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Sub. H. B. No. 389 As Reported by the House Local Government and Public Administration CommitteeAs Reported by the House Local Government and Public Administration Committee
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Representatives McClain, Blair, Adams, J., Derickson, Grossman, Okey, Ruhl, Adams, R., Hite, McGregor, Harris, Uecker
A BILL
To amend sections 9.37 and 5705.13 of the Revised
Code to authorize county auditors and boards of
township trustees to adopt a direct deposit
payroll policy, and to authorize counties to
increase the amount credited to "rainy day"
reserve balance accounts to one-sixth of the
expenditures made in the preceding fiscal year
from the fund in which the reserve balance account
is established.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 9.37 and 5705.13 of the Revised Code
be amended to read as follows:
Sec. 9.37. (A) As used in this section, "public official"
means any elected or appointed officer, employee, or agent of the
state, any state institution of higher education, any political
subdivision, board, commission, bureau, or other public body
established by law. "State institution of higher education" means
any state university or college as defined in division (A)(1) of
section 3345.12 of the Revised Code, community college, state
community college, university branch, or technical college.
(B) Except as provided in division divisions (F) and (G) of
this section, any public official may make by direct deposit of
funds by electronic transfer, if the payee provides a written
authorization designating a financial institution and an account
number to which the payment is to be credited, any payment such
public official is permitted or required by law in the performance
of official duties to make by issuing a check or warrant.
(C) Such public official may contract with a financial
institution for the services necessary to make direct deposits and
draw lump-sum checks or warrants payable to that institution in
the amount of the payments to be transferred.
(D) Before making any direct deposit as authorized under this
section, the public official shall ascertain that the account from
which the payment is to be made contains sufficient funds to cover
the amount of the payment.
(E) If the issuance of checks and warrants by a public
official requires authorization by a governing board, commission,
bureau, or other public body having jurisdiction over the public
official, the public official may only make direct deposits and
contracts under this section pursuant to a resolution of
authorization duly adopted by such governing board, commission,
bureau, or other public body.
(F) Pursuant to sections 307.55, 319.16, and 321.15 of the
Revised Code, a county auditor may issue, and a county treasurer
may redeem, electronic warrants authorizing direct deposit for
payment of county obligations in accordance with rules adopted by
the director of budget and management pursuant to Chapter 119. of
the Revised Code.
(G) A county auditor or a board of township trustees, as the
case may be, may adopt a direct deposit payroll policy under which
all county employees or all township employees, as the case may
be, provide a written authorization designating a financial
institution and an account number to which payment of the
employee's compensation shall be credited under the county's or
township's direct deposit payroll policy. The direct deposit
payroll policy adopted by a county auditor or a board of township
trustees may exempt from the direct deposit requirement those
county or township employees who cannot provide an account number,
or for other reasons specified in the policy. The written
authorization is not a public record under section 149.43 of the
Revised Code.
Sec. 5705.13. (A) A taxing authority of a subdivision, by
resolution or ordinance, may establish reserve balance accounts to
accumulate currently available resources for the following
purposes:
(1) To stabilize subdivision budgets against cyclical changes
in revenues and expenditures;
(2) Except as otherwise provided by this section, to provide
for the payment of claims and deductibles under a an individual or
joint self-insurance program for the subdivision, if the
subdivision is permitted by law to establish such a program under
section 9.833, 2744.08, or 2744.081 of the Revised Code;
(3) To provide for the payment of claims, assessments, and
deductibles under a self-insurance program, individual
retrospective ratings plan, group rating plan, group retrospective
rating plan, medical only program, deductible plan, or large
deductible plan for workers' compensation.
The ordinance or resolution establishing a reserve balance
account shall state the purpose for which the account is
established, the fund in which the account is to be established,
and the total amount of money to be reserved in the account.
A subdivision that participates in a risk-sharing pool, by
which governments pool risks and funds and share in the costs of
losses, shall not establish a reserve balance account to provide
self-insurance for the subdivision.
Not more than one reserve balance account may be established
for each of the purposes permitted under divisions (A)(2) and (3)
of this section. Money to the credit of a reserve balance account
may be expended only for the purpose for which the account was
established.
A reserve balance account established for the purpose
described in division (A)(1) of this section may be established in
the general fund or in one or more special funds for operating
purposes of the subdivision. The amount of money to be reserved in
such an account in any fiscal year shall not exceed five per cent
of the revenue credited in the preceding fiscal year to the fund
in which the account is established, or, in the case of a reserve
balance account of a county, the greater of that amount or
one-sixth of the expenditures during the preceding fiscal year
from the fund in which the account is established. Subject to
division (G) of section 5705.29 of the Revised Code, any reserve
balance in an account established under division (A)(1) of this
section shall not be considered part of the unencumbered balance
or revenue of the subdivision under division (A) of section
5705.35 or division (A)(1) of section 5705.36 of the Revised Code.
At any time, a taxing authority of a subdivision, by
resolution or ordinance, may reduce or eliminate the reserve
balance in a reserve balance account established for the purpose
described in division (A)(1) of this section.
A reserve balance account established for the purpose
described in division (A)(2) or (3) of this section shall be
established in the general fund of the subdivision or by the
establishment of a separate internal service fund established to
account for the operation of the an individual or joint
self-insurance or retrospective ratings plan program described in
division (A)(2) of this section or a workers' compensation program
or plan described in division (A)(3) of this section, and shall be
based on sound actuarial principles. The total amount of money in
a reserve balance account for self-insurance may be expressed in
dollars or as the amount determined to represent an adequate
reserve according to sound actuarial principles.
A taxing authority of a subdivision, by resolution or
ordinance, may rescind a reserve balance account established under
this division. If a reserve balance account is rescinded, money
that has accumulated in the account shall be transferred to the
fund or funds from which the money originally was transferred.
(B) A taxing authority of a subdivision, by resolution or
ordinance, may establish a special revenue fund for the purpose of
accumulating resources for the payment of accumulated sick leave
and vacation leave, and for payments in lieu of taking
compensatory time off, upon the termination of employment or the
retirement of officers and employees of the subdivision. The
special revenue fund may also accumulate resources for payment of
salaries during any fiscal year when the number of pay periods
exceeds the usual and customary number of pay periods.
Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the
Revised Code, the taxing authority, by resolution or ordinance,
may transfer money to the special revenue fund from any other fund
of the subdivision from which such payments may lawfully be made.
The taxing authority, by resolution or ordinance, may rescind a
special revenue fund established under this division. If a special
revenue fund is rescinded, money that has accumulated in the fund
shall be transferred to the fund or funds from which the money
originally was transferred.
(C) A taxing authority of a subdivision, by resolution or
ordinance, may establish a capital projects fund for the purpose
of accumulating resources for the acquisition, construction, or
improvement of fixed assets of the subdivision. For the purposes
of this section, "fixed assets" includes motor vehicles. More than
one capital projects fund may be established and may exist at any
time. The ordinance or resolution shall identify the source of the
money to be used to acquire, construct, or improve the fixed
assets identified in the resolution or ordinance, the amount of
money to be accumulated for that purpose, the period of time over
which that amount is to be accumulated, and the fixed assets that
the taxing authority intends to acquire, construct, or improve
with the money to be accumulated in the fund.
A taxing authority of a subdivision shall not accumulate
money in a capital projects fund for more than ten years after the
resolution or ordinance establishing the fund is adopted. If the
subdivision has not entered into a contract for the acquisition,
construction, or improvement of fixed assets for which money was
accumulated in such a fund before the end of that ten-year period,
the fiscal officer of the subdivision shall transfer all money in
the fund to the fund or funds from which that money originally was
transferred or the fund that originally was intended to receive
the money.
A taxing authority of a subdivision, by resolution or
ordinance, may rescind a capital projects fund. If a capital
projects fund is rescinded, money that has accumulated in the fund
shall be transferred to the fund or funds from which the money
originally was transferred.
Notwithstanding sections 5705.14, 5705.15, and 5705.16 of the
Revised Code, the taxing authority of a subdivision, by resolution
or ordinance, may transfer money to the capital projects fund from
any other fund of the subdivision that may lawfully be used for
the purpose of acquiring, constructing, or improving the fixed
assets identified in the resolution or ordinance.
Section 2. That existing sections 9.37 and 5705.13 of the
Revised Code are hereby repealed.
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