL NOTIFY THE AUDITOR
OF STATE IN WRITING THAT THIS ACTION HAS OCCURRED.
Sec. 117.18. (A) The auditor of state and each assistant ANY
EMPLOYEE DESIGNATED BY THE
auditor of state may, in the performance of any audit, issue and
serve subpoenas and compulsory process or direct service thereof
by a sheriff or constable, compel the attendance of witnesses and
the production of records before him, administer oaths, and apply
to a court of competent jurisdiction to punish for disobedience
of subpoena, refusal to be sworn, refusal to answer as a witness,
or refusal to produce records. Sheriffs and constables shall
receive the same fees as for like services in similar cases, and
witnesses shall receive the same fees as are allowed in the court
of common pleas.
(B) The auditor of state, any deputy inspector and
supervisor of public offices, and, subject to the approval of
ANY EMPLOYEE DESIGNATED BY the
auditor of state, any assistant auditor of state may exercise any
authority granted by this section on behalf of any public
accountant conducting an audit pursuant to this chapter when so
requested.
Sec. 117.20. (A) In adopting rules pursuant to sections
117.101, 117.11, 117.12, 117.13, 117.19, 117.38, and 117.43
CHAPTER 117. of
the Revised Code, the auditor of state or his THE AUDITOR OF
STATE'S designee shall do both of the following:
(1) Before adopting any such rule, except a rule of an
emergency nature, do each of the following:
(a) At least thirty-five days before any public hearing on
the proposed rule-making action, mail notice of the hearing to
each public office and to each statewide organization that he THE
AUDITOR OF STATE OR DESIGNEE
determines will be affected or represents persons who will be
affected by the proposed rule-making action;
(b) Mail a copy of the proposed rule to any person or
organization that requests a copy within five days after receipt
of the request;
(c) Consult with appropriate state and local government
agencies, or with persons representative of their interests,
including statewide organizations of local government officials,
and consult with accounting professionals and other interested
persons;
(d) Conduct, on the date and at the time and place
designated in the notice, a public hearing at which any person
affected by the proposed rule, including statewide organizations
of local government officials, may appear and be heard in person,
by his attorney, or both, and may present his THE PERSON'S OR
ORGANIZATION'S position or
contentions orally or in writing.
(2) Except as otherwise provided in division (A)(2) of
this section, comply with divisions (B) to (E) of section 111.15
of the Revised Code. The auditor of state is not required to
attach a rule summary and fiscal analysis to any copy of a
proposed rule, or proposed rule in revised form, that is filed
with the joint committee on agency rule review, the secretary of
state, or the director of the legislative service commission
under division (D) or (E) of section 111.15 of the Revised Code;
however, if the auditor of state or his THE AUDITOR OF STATE'S
designee prepares a rule
summary and fiscal analysis of the original version of a proposed
rule for purposes of complying with section 121.24 of the Revised
Code, he THE AUDITOR OF STATE OR DESIGNEE shall attach a copy of
the rule summary and fiscal
analysis to each copy of the original version of the proposed
rule that he files FILED under division (D) or (E) of section
111.15 of
the Revised Code.
(B) The auditor of state shall diligently discharge the
duties imposed by divisions (A)(1)(a), (b), and (c) of this
section, but failure to mail any notice or copy of a proposed
rule, or to consult with any person or organization, shall not
invalidate any rule.
(C) Notwithstanding any contrary provision of the Revised
Code, the auditor of state may prepare and disseminate, to public
offices and other interested persons and organizations, advisory
bulletins, directives, and instructions relating to accounting
and financial reporting systems, budgeting procedures, fiscal
controls, and the constructions by the auditor of state of
constitutional and statutory provisions, court decisions, and
opinions of the attorney general. The bulletins, directives, and
instructions shall be of an advisory nature only.
(D) As used in this section, "rule" includes the adoption,
amendment, or rescission of a rule.
Sec. 117.38. A financial report of each EACH public office,
other than a state agency, SHALL FILE A FINANCIAL REPORT for each
fiscal year shall be made in
accordance with forms prescribed by rule by the. THE
auditor of state MAY PRESCRIBE FORMS BY RULE OR MAY ISSUE GUIDELINES, OR
BOTH, FOR SUCH REPORTS. IF THE AUDITOR OF STATE HAS NOT PRESCRIBED
A RULE REGARDING THE FORM FOR THE REPORT, THE PUBLIC OFFICE SHALL SUBMIT ITS
REPORT ON THE FORM UTILIZED BY THE PUBLIC OFFICE.
The report shall be certified by the proper officer or
board and filed with the auditor of state within ninety SIXTY
days
after the close of the fiscal year, except that public offices
filing REPORTING pursuant to generally accepted accounting
principles shall
file their reports within one hundred fifty days after the close
of the fiscal year. The auditor of state may extend the deadline for filing a
financial report and establish terms and conditions for any such
extension. At the time the report is filed
with
the auditor of state, the chief fiscal officer, except as otherwise
provided in section 319.11 of the Revised Code, shall publish NOTICE in
a
newspaper published in the political subdivision or taxing
district such portions of the report as prescribed by the auditor
of state, and if there is no such newspaper, then in a newspaper
of general circulation in the political subdivision or taxing
district. THE NOTICE SHALL STATE THAT THE FINANCIAL REPORT HAS BEEN
COMPLETED BY THE PUBLIC OFFICE AND IS AVAILABLE FOR PUBLIC INSPECTION AT THE
OFFICE OF THE CHIEF FISCAL OFFICER.
The report shall contain the following:
(A) Amount of collections and receipts, and accounts due
from each source;
(B) Amount of expenditures for each purpose;
(C) Income of each public service industry owned or
operated by a municipal corporation, and the cost of such
ownership or operation;
(D) Amount of public debt of each taxing district, the
purpose for which each item of such debt was created, and the
provision made for the payment thereof. The substance of the
report shall be published at the expense of the state in an
annual volume of statistics, which shall be submitted to the
governor. The auditor of state shall transmit the report to the
general assembly at its next session.
Any public office, other than a state agency, that does not
file its financial report at the time required by this section
shall pay to the auditor of state twenty-five dollars for each
day the report remains unfiled after the filing date; provided,
that the penalty payments shall not exceed the sum of seven
hundred fifty dollars. The auditor of state may waive all or any
part of the penalty assessed under this section upon the filing
of the past due financial report. All sums collected from such
penalties shall be placed in the public audit
expense fund--local government. The
auditor of state may deduct penalties not paid within one year
from the required filing date from any funds under the auditor
of state's control
belonging to the public office. If funds are withheld from a
county because of the failure of a taxing district located in
whole or in part within the county to file, the county may deduct
the amount of penalty from any revenues due the delinquent
district.
Every county agency, board, or commission shall provide to the county
auditor, not later than the first day of March each year unless a
later date is authorized by the county auditor, all information determined by
the county auditor to be necessary for the preparation of the report required
by this section.
Section 2. That existing sections 117.10, 117.18, 117.20, and 117.38 of the
Revised Code are
hereby repealed.
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