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H. B. No. 10 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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A BILL
To amend sections 305.03, 319.04, 319.26, 321.37,
321.38, 321.46, 2921.44, 3314.011, and 3314.023;
to enact sections 9.831, 117.411, 507.12, 507.15,
733.78, 733.81, 3313.30, 3314.50, 3326.211,
3328.16, and 3328.37; and to repeal section 319.25
of the Revised Code; to amend Section 267.50.70 of
Am. Sub. H.B. 153 of the 129th General Assembly;
and to amend Section 267.50.70 of Am. Sub. H.B.
153 of the 129th General Assembly for the purpose
of changing its number to section 3314.51 of the
Revised Code to establish education programs and
continuing education requirements for the fiscal
officers of townships and municipal corporations,
to establish procedures for removing those fiscal
officers, county treasurers, and county auditors
from office, and to create fiscal accountability
requirements for public schools, counties,
municipal corporations, and townships.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 305.03, 319.04, 319.26, 321.37,
321.38, 321.46, 2921.44, 3314.011, and 3314.023 be amended;
sections 9.831, 117.411, 507.12, 507.15, 733.78, 733.81, 3313.30,
3314.50, 3326.211, 3328.16, and 3328.37 of the Revised Code be
enacted; and Section 267.50.70 of Am. Sub. H.B. 153 of the 129th
General Assembly be amended and renumbered as section 3314.51 of
the Revised Code to read as follows:
Sec. 9.831. (A) As used in this section:
(1) "Political subdivision" means a county, municipal
corporation, or township.
(2) "Fiscal officer" means a county auditor, county
treasurer, township fiscal officer, village fiscal officer,
village clerk-treasurer, auditor of a municipal corporation, or
treasurer of a municipal corporation.
(B) The legislative authority of a political subdivision may
purchase a policy or policies of professional indemnity insurance
to protect the political subdivision against claims not otherwise
covered under general liability insurance policies that are
related to the performance of the fiscal officer's duties.
Sec. 117.411. (A) As used in this section, "legislative
authority" means, for a county, the board of county commissioners;
for a municipal corporation, the legislative authority of the
municipal corporation; and for a township, the board of township
trustees.
(B) If the public office of a county, municipal corporation,
or township has been declared unauditable under section 117.41 of
the Revised Code, the auditor of state shall provide written
notice of that declaration to the legislative authority of the
county, municipal corporation, or township. The auditor of state
also shall post the notice on the auditor of state's web site.
(C) Not later than forty-five days after receiving the
notice, the legislative authority shall provide a written response
to the auditor of state. The response shall include all of the
following:
(1) An overview of the process the legislative authority will
use to review and understand the circumstances that led to the
county, municipal corporation, or township becoming unauditable;
(2) A plan for providing to the auditor of state
documentation necessary to complete an audit of the county,
municipal corporation, or township and for ensuring that all
financial documents are available in the future; and
(3) The actions the legislative authority will take to ensure
that the plan described in division (C)(2) of this section is
implemented.
(D)(1) If the public office of a county, municipal
corporation, or township fails to make reasonable efforts and
continuing progress to bring its accounts, records, files, or
reports into an auditable condition within ninety days after being
declared unauditable, the auditor of state, in addition to
requesting legal action under sections 117.41 and 117.42 of the
Revised Code, shall notify the office of budget and management and
any other state agency from which the public office receives state
funding of the failure.
(2) If the auditor of state or a public accountant
subsequently is able to complete a financial audit of the public
office, the auditor of state shall notify the office of budget and
management and any other state agency from which the public office
receives state funding that the audit has been completed.
(E) Notwithstanding any provision to the contrary in the
Revised Code, upon notification by the auditor of state under
division (D)(1) of this section that the public office of a
county, municipal corporation, or township has failed to make
reasonable efforts and continuing progress to bring its accounts,
records, files, or reports into an auditable condition following a
declaration that the public office is unauditable, the office of
budget and management and any other state agency that received the
notice shall immediately cease all state funding for that public
office, other than benefit assistance to individuals, and shall
withhold the state funding until receiving subsequent notification
from the auditor of state under division (D)(2) of this section
that the auditor of state or a public accountant was able to
complete a financial audit of the public office.
Sec. 305.03. (A)(1) Whenever any county officer, except the
county auditor or county treasurer, fails to perform the duties of
office for ninety consecutive days, except in case of sickness or
injury as provided in divisions (B) and (C) of this section, the
office shall be deemed vacant.
(2) Whenever any county auditor or county treasurer fails to
perform the duties of office for thirty consecutive days, except
in case of sickness or injury as provided in divisions (B) and (C)
of this section, the office shall be deemed vacant.
(B) Whenever any county officer is absent because of sickness
or injury, the officer shall cause to be filed with the board of
county commissioners a physician's certificate of the officer's
sickness or injury. If such the certificate is not filed with the
board within ten days after the expiration of thirty consecutive
days, in the case of a county auditor or county treasurer, or
within ten days after the expiration of ninety consecutive days of
absence, in the case of all other county officers, the office
shall be deemed vacant.
(C) Whenever a county officer files a physician's certificate
under division (B) of this section, but continues to be absent for
an additional thirty days commencing immediately after the last
day on which this certificate may be filed under division (B) of
this section, the office shall be deemed vacant.
(D) If at any time two county commissioners in a county are
absent and have filed a physician's certificate under division (B)
of this section, the county coroner, in addition to performing the
duties of coroner, shall serve as county commissioner until at
least one of the absent commissioners returns to office or until
the office of at least one of the absent commissioners is deemed
vacant under this section and the vacancy is filled. If the
coroner so requests, the coroner shall be paid a per diem rate for
the coroner's service as a commissioner. That per diem rate shall
be the annual salary specified by law for a county commissioner of
that county whose term of office began in the same year as the
coroner's term of office began, divided by the number of days in
the year.
While the coroner is serving as a county commissioner, the
coroner shall be considered an acting county commissioner and
shall perform the duties of the office of county commissioner
until at least one of the absent commissioners returns to office
or until the office of at least one of the absent commissioners is
deemed vacant. Before assuming the office of acting county
commissioner, the coroner shall take an oath of office as provided
in sections 3.22 and 3.23 of the Revised Code. The coroner's
service as an acting county commissioner does not constitute the
holding of an incompatible public office or employment in
violation of any statutory or common law prohibition against the
simultaneous holding of more than one public officer office or
employment.
The coroner shall give a new bond in the same amount and
signed and approved as provided in section 305.04 of the Revised
Code. The bond shall be conditioned for the faithful discharge of
the coroner's duties as acting county commissioner and for the
payment of any loss or damage that the county may sustain by
reason of the coroner's failure in those duties. The bond, along
with the oath of office and approval of the probate judge indorsed
on it, shall be deposited and paid for as provided for the bonds
in section 305.04 of the Revised Code.
(E) Any vacancy declared under this section shall be filled
in the manner provided by section 305.02 of the Revised Code.
(F) This section shall not apply to a county officer while in
the active military service of the United States.
Sec. 319.04. (A) Each county auditor who is elected to a
full term of office shall attend and successfully complete at
least sixteen hours of continuing education courses during the
first year of the auditor's term of office, and complete at least
another eight hours of such courses by the end of that term. Each
such county auditor shall include at least two hours of ethics and
substance-abuse training in the total twenty-four hours of
required courses. To be counted toward the twenty-four hours
required by this section, a course must be approved by the county
auditors association of Ohio. Any county auditor who teaches an
approved course shall be entitled to credit for the course in the
same manner as if the county auditor had attended the course.
That association shall record and, upon request, verify the
completion of required course work for each county auditor, and
issue a statement to each county auditor of the number of hours of
continuing education the county auditor has successfully
completed. Each year the association shall send a list of the
continuing education courses, and the number of hours each county
auditor has successfully completed, to the auditor of state and
the tax commissioner, and shall provide a copy of this list to any
other individual who requests it.
The association auditor of state shall issue a certificate of
completion to each county auditor who completes the continuing
education courses required by this section. The auditor of state
shall issue a "notice of failure" to any county auditor required
to complete continuing education courses under this section who
fails to successfully complete at least sixteen hours of
continuing education courses during the first year of the county
auditor's term of office or to complete a total of at least
twenty-four hours of such courses by the end of that term. This
notice is for informational purposes only and does not affect any
individual's ability to hold the office of county auditor. If a
county auditor does not complete the continuing education courses
required by this section, the board of county commissioners may
not purchase a policy or policies of professional indemnity
insurance for the county auditor under section 9.831 of the
Revised Code.
(B) Each board of county commissioners shall approve, from
money appropriated to the county auditor, a reasonable amount
requested by the county auditor of its county to cover the costs
the county auditor must incur to meet the requirements of division
(A) of this section, including registration fees, lodging and meal
expenses, and travel expenses.
Sec. 319.26. When the board of county commissioners suspends
(A)(1) If a county auditor
from the performance of his duties, as
provided in section 319.25 of the Revised Code, it shall
immediately cause a prosecution to be instituted against him. If
the grand jury within four months of the date of the suspension
fails to find and present an indictment against such auditor, or
if an indictment is found and upon trial he is acquitted, such
auditor shall be restored to the possession of his office and of
the rights, duties, and obligations of such office. The person
appointed as provided in section 319.25 of the Revised Code to
perform the duties of the auditor shall vacate and cease to have
any rights in such office, through misfeasance, malfeasance, or
nonfeasance, fails to make a settlement or to pay over money as
prescribed by law, the county treasurer or board of county
commissioners shall cause suit to be instituted against the county
auditor and against the auditor's surety or sureties for the
amount due, with a ten per cent penalty on that amount. The suit
shall be instituted by the filing of a complaint for the removal
of the county auditor with the court of common pleas of the county
in which the county auditor against whom the complaint is filed
resides. The suit shall have precedence over all civil business.
The judge or clerk of the court of common pleas shall cause to be
served upon the county auditor the complaint and a notice of
hearing, at least ten days before the hearing upon the complaint.
The hearing shall be held not later than thirty days after the
date of the filing of the complaint. The judge may suspend the
county auditor pending the hearing.
(2) The county auditor is entitled, with or without counsel,
to appear and introduce evidence at the hearing. The county
auditor is not entitled to representation by the prosecuting
attorney and is personally and solely responsible for payment of
attorney's fees and expenses incurred, notwithstanding any other
provision of the Revised Code. But if a judge or jury rules
against removal from office and the complaint is dismissed, the
court shall award reasonable attorney's fees to the county
auditor.
(B) Removal proceedings shall be tried by the judge, unless a
jury trial is demanded in writing by the county auditor against
whom the complaint was filed. If a jury trial is so demanded, the
jury shall be composed of twelve individuals who satisfy the
qualifications of a juror specified in section 2313.42 of the
Revised Code. If nine or more jurors find one or more of the
charges in the complaint are true, the jury shall return a finding
for the removal of the county auditor. If less than nine jurors
find that the charges in the complaint are true, the jury shall
return a finding that the complaint be dismissed. Any finding of
the jury shall be filed with the clerk of the court and shall be
made a matter of public record. Removal proceedings tried by a
judge shall be a matter of public record, and a full detailed
statement of the reason for removal shall be filed with the clerk
of the court and also shall be made a matter of public record.
(C)(1) The decision of the court of common pleas for the
removal of a county auditor may be reviewed on appeal by the court
of appeals on questions of law. The transcript of the record and
the notice of appeal shall be filed in the court of appeals not
more than thirty days after the decision is rendered and the
journal entry is made by the court of common pleas. The notice of
appeal may be filed only after leave has been granted by the court
of appeals for good cause shown at a hearing of which the
attorneys for both the county auditor and the board of county
commissioners or county treasurer that filed the complaint have
been notified. The decision of the court of appeals in refusing to
allow a notice of appeal to be filed, or in passing upon the
merits of the case in the appellate proceedings, is final.
(2) The court of appeals has jurisdiction to hear the case at
any place in the judicial district in which the court of appeals
may be sitting. The court of appeals shall hear the case not more
than thirty court days after the filing of the notice of appeal.
If the court of appeals hears the case in any county within its
judicial district other than the county in which the county
auditor against whom the complaint was filed resides, the court of
appeals shall transmit its findings with the reasons therefor to
the clerk of the court of common pleas of the county in which the
county auditor resides, with instructions to the clerk to make the
findings of the court a matter of record upon the journal of the
court in that county.
(3) In all cases before the court of appeals involving the
removal of a county auditor under this section, the county auditor
has the right of review or appeal to the supreme court on leave
first obtained, and the supreme court shall hear the case not more
than thirty court days after leave has been granted. In all other
respects, the hearing shall follow the regular procedure in
appealable cases that originate in the court of appeals.
(D) In removal proceedings instituted under this section, the
court of common pleas and the court of appeals may subpoena
witnesses and compel their attendance in the same manner as in
civil cases. Process shall be served by the sheriff of the county
in which a witness resides. Witness fees and other fees in
connection with the removal proceedings shall be the same as in
civil cases, and the expenses incurred in removal proceedings
shall be paid out of the county general revenue fund.
(E) Immediately following a final decision that the county
auditor shall be removed from office, the vacancy shall be filled
as provided in section 305.02 of the Revised Code.
(F) Any individual removed from office under this section is
not entitled to hold another public office for at least four years
following the date of the final decision, and is not entitled to
hold another public office until the settlement is made or the
money is paid over that was the cause of the suit being instituted
under this section.
Sec. 321.37. If the county treasurer, through misfeasance,
malfeasance, or nonfeasance, fails to make a settlement or to pay
over money as prescribed by law, the county auditor or board of
county commissioners shall cause suit to be instituted against
such treasurer and
his the treasurer's surety or sureties for the
amount due, with a ten per cent penalty on such amount, which suit
shall have precedence of over all civil business. The suit shall
be instituted by the filing of a complaint for removal of the
county treasurer with the court of common pleas of the county in
which the county treasurer against whom the complaint is filed
resides.
Sec. 321.38. Immediately on (A)(1) On the institution of the
a suit mentioned in under section 321.37 of the Revised Code, the
board of county commissioners may remove such county treasurer and
appoint some person to fill the vacancy created. The person so
appointed shall give bond and take the oath of office prescribed
for treasurers judge or clerk of the court of common pleas shall
cause to be served upon the county treasurer the complaint and a
notice of hearing, at least ten days before the hearing upon the
complaint. The hearing shall be held not later than thirty days
after the date of the filing of the complaint. The judge may
suspend the county treasurer pending the hearing.
(2) The county treasurer is entitled, with or without
counsel, to appear and introduce evidence at the hearing. The
county treasurer is not entitled to representation by the
prosecuting attorney and is personally and solely responsible for
payment of attorney's fees and expenses incurred, notwithstanding
any other provision of the Revised Code. But if a judge or jury
rules against removal from office and the complaint is dismissed,
the court shall award reasonable attorney's fees to the county
treasurer.
(B) Removal proceedings shall be tried by the judge, unless a
jury trial is demanded in writing by the county treasurer against
whom the complaint was filed. If a jury trial is so demanded, the
jury shall be composed of twelve individuals who satisfy the
qualifications of a juror specified in section 2313.42 of the
Revised Code. If nine or more jurors find one or more of the
charges in the complaint are true, the jury shall return a finding
for the removal of the county treasurer. If less than nine jurors
find that the charges in the complaint are true, the jury shall
return a finding that the complaint be dismissed. Any finding of
the jury shall be filed with the clerk of the court and be made a
matter of public record. Removal proceedings tried by a judge
shall be a matter of public record, and a full detailed statement
of the reason for removal shall be filed with the clerk of the
court and also shall be made a matter of public record.
(C)(1) The decision of the court of common pleas for the
removal of a county treasurer may be reviewed on appeal by the
court of appeals on questions of law. The transcript of the record
and the notice of appeal shall be filed in the court of appeals
not more than thirty days after the decision is rendered and the
journal entry is made by the court of common pleas. The notice of
appeal may be filed only after leave has been granted by the court
of appeals for good cause shown at a hearing of which the
attorneys for both the county treasurer and the county auditor or
board of county commissioners that filed the complaint have been
notified. The decision of the court of appeals in refusing to
allow a notice of appeal to be filed, or in passing upon the
merits of the case in the appellate proceedings, is final.
(2) The court of appeals has jurisdiction to hear the case at
any place in the judicial district in which the court of appeals
may be sitting. The court of appeals shall hear the case not more
than thirty court days after the filing of the notice of appeal.
If the court of appeals hears the case in any county within its
judicial district other than the county in which the county
treasurer against whom the complaint was filed resides, the court
of appeals shall transmit its findings with the reasons therefor
to the clerk of the court of common pleas of the county in which
the county treasurer resides, with instructions to the clerk to
make the findings of the court a matter of record upon the journal
of the court in that county.
(3) In all cases before the court of appeals involving the
removal of a county treasurer under this section, the county
treasurer has the right of review or appeal to the supreme court
on leave first obtained, and the supreme court shall hear the case
not more than thirty court days after leave has been granted. In
all other respects, the hearing shall follow the regular procedure
in appealable cases that originate in the court of appeals.
(D) In removal proceedings under this section, the court of
common pleas and the court of appeals may subpoena witnesses and
compel their attendance in the same manner as in civil cases.
Process shall be served by the sheriff of the county in which a
witness resides. Witness fees and other fees in connection with
the removal proceedings shall be the same as in civil cases, and
the expenses incurred in removal proceedings shall be paid out of
the general revenue fund of the county.
(E) Immediately following a final decision that the county
treasurer shall be removed from office, the vacancy shall be
filled as provided in section 305.02 of the Revised Code.
(F) Any individual removed from office under this section is
not entitled to hold another public office for at least four years
following the date of the final decision and is not entitled to
hold another public office until the settlement is made or the
money is paid over that was the cause of the suit being instituted
under section 321.37 of the Revised Code.
Sec. 321.46. (A) To enhance the background and working
knowledge of county treasurers in governmental accounting,
portfolio reporting and compliance, investments, and cash
management, the auditor of state and the treasurer of state shall
conduct education programs for persons elected for the first time
to the office of county treasurer and shall hold biennial
continuing education programs for persons who continue to hold the
office of county treasurer. Education programs for newly elected
county treasurers shall be held between the first day of December
and the first Monday of September next following that person's
election to the office of county treasurer. Similar initial
training may also be provided to any county treasurer who is
appointed to fill a vacancy or who is elected at a special
election.
(B)(1) The auditor of state shall determine the manner and
content of the education programs in the subject areas of
governmental accounting and portfolio reporting and compliance. In
those areas, newly elected county treasurers shall take at least
thirteen hours of education before taking office.
(2) The treasurer of state shall determine the manner and
content of the education programs in the subject areas of
investments and cash management. In those areas, newly elected
county treasurers shall take at least thirteen hours of education
before taking office.
(3)(a) After completing one year in office, a county
treasurer shall take not less than twenty-four hours of continuing
education during each biennial cycle. For purposes of division
(B)(3)(a) of this section, a biennial cycle for continuing
education shall be every two calendar years after the treasurer's
first year in office. The treasurer of state shall determine the
manner and content of the education programs in the subject areas
of investments, cash management, the collection of taxes, ethics,
and any other subject area that the treasurer of state determines
is reasonably related to the duties of the office of the county
treasurer. The auditor of state shall determine the manner and
content of the education programs in the subject areas of
governmental accounting, portfolio reporting and compliance,
office management, and any other subject area that the auditor of
state determines is reasonably related to the duties of the office
of the county treasurer.
(b) A county treasurer who accumulates more than twenty-four
hours of continuing education in a biennial cycle described in
division (B)(3)(a) of this section may credit the hours in excess
of twenty-four hours to the next biennial cycle. However,
regardless of the total number of hours earned, no more than six
hours in the education programs determined by the treasurer of
state pursuant to division (B)(3)(a) of this section and six hours
in the education programs determined by the auditor of state
pursuant to that division shall be carried over to the next
biennial cycle.
(c) A county treasurer who participates in a training program
or seminar established under section 109.43 of the Revised Code
may apply the three hours of training to the twenty-four hours of
continuing education required in a biennial cycle under division
(B)(3)(a) of this section.
(C) The auditor of state and the treasurer of state may each
charge counties a registration fee that will meet actual and
necessary expenses of the training of county treasurers, including
instructor fees, site acquisition costs, and the cost of course
materials. The necessary personal expenses of county treasurers as
a result of attending the training programs shall be borne by the
counties the treasurers represent.
(D) The auditor of state and the treasurer of state may allow
any other interested person to attend any of the education
programs that are held pursuant to this section, provided that
before attending any such education program, the interested person
shall pay to either the auditor of state or the treasurer of
state, as appropriate, the full registration fee set for the
education program.
(E)(1) If a county treasurer fails to complete the initial
education programs required by this section before taking office,
the treasurer's authority to invest county funds and to manage the
county portfolio immediately is suspended, and this authority is
transferred to the county's investment advisory committee until
full compliance with the initial education programs is determined
by the treasurer of state.
(2) If a county treasurer fails to complete continuing
education programs as required by this section, the county
treasurer is subject to divisions (B) to (E) of section 321.47 of
the Revised Code, including possible suspension of the treasurer's
authority to invest county funds and to manage the county
portfolio and transfer of this authority to the county's
investment advisory committee.
(3) If a county treasurer fails to complete the initial
education programs and continuing education programs required by
this section, the board of county commissioners may not purchase a
policy or policies of professional indemnity insurance for the
county treasurer under section 9.831 of the Revised Code.
(F)(1) Notwithstanding divisions (B) and (E) of this section,
a county treasurer who fails to complete the initial or continuing
education programs required by this section shall invest only in
the Ohio subdivisions fund pursuant to division (A)(6) of section
135.35 of the Revised Code, in no load money market mutual funds
pursuant to division (A)(5) of section 135.35 of the Revised Code,
or in time certificates of deposit or savings or deposit accounts
pursuant to division (A)(3) of section 135.35 of the Revised Code.
(2) A county treasurer who has failed to complete the initial
education programs required by this section and invests in other
than the investments permitted by division (F)(1) of this section
immediately shall have the county treasurer's authority to invest
county funds and to manage the county portfolio suspended, and
this authority shall be transferred to the county's investment
advisory committee until full compliance with the initial
education programs is determined by the treasurer of state.
(3) If a county treasurer fails to complete continuing
education programs required by this section and invests in other
than the investments permitted by division (F)(1) of this section,
the county treasurer is subject to divisions (B) to (E) of section
321.47 of the Revised Code, including possible suspension of the
treasurer's authority to invest county funds and to manage the
county portfolio and transfer of this authority to the county's
investment advisory committee.
(G)(1) There is hereby created in the state treasury the
county treasurer education fund, to be used by the treasurer of
state for actual and necessary expenses of education programs held
pursuant to this section and section 135.22 of the Revised Code.
All registration fees collected by the treasurer of state under
this section and section 135.22 of the Revised Code shall be paid
into that fund.
(2) All registration fees collected by the auditor of state
under this section shall be paid into the auditor of state
training program fund established under section 117.44 of the
Revised Code.
(H) The treasurer of state, with the advice and consent of
the auditor of state, may adopt reasonable rules not inconsistent
with this section for the implementation of this section.
Sec. 507.12. (A) To enhance the background and working
knowledge of township fiscal officers in governmental finance, the
auditor of state shall conduct education programs for individuals
elected for the first time to the office of township fiscal
officer and shall conduct biennial continuing education courses
for individuals who continue to hold the office of township fiscal
officer. The Ohio township association also may conduct such
education programs and biennial continuing education courses.
Similar initial training also may be provided to any township
fiscal officer who is appointed to fill a vacancy. The auditor of
state, in conjunction with the Ohio township association, shall
determine the manner and content of the education programs and
continuing education courses in governmental finance.
(B) Newly elected township fiscal officers shall take at
least thirteen hours of education programs before taking office. A
township fiscal officer who participates in a training program
held under section 117.44 of the Revised Code may apply those
hours taken before taking office to the thirteen hours of
education programs required under this division.
(C)(1) Each township fiscal officer who is newly elected or
newly appointed to a full term of office shall attend and
successfully complete at least sixteen hours of continuing
education courses during the first year of the township fiscal
officer's term of office, and complete at least another eight
hours of continuing education courses by the end of that term. A
township fiscal officer shall include at least two hours of ethics
and substance abuse training in the total twenty-four hours of
required courses. Each township fiscal officer who is elected or
appointed to a subsequent term of office shall attend and
successfully complete twenty-four hours of continuing education
courses in each subsequent term of office. To be counted toward
the twenty-four hours required by this section, a course shall be
approved or conducted by the Ohio township association or be
conducted by the auditor of state. A township fiscal officer who
teaches an approved course is entitled to credit for the course in
the same manner as if the township fiscal officer had attended the
course.
(2) A certified public accountant who serves as a township
fiscal officer may apply to the continuing education hours
required by division (C)(1) of this section any hours of
continuing education completed under section 4701.11 of the
Revised Code after being elected or appointed as a township fiscal
officer.
(3) A township fiscal officer may apply to the continuing
education hours required by division (C)(1) of this section any
hours of continuing education completed under section 135.22 of
the Revised Code after being elected or appointed as a township
fiscal officer.
(D) The auditor of state, during the regular financial audit
of a township, shall verify the completion of education programs
required under division (B) of this section and continuing
education courses required under division (C) of this section for
the township fiscal officer. The auditor of state shall issue a
certificate of completion to each township fiscal officer who
completes the education programs and continuing education courses
required by this section. The auditor of state shall issue a
"failure to complete" notice to any township fiscal officer who is
required to complete education programs and continuing education
courses under this section, but who fails to do so. The notice is
for informational purposes only and does not affect any
individual's ability to hold the office of township fiscal
officer. If a township fiscal officer does not complete the
education programs and continuing education courses required by
this section, the board of township trustees may not purchase a
policy or policies of professional indemnity insurance for the
township fiscal officer under section 9.831 of the Revised Code.
(E) Each board of township trustees shall approve a
reasonable amount requested by the township fiscal officer to
cover the costs the township fiscal officer is required to incur
to meet the requirements of this section, including registration
fees, lodging and meal expenses, and travel expenses.
Sec. 507.15. (A)(1) If a township fiscal officer, through
misfeasance, malfeasance, or nonfeasance, fails to make a
settlement or to pay over money as prescribed by law, the board of
township trustees shall cause suit to be instituted against the
officer and against the officer's surety or sureties for the
amount due, with a ten per cent penalty on that amount. The suit
shall be instituted by the filing of a complaint for the removal
of the township fiscal officer with the court of common pleas of
the county in which the township fiscal officer against whom the
complaint is filed resides. The suit shall have precedence over
all civil business. The judge or clerk of the court of common
pleas shall cause to be served upon the township fiscal officer
the complaint and a notice of hearing, at least ten days before
the hearing upon the complaint. The hearing shall be held not
later than thirty days after the date of the filing of the
complaint. The judge may suspend the township fiscal officer
pending the hearing.
(2) The township fiscal officer is entitled, with or without
counsel, to appear and introduce evidence at the hearing. The
township fiscal officer is not entitled to representation by the
prosecuting attorney and is personally and solely responsible for
payment of attorney's fees and expenses incurred, notwithstanding
any other provision of the Revised Code. But if a judge or jury
rules against removal from office and the complaint is dismissed,
the court shall award reasonable attorney's fees to the township
fiscal officer.
(B) Removal proceedings shall be tried by the judge, unless a
jury trial is demanded in writing by the township fiscal officer
against whom the complaint was filed. If a jury trial is so
demanded, the jury shall be composed of twelve individuals who
satisfy the qualifications of a juror specified in section 2313.42
of the Revised Code. If nine or more jurors find one or more of
the charges in the complaint are true, the jury shall return a
finding for the removal of the township fiscal officer. If less
than nine jurors find that the charges in the complaint are true,
the jury shall return a finding that the complaint be dismissed.
Any finding of the jury shall be filed with the clerk of the court
and shall be made a matter of public record. Removal proceedings
tried by a judge shall be a matter of public record, and a full
detailed statement of the reason for removal shall be filed with
the clerk of the court and also shall be made a matter of public
record.
(C)(1) The decision of the court of common pleas for the
removal of a township fiscal officer may be reviewed on appeal by
the court of appeals on questions of law. The transcript of the
record and the notice of appeal shall be filed in the court of
appeals not more than thirty days after the decision is rendered
and the journal entry is made by the court of common pleas. The
notice of appeal may be filed only after leave has been granted by
the court of appeals for good cause shown at a hearing of which
the attorneys for both the township fiscal officer and the board
of township trustees that filed the complaint have been notified.
The decision of the court of appeals in refusing to allow a notice
of appeal to be filed, or in passing upon the merits of the case
in the appellate proceedings, is final.
(2) The court of appeals has jurisdiction to hear the case at
any place in the judicial district in which the court of appeals
may be sitting. The court of appeals shall hear the case not more
than thirty court days after the filing of the notice of appeal.
If the court of appeals hears the case in any county within its
judicial district other than the county in which the township
fiscal officer against whom the complaint was filed resides, the
court of appeals shall transmit its findings with the reasons
therefor to the clerk of the court of common pleas of the county
in which the township fiscal officer resides, with instructions to
the clerk to make the findings of the court a matter of record
upon the journal of the court in that county.
(3) In all cases before the court of appeals involving the
removal of a township fiscal officer under this section, the
township fiscal officer has the right of review or appeal to the
supreme court on leave first obtained, and the supreme court shall
hear the case not more than thirty court days after leave has been
granted. In all other respects, the hearing shall follow the
regular procedure in appealable cases that originate in the court
of appeals.
(D) In removal proceedings instituted under this section, the
court of common pleas and the court of appeals may subpoena
witnesses and compel their attendance in the same manner as in
civil cases. Process shall be served by the sheriff of the county
in which a witness resides. Witness fees and other fees in
connection with the removal proceedings shall be the same as in
civil cases, and the expenses incurred in removal proceedings
shall be paid out of the general revenue fund of the township.
(E) Immediately following a final decision that the township
fiscal officer shall be removed from office, the vacancy shall be
filled as provided in section 503.24 of the Revised Code.
(F) Any individual removed from office under this section is
not entitled to hold another public office for at least four years
following the date of the final decision, and is not entitled to
hold another public office until the settlement is made or the
money is paid over that was the cause of the suit being instituted
under this section.
Sec. 733.78. (A) As used in this section, "fiscal officer"
means a village fiscal officer, a village clerk-treasurer, an
auditor of a municipal corporation, or a treasurer of a municipal
corporation.
(B)(1) If a fiscal officer, through misfeasance, malfeasance,
or nonfeasance, fails to make a settlement or to pay over money as
prescribed by law, the legislative authority of the municipal
corporation shall cause suit to be instituted against the fiscal
officer and against the officer's surety or sureties for the
amount due, with a ten per cent penalty on that amount. The suit
shall be instituted by the filing of a complaint for the removal
of the fiscal officer with the court of common pleas of the county
in which the fiscal officer against whom the complaint is filed
resides. The suit shall have precedence over all civil business.
The judge or clerk of the court of common pleas shall cause to be
served upon the fiscal officer the complaint and a notice of
hearing, at least ten days before the hearing upon the complaint.
The hearing shall be held not later than thirty days after the
date of the filing of the complaint. The judge may suspend the
fiscal officer pending the hearing.
(2) The fiscal officer is entitled, with or without counsel,
to appear and introduce evidence at the hearing. The fiscal
officer is not entitled to representation by the prosecuting
attorney and is personally and solely responsible for payment of
attorney's fees and expenses incurred, notwithstanding any other
provision of the Revised Code. But if a judge or jury rules
against removal from office and the complaint is dismissed, the
court shall award reasonable attorney's fees to the fiscal
officer.
(C) Removal proceedings shall be tried by the judge, unless a
jury trial is demanded in writing by the fiscal officer against
whom the complaint was filed. If a jury trial is so demanded, the
jury shall be composed of twelve individuals who satisfy the
qualifications of a juror specified in section 2313.42 of the
Revised Code. If nine or more jurors find one or more of the
charges in the complaint are true, the jury shall return a finding
for the removal of the fiscal officer. If less than nine jurors
find that the charges in the complaint are true, the jury shall
return a finding that the complaint be dismissed. Any finding of
the jury shall be filed with the clerk of the court and shall be
made a matter of public record. Removal proceedings tried by a
judge shall be a matter of public record, and a full detailed
statement of the reason for removal shall be filed with the clerk
of the court and also shall be made a matter of public record.
(D)(1) The decision of the court of common pleas for the
removal of a fiscal officer may be reviewed on appeal by the court
of appeals on questions of law. The transcript of the record and
the notice of appeal shall be filed in the court of appeals not
more than thirty days after the decision is rendered and the
journal entry is made by the court of common pleas. The notice of
appeal may be filed only after leave has been granted by the court
of appeals for good cause shown at a hearing of which the
attorneys for both the fiscal officer and the legislative
authority of the municipal corporation that filed the complaint
have been notified. The decision of the court of appeals in
refusing to allow a notice of appeal to be filed, or in passing
upon the merits of the case in the appellate proceedings, is
final.
(2) The court of appeals has jurisdiction to hear the case at
any place in the judicial district in which the court of appeals
may be sitting. The court of appeals shall hear the case not more
than thirty court days after the filing of the notice of appeal.
If the court of appeals hears the case in any county within its
judicial district other than the county in which the fiscal
officer against whom the complaint was filed resides, the court of
appeals shall transmit its findings with the reasons therefor to
the clerk of the court of common pleas of the county in which the
fiscal officer resides, with instructions to the clerk to make the
findings of the court a matter of record upon the journal of the
court in that county.
(3) In all cases before the court of appeals involving the
removal of a fiscal officer under this section, the fiscal officer
has the right of review or appeal to the supreme court on leave
first obtained, and the supreme court shall hear the case not more
than thirty court days after leave has been granted. In all other
respects, the hearing shall follow the regular procedure in
appealable cases that originate in the court of appeals.
(E) In removal proceedings instituted under this section, the
court of common pleas and the court of appeals may subpoena
witnesses and compel their attendance in the same manner as in
civil cases. Process shall be served by the sheriff of the county
in which a witness resides. Witness fees and other fees in
connection with the removal proceedings shall be the same as in
civil cases, and the expenses incurred in removal proceedings
shall be paid out of the general revenue fund of the municipal
corporation.
(F) Immediately following a final decision that the fiscal
officer shall be removed from office, the legislative authority of
the municipal corporation, upon a majority vote, may appoint a
successor, who shall give bond and take the oath of office
prescribed for fiscal officers and, so long as otherwise qualified
under law, shall serve the remainder of the removed fiscal
officer's unexpired term.
(G) Any individual removed from office under this section is
not entitled to hold another public office for at least four years
following the date of the final decision, and is not entitled to
hold another public office until the settlement is made or the
money is paid over that was the cause of the suit being instituted
under this section.
(H) If a municipal corporation's charter establishes a
procedure for the removal of officers from office that conflicts
with the removal procedure established by this section, the
procedure for the removal of officers in the charter prevails.
Sec. 733.81. (A) As used in this section, "fiscal officer"
means the auditor of a municipal corporation, treasurer of a
municipal corporation, village fiscal officer, village
clerk-treasurer, and, in the case of a municipal corporation that
does not have an elected fiscal officer, the appointed head of the
municipal corporation's finance department.
(B) To enhance the background and working knowledge of fiscal
officers in governmental finance, the auditor of state shall
conduct education programs for individuals elected or appointed
for the first time to the office of fiscal officer and shall
conduct biennial continuing education courses for individuals who
continue to hold the office of fiscal officer. The Ohio municipal
league also may conduct such education programs and biennial
continuing education courses. Similar initial training also may be
provided to any fiscal officer who is appointed to fill a vacancy
or who is elected at a special election. The auditor of state, in
conjunction with the Ohio municipal league, shall determine the
manner and content of the education programs and continuing
education courses in governmental finance.
(C) Newly elected fiscal officers shall take at least
thirteen hours of education programs before taking office. A
fiscal officer who participates in a training program held under
section 117.44 of the Revised Code may apply those hours taken
before taking office to the thirteen hours of education programs
required under this division.
(D)(1) Each fiscal officer who is newly elected or newly
appointed to a full term of office shall attend and successfully
complete at least sixteen hours of continuing education courses
during the first year of the fiscal officer's term of office, and
complete at least another eight hours of continuing education
courses by the end of that term. A fiscal officer shall include at
least two hours of ethics and substance abuse training in the
total twenty-four hours of required courses. Each fiscal officer
who is elected or appointed to a subsequent term of office shall
attend and successfully complete twenty-four hours of continuing
education courses in each subsequent term of office. To be counted
toward the twenty-four hours required by this section, a course
shall be approved or conducted by the Ohio municipal league or be
conducted by the auditor of state. A fiscal officer who teaches an
approved course is entitled to credit for the course in the same
manner as if the fiscal officer had attended the course.
(2) A certified public accountant who serves as a fiscal
officer may apply to the continuing education hours required by
division (D)(1) of this section any hours of continuing education
completed under section 4701.11 of the Revised Code after being
elected or appointed as a fiscal officer.
(3) A fiscal officer may apply to the continuing education
hours required by division (C)(1) of this section any hours of
continuing education completed under section 135.22 of the Revised
Code after being elected or appointed as a fiscal officer.
(E) The auditor of state, during the regular financial audit
of a municipal corporation, shall verify the completion of
education programs required under division (C) of this section and
continuing education courses required under division (D) of this
section for each of the municipal corporation's fiscal officers.
(F) The auditor of state shall issue a certificate of
completion to each fiscal officer who completes the education
programs and continuing education courses required by this
section. The auditor of state shall issue a "failure to complete"
notice to any fiscal officer who is required to complete education
programs and continuing education courses under this section, but
who fails to do so. The notice is for informational purposes only
and does not affect any individual's ability to hold the office to
which the individual was elected or appointed. If a fiscal officer
does not complete the education programs and continuing education
courses required by this section, the legislative authority of the
municipal corporation may not purchase a policy or policies of
professional indemnity insurance for the fiscal officer under
section 9.831 of the Revised Code.
(G) Each legislative authority of a municipal corporation
shall approve a reasonable amount requested by the fiscal officer
to cover the costs the fiscal officer is required to incur to meet
the requirements of this section, including registration fees,
lodging and meal expenses, and travel expenses.
Sec. 2921.44. (A) No law enforcement officer shall
negligently do any of the following:
(1) Fail to serve a lawful warrant without delay;
(2) Fail to prevent or halt the commission of an offense or
to apprehend an offender, when it is in the law enforcement
officer's power to do so alone or with available assistance.
(B) No law enforcement, ministerial, or judicial officer
shall negligently fail to perform a lawful duty in a criminal case
or proceeding.
(C) No officer, having charge of a detention facility, shall
negligently do any of the following:
(1) Allow the detention facility to become littered or
unsanitary;
(2) Fail to provide persons confined in the detention
facility with adequate food, clothing, bedding, shelter, and
medical attention;
(3) Fail to control an unruly prisoner, or to prevent
intimidation of or physical harm to a prisoner by another;
(4) Allow a prisoner to escape;
(5) Fail to observe any lawful and reasonable regulation for
the management of the detention facility.
(D) No public official of the state shall recklessly create a
deficiency, incur a liability, or expend a greater sum than is
appropriated by the general assembly for the use in any one year
of the department, agency, or institution of the state with which
the public official is connected.
(E) No public servant shall recklessly fail to perform a duty
expressly imposed by law with respect to the public servant's
office, or recklessly do any act expressly forbidden by law with
respect to the public servant's office.
(F) Whoever violates this section is guilty of dereliction of
duty, a misdemeanor felony of the second fifth degree.
(G) A public servant who is a county treasurer, county
auditor, township fiscal officer, auditor of a municipal
corporation, treasurer of a municipal corporation, village fiscal
officer, village clerk-treasurer, school district treasurer,
fiscal officer of a community school established under Chapter
3314. of the Revised Code, treasurer of a science, technology,
engineering, and mathematics school established under Chapter
3326. of the Revised Code, or fiscal officer of a
college-preparatory boarding school established under Chapter
3328. of the Revised Code and is convicted of or pleads guilty to
dereliction of duty is disqualified from holding any public
office, employment, or position of trust in this state for four
years following the date of conviction or of entry of the plea,
and is not entitled to hold another public office until any
repayment or restitution required by the court is satisfied.
(H) As used in this section, "public servant" includes an the
following:
(1) An officer or employee of a contractor as defined in
section 9.08 of the Revised Code;
(2) A fiscal officer employed by the operator of a community
school established under Chapter 3314. of the Revised Code or by
the operator of a college-preparatory boarding school established
under Chapter 3328. of the Revised Code.
Sec. 3313.30. (A) If the auditor of state or a public
accountant, pursuant to section 117.41 of the Revised Code,
declares a school district to be unauditable, the auditor of state
shall provide written notification of that declaration to the
district and the department of education. The auditor of state
also shall post the notification on the auditor of state's web
site.
(B) If the district's current treasurer held that position
during any year for which the district is unauditable, upon
receipt of the notification under division (A) of this section,
the district board of education shall suspend the treasurer until
the auditor of state or a public accountant has completed an audit
of the district. Suspension of the treasurer may be with or
without pay, as determined by the district board based on the
circumstances that prompted the auditor of state's declaration.
The district board shall appoint a person to assume the duties of
the treasurer during the period of the suspension. If the
appointee is not licensed as a treasurer under section 3301.074 of
the Revised Code, the appointee shall be approved by the
superintendent of public instruction prior to assuming the duties
of the treasurer. The state board of education may take action
under section 3319.31 of the Revised Code to suspend, revoke, or
limit the license of a treasurer who has been suspended under this
division.
(C) Not later than forty-five days after receiving the
notification under division (A) of this section, the district
board shall provide a written response to the auditor of state.
The response shall include the following:
(1) An overview of the process the district board will use to
review and understand the circumstances that led to the district
becoming unauditable;
(2) A plan for providing the auditor of state with the
documentation necessary to complete an audit of the district and
for ensuring that all financial documents are available in the
future;
(3) The actions the district board will take to ensure that
the plan described in division (C)(2) of this section is
implemented.
(D) If the school district fails to make reasonable efforts
and continuing progress to bring its accounts, records, files, or
reports into an auditable condition within ninety days after being
declared unauditable, the auditor of state, in addition to
requesting legal action under sections 117.41 and 117.42 of the
Revised Code, shall notify the district and the department of the
district's failure. If the auditor of state or a public accountant
subsequently is able to complete a financial audit of the
district, the auditor of state shall notify the district and the
department that the audit has been completed.
(E) Notwithstanding any provision to the contrary in Chapter
3317. of the Revised Code or any other provision of law, upon
notification by the auditor of state under division (D) of this
section that the district has failed to make reasonable efforts
and continuing progress to bring its accounts, records, files, or
reports into an auditable condition, the department shall
immediately cease all payments to the district under Chapter 3317.
of the Revised Code and any other provision of law. Upon
subsequent notification from the auditor of state under that
division that the auditor of state or a public accountant was able
to complete a financial audit of the district, the department
shall release all funds withheld from the district under this
section.
Sec. 3314.011. (A) Every community school established under
this chapter shall have a designated fiscal officer. The auditor
of state may require by rule that the fiscal officer of any
community school, before entering upon duties as fiscal officer of
the school, execute a bond in an amount and with surety to be
approved by the governing authority of the school, payable to the
state, conditioned for the faithful performance of all the
official duties required of the fiscal officer. Any such bond
shall be deposited with the governing authority of the school, and
a copy thereof, certified by the governing authority, shall be
filed with the county auditor.
(B) Prior to assuming the duties of fiscal officer, the
fiscal officer designated under this section shall be licensed as
a treasurer under section 3301.074 of the Revised Code or shall
complete not less than sixteen hours of continuing education
classes, courses, or workshops in the area of school accounting as
approved by the sponsor of the community school. Any fiscal
officer who is not licensed under section 3301.074 of the Revised
Code shall complete an additional twenty-four hours of continuing
education classes, courses, or workshops in the area of school
accounting as approved by the sponsor of the school within one
year after assuming the duties of fiscal officer of the school.
However, any such classes, courses, or workshops in excess of
sixteen hours completed by the fiscal officer prior to assuming
the duties of fiscal officer shall count toward the additional
twenty-four hours of continuing education required under this
section. In each subsequent year, any fiscal officer who is not
licensed under section 3301.074 of the Revised Code shall complete
eight hours of continuing education classes, courses, or workshops
in the area of school accounting as approved by the sponsor of the
school, except that any person serving as fiscal officer of a
community school on the effective date of this amendment who is
not licensed as a treasurer under section 3301.074 of the Revised
Code shall obtain such licensure not later than one year after
that effective date. No community school shall allow a person to
serve as fiscal officer who is not licensed as required by this
division.
Sec. 3314.023. In order to provide monitoring and technical
assistance, a representative of the sponsor of a community school
shall meet with the governing authority or treasurer fiscal
officer of the school and shall review the financial and
enrollment records of the school at least once every month. Not
later than ten days after each review, the sponsor shall provide
the governing authority and fiscal officer with a written report
regarding the review.
Sec. 3314.50. No community school shall, on or after the
effective date of this section, open for operation in any school
year unless the governing authority of the school has posted a
surety bond in the amount of fifty thousand dollars with the
auditor of state. In lieu of a surety bond, a community school
governing authority may deposit with the auditor of state cash in
the amount of fifty thousand dollars as a guarantee of payment.
The bond or cash guarantee shall be used, in the event the school
closes, to pay the auditor of state any moneys owed by the school
for the costs of audits conducted by the auditor of state or a
public accountant under Chapter 117. of the Revised Code.
Immediately upon the filing of a surety bond or the deposit
of cash, the auditor of state shall deliver the bond or cash to
the treasurer of state, who shall hold it in trust for the
purposes prescribed in this section. The treasurer of state shall
be responsible for the safekeeping of all surety bonds filed or
cash deposited under this section. The auditor of state shall
notify the department of education when the school's governing
authority has filed the bond or deposited the cash guarantee.
When the auditor of state finds that a community school has
closed and cannot pay for the costs of audits, the auditor of
state shall declare the surety bond or cash deposit forfeited. The
auditor of state shall certify the amount of forfeiture to the
treasurer of state who shall pay money from the named surety or
from the school's cash deposit as needed to reimburse the auditor
of state or public accountant for costs incurred in conducting
audits of the school.
Sec. 267.50.70 3314.51. UNAUDITABLE COMMUNITY SCHOOL (A)
(A) If the Auditor auditor of State state or a public
accountant, pursuant to section 117.41 of the Revised Code,
declares a community school
established under Chapter 3314. of
the Revised Code to be unauditable, the Auditor auditor of State
state shall provide written notification of that declaration to
the school, the school's sponsor, and the Department department of
Education education. The Auditor auditor of State
state also
shall post the notification on the Auditor auditor of State's
state's web site.
(B) If the community school's current fiscal officer held
that position during any year for which the school is unauditable,
upon receipt of the notification under division (A) of this
section, the governing authority of the school shall suspend the
fiscal officer until the auditor of state or a public accountant
has completed an audit of the school, except that if the school
has an operator and the operator employs the fiscal officer, the
operator shall suspend the fiscal officer for that period.
Suspension of the fiscal officer may be with or without pay, as
determined by the entity imposing the suspension based on the
circumstances that prompted the auditor of state's declaration.
The entity imposing the suspension shall appoint a person to
assume the duties of the fiscal officer during the period of the
suspension. If the appointee is not licensed as a treasurer under
section 3301.074 of the Revised Code, the appointee shall be
approved by the superintendent of public instruction prior to
assuming the duties of the fiscal officer. The state board of
education may take action under section 3319.31 of the Revised
Code to suspend, revoke, or limit the license of a fiscal officer
who has been suspended under this division.
(C) Notwithstanding any provision to the contrary in Chapter
3314. of the Revised Code this chapter or any other provision of
law, a the sponsor of a the community school that is notified by
the Auditor of State under division (A) of this section that a
community school it sponsors is unauditable shall not enter into
contracts with any additional community schools under section
3314.03 of the Revised Code until between ninety days after the
date of the declaration under division (A) of this section and the
date the Auditor auditor of State state or a public accountant has
completed a financial audit of that the school.
(C)(D) Not later than forty-five days after receiving the
notification by the Auditor of State under division (A) of this
section that a community school is unauditable, the sponsor of the
community school shall provide a written response to the
Auditor
auditor of State state. The sponsor shall provide a copy of the
response to the community school. The response shall include the
following:
(1) An overview of the process the sponsor will use to review
and understand the circumstances that led to the community school
becoming unauditable;
(2) A plan for providing the Auditor auditor of State state
with the documentation necessary to complete an audit of the
community school and for ensuring that all financial documents are
available in the future;
(3) The actions the sponsor will take to ensure that the plan
described in division (C)(D)(2) of this section is implemented.
(D)(E) If a the community school fails to make reasonable
efforts and continuing progress to bring its accounts, records,
files, or reports into an auditable condition within ninety days
after being declared unauditable, the Auditor auditor of State
state, in addition to requesting legal action under sections
117.41 and 117.42 of the Revised Code, shall notify the Department
school's sponsor and the department of the school's failure. If
the Auditor auditor of State state or a public accountant
subsequently is able to complete a financial audit of the school,
the Auditor auditor of
State state shall notify the Department
school's sponsor and the department that the audit has been
completed.
(E)(F) Notwithstanding any provision to the contrary in
Chapter 3314. of the Revised Code this chapter or any other
provision of law, upon notification by the Auditor auditor of
State state under division (D)(E) of this section that a the
community school has failed to make reasonable efforts and
continuing progress to bring its accounts, records, files, or
reports into an auditable condition following a declaration that
the school is unauditable, the Department department shall
immediately cease all payments to the school under Chapter 3314.
of the Revised Code
this chapter and any other provision of law.
Upon subsequent notification from the Auditor auditor of State
state under that division that the Auditor auditor of State state
or a public accountant was able to complete a financial audit of
the community school, the
Department department shall release all
funds withheld from the school under this section.
Sec. 3326.211. (A) If the auditor of state or a public
accountant, pursuant to section 117.41 of the Revised Code,
declares a science, technology, engineering, and mathematics
school to be unauditable, the auditor of state shall provide
written notification of that declaration to the school and the
department of education. The auditor of state also shall post the
notification on the auditor of state's web site.
(B) If the STEM school's current treasurer held that position
during any year for which the school is unauditable, upon receipt
of the notification under division (A) of this section, the
governing body of the school shall suspend the treasurer until the
auditor of state or a public accountant has completed an audit of
the school. Suspension of the treasurer may be with or without
pay, as determined by the governing body based on the
circumstances that prompted the auditor of state's declaration.
The governing body shall appoint a person to assume the duties of
the treasurer during the period of the suspension. If the
appointee is not licensed as a treasurer under section 3301.074 of
the Revised Code, the appointee shall be approved by the
superintendent of public instruction prior to assuming the duties
of the treasurer. The state board of education may take action
under section 3319.31 of the Revised Code to suspend, revoke, or
limit the license of a treasurer who has been suspended under this
division.
(C) Not later than forty-five days after receiving the
notification under division (A) of this section, the governing
body of the STEM school shall provide a written response to the
auditor of state. The response shall include the following:
(1) An overview of the process the governing body will use to
review and understand the circumstances that led to the school
becoming unauditable;
(2) A plan for providing the auditor of state with the
documentation necessary to complete an audit of the school and for
ensuring that all financial documents are available in the future;
(3) The actions the governing body will take to ensure that
the plan described in division (C)(2) of this section is
implemented.
(D) If the STEM school fails to make reasonable efforts and
continuing progress to bring its accounts, records, files, or
reports into an auditable condition within ninety days after being
declared unauditable, the auditor of state, in addition to
requesting legal action under sections 117.41 and 117.42 of the
Revised Code, shall notify the school and the department of the
school's failure. If the auditor of state or a public accountant
subsequently is able to complete a financial audit of the school,
the auditor of state shall notify the school and the department
that the audit has been completed.
(E) Notwithstanding any provision to the contrary in this
chapter or any other provision of law, upon notification by the
auditor of state under division (D) of this section that the STEM
school has failed to make reasonable efforts and continuing
progress to bring its accounts, records, files, or reports into an
auditable condition, the department shall immediately cease all
payments to the school under this chapter and any other provision
of law. Upon subsequent notification from the auditor of state
under that division that the auditor of state or a public
accountant was able to complete a financial audit of the school,
the department shall release all funds withheld from the school
under this section.
Sec. 3328.16. (A) Each college-preparatory boarding school
established under this chapter shall have a designated fiscal
officer. The auditor of state may require by rule that the fiscal
officer of any college-preparatory boarding school, before
entering upon duties as fiscal officer, execute a bond in an
amount and with surety to be approved by the school's board of
trustees, payable to the state, conditioned for the faithful
performance of all the official duties required of the fiscal
officer. Any such bond shall be deposited with the school's board
of trustees, and a copy of the bond shall be certified by the
board and filed with the county auditor.
(B) Prior to assuming the duties of fiscal officer, the
fiscal officer designated under this section shall be licensed as
a treasurer under section 3301.074 of the Revised Code. No
college-preparatory boarding school shall allow a person to serve
as fiscal officer who is not licensed as required by this
division.
Sec. 3328.37. (A) If the auditor of state or a public
accountant, pursuant to section 117.41 of the Revised Code,
declares a college-preparatory boarding school established under
this chapter to be unauditable, the auditor of state shall provide
written notification of that declaration to the school and the
department of education. The auditor of state also shall post the
notification on the auditor of state's web site.
(B) If the college-preparatory boarding school's current
fiscal officer held that position during any year for which the
school is unauditable, upon receipt of the notification under
division (A) of this section, the board of trustees of the school
shall suspend the fiscal officer until the auditor of state or a
public accountant has completed an audit of the school, except
that if the fiscal officer is employed by the school's operator,
the operator shall suspend the fiscal officer for that period.
Suspension of the fiscal officer may be with or without pay, as
determined by the entity imposing the suspension based on the
circumstances that prompted the auditor of state's declaration.
The entity imposing the suspension shall appoint a person to
assume the duties of the fiscal officer during the period of the
suspension. If the appointee is not licensed as a treasurer under
section 3301.074 of the Revised Code, the appointee shall be
approved by the superintendent of public instruction prior to
assuming the duties of the fiscal officer. The state board of
education may take action under section 3319.31 of the Revised
Code to suspend, revoke, or limit the license of a fiscal officer
who has been suspended under this division.
(C) Not later than forty-five days after receiving the
notification under division (A) of this section, the board of
trustees of the college-preparatory boarding school shall provide
a written response to the auditor of state. The response shall
include the following:
(1) An overview of the process the board will use to review
and understand the circumstances that led to the school becoming
unauditable;
(2) A plan for providing the auditor of state with the
documentation necessary to complete an audit of the school and for
ensuring that all financial documents are available in the future;
(3) The actions the board will take to ensure that the plan
described in division (C)(2) of this section is implemented.
(D) If the college-preparatory boarding school fails to make
reasonable efforts and continuing progress to bring its accounts,
records, files, or reports into an auditable condition within
ninety days after being declared unauditable, the auditor of
state, in addition to requesting legal action under sections
117.41 and 117.42 of the Revised Code, shall notify the school and
the department of the school's failure. If the auditor of state or
a public accountant subsequently is able to complete a financial
audit of the school, the auditor of state shall notify the school
and the department that the audit has been completed.
(E) Notwithstanding any provision to the contrary in this
chapter or any other provision of law, upon notification by the
auditor of state under division (D) of this section that the
college-preparatory boarding school has failed to make reasonable
efforts and continuing progress to bring its accounts, records,
files, or reports into an auditable condition, the department
shall immediately cease all payments to the school under this
chapter and any other provision of law. Upon subsequent
notification from the auditor of state under that division that
the auditor of state or a public accountant was able to complete a
financial audit of the school, the department shall release all
funds withheld from the school under this section.
Section 2. (A) That existing sections 305.03, 319.04,
319.26, 321.37, 321.38, 321.46, 2921.44, 3314.011, and 3314.023
and section 319.25 of the Revised Code are hereby repealed.
(B) That existing Section 267.50.70 of Am. Sub. H.B. 153 of
the 129th General Assembly is hereby repealed.
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