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Sub. S. B. No. 155 As Passed by the SenateAs Passed by the Senate
128th General Assembly | Regular Session | 2009-2010 |
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Senators Carey, Miller, D.
Cosponsors:
Senators Buehrer, Cafaro, Fedor, Gibbs, Goodman, Harris, Hughes, Kearney, Morano, Niehaus, Schaffer, Schiavoni, Strahorn, Widener, Gillmor, Turner, Sawyer, Smith, Miller, R.
A BILL
To amend sections 117.13, 1515.14, and 3734.901 of
the Revised Code and to amend Section 343.40 of
Am. Sub. H.B. 1 of the 128th General Assembly to
require that the costs of all biennial audits of
state agencies be charged to the state agency
being audited, to alter the allocation of the
proceeds of the existing fee on the sale of new
tires in order to provide funding for the Soil and
Water Conservation District Assistance Fund, and
to increase the maximum amount of the annual soil
and water conservation district subsidy.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 117.13, 1515.14, and 3734.901 of the
Revised Code be amended to read as follows:
Sec. 117.13. (A) The costs of audits of state agencies shall
be recovered by the auditor of state in the following manner:
(1) The costs of all audits of state agencies shall be paid
to the auditor of state on statements rendered by the auditor of
state. Money so received by the auditor of state shall be paid
into the state treasury to the credit of the public audit expense
fund--intrastate, which is hereby created, and shall be used to
pay costs related to such audits. The costs of all annual and
special audits of a state agency shall be charged to the state
agency being audited. The costs of all biennial audits of a state
agency shall be paid from money appropriated to the department of
administrative services for that purpose. The costs of any
assistant auditor, employee, or expert employed pursuant to
section 117.09 of the Revised Code called upon to testify in any
legal proceedings in regard to any audit, or called upon to review
or discuss any matter related to any audit, may be charged to the
state agency to which the audit relates.
(2) The auditor of state shall establish by rule rates to be
charged to state agencies or to the department of administrative
services for recovering the costs of audits of state agencies.
(B) As used in this division, "government auditing standards"
means the government auditing standards published by the
comptroller general of the United States general accounting
office.
(1) Except as provided in divisions (B)(2) and (3) of this
section, any costs of an audit of a private institution,
association, board, or corporation receiving public money for its
use shall be charged to the public office providing the public
money in the same manner as costs of an audit of the public
office.
(2) If an audit of a private child placing agency or private
noncustodial agency receiving public money from a public children
services agency for providing child welfare or child protection
services sets forth that money has been illegally expended,
converted, misappropriated, or is unaccounted for, the costs of
the audit shall be charged to the agency being audited in the same
manner as costs of an audit of a public office, unless the
findings are inconsequential, as defined by government auditing
standards.
(3) If such an audit does not set forth that money has been
illegally expended, converted, misappropriated, or is unaccounted
for or sets forth findings that are inconsequential, as defined by
government auditing standards, the costs of the audit shall be
charged as follows:
(a) One-third of the costs to the agency being audited;
(b) One-third of the costs to the public children services
agency that provided the public money to the agency being audited;
(c) One-third of the costs to the department of job and
family services.
(C) The costs of audits of local public offices shall be
recovered by the auditor of state in the following manner:
(1) The total amount of compensation paid assistant auditors
of state, their expenses, the cost of employees assigned to assist
the assistant auditors of state, the cost of experts employed
pursuant to section 117.09 of the Revised Code, and the cost of
typing, reviewing, and copying reports shall be borne by the
public office to which such assistant auditors of state are so
assigned, except that annual vacation and sick leave of assistant
auditors of state, employees, and typists shall be financed from
the general revenue fund. The necessary traveling and hotel
expenses of the deputy inspectors and supervisors of public
offices shall be paid from the state treasury. Assistant auditors
of state shall be compensated by the taxing district or other
public office audited for activities undertaken pursuant to
division (B) of section 117.18 and section 117.24 of the Revised
Code. The costs of any assistant auditor, employee, or expert
employed pursuant to section 117.09 of the Revised Code called
upon to testify in any legal proceedings in regard to any audit,
or called upon to review or discuss any matter related to any
audit, may be charged to the public office to which the audit
relates.
(2) The auditor of state shall certify the amount of such
compensation, expenses, cost of experts, reviewing, copying, and
typing to the fiscal officer of the local public office audited.
The fiscal officer of the local public office shall forthwith draw
a warrant upon the general fund or other appropriate funds of the
local public office to the order of the auditor of state;
provided, that the auditor of state is authorized to negotiate
with any local public office and, upon agreement between the
auditor of state and the local public office, may adopt a schedule
for payment of the amount due under this section. Money so
received by the auditor of state shall be paid into the state
treasury to the credit of the public audit expense fund--local
government, which is hereby created, and shall be used to pay the
compensation, expense, cost of experts and employees, reviewing,
copying, and typing of reports.
(3) At the conclusion of each audit, or analysis and report
made pursuant to section 117.24 of the Revised Code, the auditor
of state shall furnish the fiscal officer of the local public
office audited a statement showing the total cost of the audit, or
of the audit and the analysis and report, and the percentage of
the total cost chargeable to each fund audited. The fiscal officer
may distribute such total cost to each fund audited in accordance
with its percentage of the total cost.
(4) The auditor of state shall provide each local public
office a statement or certification of the amount due from the
public office for services performed by the auditor of state under
this or any other section of the Revised Code, as well as the date
upon which payment is due to the auditor of state. Any local
public office that does not pay the amount due to the auditor of
state by that date may be assessed by the auditor of state for
interest from the date upon which the payment is due at the rate
per annum prescribed by section 5703.47 of the Revised Code. All
interest charges assessed by the auditor of state may be collected
in the same manner as audit costs pursuant to division (D) of this
section.
(D) If the auditor of state fails to receive payment for any
amount due, including, but not limited to, fines, fees, and costs,
from a public office for services performed under this or any
other section of the Revised Code, the auditor of state may seek
payment through the office of budget and management. (Amounts due
include any amount due to an independent public accountant with
whom the auditor has contracted to perform services, all costs and
fees associated with participation in the uniform accounting
network, and all costs associated with the auditor's provision of
local government services.) Upon certification by the auditor of
state to the director of budget and management of any such amount
due, the director shall withhold from the public office any amount
available, up to and including the amount certified as due, from
any funds under the director's control that belong to or are
lawfully payable or due to the public office. The director shall
promptly pay the amount withheld to the auditor of state. If the
director determines that no funds due and payable to the public
office are available or that insufficient amounts of such funds
are available to cover the amount due, the director shall withhold
and pay to the auditor of state the amounts available and, in the
case of a local public office, certify the remaining amount to the
county auditor of the county in which the local public office is
located. The county auditor shall withhold from the local public
office any amount available, up to and including the amount
certified as due, from any funds under the county auditor's
control and belonging to or lawfully payable or due to the local
public office. The county auditor shall promptly pay any such
amount withheld to the auditor of state.
Sec. 1515.14. Within the limits of funds appropriated to the
department of natural resources and the soil and water
conservation district assistance fund created in this section,
there shall be paid in each calendar year to each local soil and
water conservation district an amount not to exceed one dollar for
each one dollar received in accordance with section 1515.10 of the
Revised Code, received from tax levies in excess of the ten-mill
levy limitation approved for the benefit of local soil and water
conservation districts, or received from an appropriation by a
municipal corporation or a township to a maximum of eight thousand
dollars, provided that the Ohio soil and water conservation
commission may approve payment to a district in an amount in
excess of eight thousand dollars in any calendar year upon receipt
of a request and justification from the district. The county
auditor shall credit such payments to the special fund established
pursuant to section 1515.10 of the Revised Code for the local soil
and water conservation district. The department may make advances
at least quarterly to each district on the basis of the estimated
contribution of the state to each district. Moneys received by
each district shall be expended for the purposes of the district.
For the purpose of providing money to soil and water
conservation districts under this section, there is hereby created
in the state treasury the soil and water conservation district
assistance fund consisting of money credited to it under section
sections 3714.073 and 3734.901 and division (A)(5) of section
3734.57 of the Revised Code.
Sec. 3734.901. (A)(1) For the purpose of providing revenue
to defray the cost of administering and enforcing the scrap tire
provisions of this chapter, rules adopted under those provisions,
and terms and conditions of orders, variances, and licenses issued
under those provisions; to abate accumulations of scrap tires; to
make grants supporting market development activities for scrap
tires and synthetic rubber from tire manufacturing processes and
tire recycling processes and to support scrap tire amnesty and
cleanup events; to make loans to promote the recycling or recovery
of energy from scrap tires; and to defray the costs of
administering and enforcing sections 3734.90 to 3734.9014 of the
Revised Code; and for the purpose of providing revenue for soil
and water conservation districts, a fee of fifty cents per tire is
hereby levied on the sale of tires. The Fifty per cent of the
proceeds of the fee levied under division (A)(1) of this section
shall be deposited in the state treasury to the credit of the
scrap tire management fund created in section 3734.82 of the
Revised Code and fifty per cent of the proceeds shall be deposited
in the state treasury to the credit of the soil and water
conservation district assistance fund created in section 1515.14
of the Revised Code. The fee is levied from the first day of the
calendar month that begins next after thirty days from October 29,
1993, through June 30, 2011.
(2) Beginning on September 5, 2001, and ending on June 30,
2011, there is hereby levied an additional fee of fifty cents per
tire on the sale of tires. Fifty per cent of the proceeds of
which
the fee levied under division (A)(2) of this section shall
be deposited in the state treasury to the credit of the scrap tire
management fund and be used exclusively for the purposes specified
in division (G)(3) of that section, and fifty per cent of the
proceeds shall be deposited in the state treasury to the credit of
the soil and water conservation district assistance fund created
in section 1515.14 of the Revised Code.
(B) Only one sale of the same article shall be used in
computing the amount of the fee due.
Section 2. That existing sections 117.13, 1515.14, and
3734.901 of the Revised Code are hereby repealed.
Section 3. That Section 343.40 of Am. Sub. H.B. 1 of the
128th General Assembly be amended to read as follows:
Sec. 343.40. SOIL AND WATER DISTRICTS
In addition to state payments to soil and water conservation
districts authorized by section 1515.10 of the Revised Code, the
Department of Natural Resources may use appropriation item 725502,
Soil and Water Districts, to pay any soil and water conservation
district an annual amount not to exceed
$30,000 $40,000, upon
receipt of a request and justification from the district and
approval by the Ohio Soil and Water Conservation Commission. The
county auditor shall credit the payments to the special fund
established under section 1515.10 of the Revised Code for the
local soil and water conservation district. Moneys received by
each district shall be expended for the purposes of the district.
The foregoing appropriation item 725683, Soil and Water
Districts, shall be expended for the purposes described above,
except that the funding source for this appropriation shall be
fees applied on the disposal of construction and demolition debris
and municipal solid waste, and fees levied on the sale of tires,
as provided in section 1515.14 of the Revised Code.
OIL AND GAS WELL PLUGGING
The foregoing appropriation item 725677, Oil and Gas Well
Plugging, shall be used exclusively for the purposes of plugging
wells and to properly restore the land surface of idle and orphan
oil and gas wells pursuant to section 1509.071 of the Revised
Code. No funds from the appropriation item shall be used for
salaries, maintenance, equipment, or other administrative
purposes, except for those costs directly attributed to the
plugging of an idle or orphan well. This appropriation item shall
not be used to transfer cash to any other fund or appropriation
item.
LITTER CONTROL AND RECYCLING
Of the foregoing appropriation item 725644, Litter Control
and Recycling, up to $1,500,000 may be used in each fiscal year
for the administration of the Recycling and Litter Prevention
Program.
Section 4. That existing Section 343.40 of Am. Sub. H.B. 1 of
the 128th General Assembly is hereby repealed.
Section 5. If determined to be
necessary, the Director of
Natural Resources may request the Controlling Board to increase
appropriations to the Soil and Water Conservation District
Assistance Fund in order to account for increased revenue
generated as a result of the amendments made by this act to
sections 1515.14 and 3734.901 of the Revised Code. The Controlling
Board shall approve such a request.
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