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Am. Sub. H. B. No. 10 As Passed by the HouseAs Passed by the House
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Representatives Hackett, Anielski, Boose, Brenner, Burkley, Damschroder, DeVitis, Duffey, Huffman, Maag, Perales, Pillich, Retherford, Ruhl, Terhar, Thompson, Young
A BILL
To amend sections 3.16, 305.03, 319.04, 319.26,
321.37, 321.46, 507.02, 2921.13, 2921.44, and
3314.023; to enact sections 117.45, 507.12,
507.13, 733.78, 733.81, 3313.30, 3314.50,
3326.211, 3328.16, and 3328.37; and to repeal
sections 319.25 and 321.38 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 codifying it
as section 3314.51 of the Revised Code to
establish initial education programs and
continuing education requirements for the fiscal
officers of townships and municipal corporations,
to establish procedures for removing those
officers, county treasurers, and county auditors
from office, to create fiscal accountability
requirements for counties, townships, municipal
corporations, and public schools, to revise the
procedure for appointing an interim replacement
official to perform the duties of a suspended
elected county official, and to authorize the
board of county commissioners to appoint an acting
officer to perform such suspended official's
duties before an interim replacement official is
appointed.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 3.16, 305.03, 319.04, 319.26,
321.37, 321.46, 507.02, 2921.13, 2921.44, and 3314.023 be amended;
sections 117.45, 507.12, 507.13, 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 codified as section 3314.51 of the Revised
Code to read as follows:
Sec. 3.16. (A) As used in this section:
(1) "Prosecuting attorney" means the prosecuting attorney of
the county in which a public official who is charged as described
in division (B) of this section serves.
(2) "Public official" means any elected officer of a
political subdivision as defined in section 2744.01 of the Revised
Code. "Public official" does not include a judge of a court of
record.
(B)(1) If a public official is charged with a felony in a
state or federal court and if the attorney general, if the
attorney general is prosecuting the case, or prosecuting attorney
with responsibility to prosecute the case determines that the
felony relates to the public official's administration of, or
conduct in the performance of the duties of, the office of the
public official, the attorney general, if the attorney general is
prosecuting the case, or prosecuting attorney with responsibility
to prosecute the case shall transmit a copy of the charging
document to the chief justice of the supreme court with a request
that the chief justice proceed as provided in division (C) of this
section. If the attorney general or the prosecuting attorney
transmits a copy of the charging document to the chief justice, a
copy also shall be sent to the attorney general if the prosecuting
attorney transmits the copy to the chief justice or to the
prosecuting attorney of the county in which the public official
holds office if the attorney general transmits the copy to the
chief justice.
(2) Upon transmitting a copy of a charging document and a
request to the chief justice of the supreme court under division
(B)(1)(a) or (b) of this section, the attorney general or
prosecuting attorney shall provide the public official with a
written notice that, not later than fourteen days after the date
of the notice, the public official may file with the attorney
general or prosecuting attorney, whichever sent the notice, a
written statement either voluntarily authorizing the attorney
general or prosecuting attorney to prepare a judgment entry for
the judge presiding in the case to provisionally suspend the
public official from office or setting forth the reasons why the
public official should not be suspended from office.
If the public official voluntarily authorizes the attorney
general or prosecuting attorney to prepare a judgment entry for
the judge presiding in the case to provisionally suspend the
public official from office as described in this division, the
attorney general or prosecuting attorney shall prepare a judgment
entry for the judge presiding in the case to provisionally suspend
the public official from office immediately upon receipt of the
judgment entry and shall notify the chief justice of the supreme
court of the provisional suspension. Upon receipt of the judgment
entry, the judge presiding in the case shall sign the judgment
entry and file the signed judgment entry in the case. The signing
and filing of the judgment entry provisionally suspends the public
official from office. The attorney general's or prosecuting
attorney's request to the chief justice that was made under
division (B)(1) of this section remains applicable regarding the
public official, and the chief justice shall establish a special
commission pursuant to division (C)(1) of this section. A
provisional suspension imposed under this division shall remain in
effect until the special commission established by the chief
justice enters its judgment under division (C)(3) of this section.
After the special commission so enters its judgment, divisions
(C)(3) and (4) of this section shall govern the continuation of
the suspension. Division (E) of this section applies to a
provisional suspension imposed under this division.
If the public official files a written statement setting
forth the reasons why the public official should not be suspended
from office, the public official shall not be provisionally
suspended from office, and the attorney general or prosecuting
attorney, whichever sent the notice to the public official, shall
transmit a copy of the public official's written statement to the
chief justice of the supreme court. The attorney general's or
prosecuting attorney's request to the chief justice that was made
under division (B)(1) of this section remains applicable regarding
the public official, and the chief justice shall establish a
special commission pursuant to division (C)(1) of this section.
(C)(1) Not sooner than fourteen days after the chief
justice's receipt of the attorney general's or prosecuting
attorney's request under division (B)(1) of this section, the
chief justice shall establish a special commission composed of
three retired justices or judges of a court of record. A special
commission established under this division is an administrative
agency. The chief justice shall appoint the members of the special
commission and shall provide to the special commission all
documents and materials pertaining to the matter that were
received from the attorney general or prosecuting attorney under
division (B)(1) or (2) of this section. At least one member of the
special commission shall be of the same political party as the
public official. Members of the special commission shall receive
compensation for their services, and shall be reimbursed for any
expenses incurred in connection with special commission functions,
from funds appropriated to the attorney general's office.
(2) Once established under division (C)(1) of this section, a
special commission shall review the document that charges the
public official with the felony, all other documents and materials
pertaining to the matter that were provided by the chief justice
under division (C)(1) of this section, and the facts and
circumstances related to the offense charged. Within fourteen days
after it is established, the special commission shall make a
preliminary determination as to whether the public official's
administration of, or conduct in the performance of the duties of,
the official's office, as covered by the charges, adversely
affects the functioning of that office or adversely affects the
rights and interests of the public and, as a result, whether the
public official should be suspended from office. Upon making the
preliminary determination, the special commission immediately
shall provide the public official with notice of the preliminary
determination. The notice may be in writing, by telephone, or in
another manner. If the preliminary determination is that the
public official's administration of, or conduct in the performance
of the duties of, the official's office, as covered by the
charges, does not adversely affect the functioning of the office
or does not adversely affect the rights and interests of the
public, the preliminary determination automatically shall become
the special commission's final determination for purposes of
division (C)(3) of this section. If the preliminary determination
is that the public official's administration of, or conduct in the
performance of the duties of, the official's office, as covered by
the charges, adversely affects the functioning of the office or
adversely affects the rights and interests of the public and that
the public official should be suspended from office, the notice
shall inform the public official that the public official may
contest the preliminary determination by filing with the special
commission and, within fourteen days after the date of the notice
to the public official, a notice contesting the determination.
If the public official files a notice contesting the
preliminary determination within fourteen days after the date of
the notice to the public official, the public official may review
the reasons and evidence for the determination and may appear at a
meeting of the special commission to contest the determination and
present the public official's position on the matter. The meeting
of the special commission shall be held not later than fourteen
days after the public official files the notice contesting the
preliminary determination. The public official has a right to be
accompanied by an attorney while appearing before the special
commission, but the attorney is not entitled to act as counsel or
advocate for the public official before the special commission or
to present evidence or examine or cross-examine witnesses before
the special commission. At the conclusion of the meeting, the
special commission shall make a final determination as to whether
the public official's administration of, or conduct in the
performance of the duties of, the official's office, as covered by
the charges, adversely affects the functioning of the office or
adversely affects the rights and interests of the public and, as a
result, whether the public official should be suspended from
office, and shall proceed in accordance with division (C)(3) of
this section.
If the public official does not file a notice contesting the
determinations within fourteen days after the date of the notice
to the public official, the special commission's preliminary
determination automatically shall become its final determination
for purposes of division (C)(3) of this section.
Notwithstanding anything to the contrary in section l2l.22 of
the Revised Code, all meetings of the special commission shall be
closed to the public. Notwithstanding anything to the contrary in
section 149.43 of the Revised Code, the records of the special
commission shall not be made available to the public for
inspection or copying until the special commission issues its
written report under this division.
(3) Upon making the final determination described in division
(C)(2) of this section regarding a public official who is charged
with a felony, including, if applicable, conducting a meeting
pursuant to that division for the public official to contest the
preliminary determination, the special commission shall issue a
written report that sets forth its findings and final
determination. The special commission shall send the report by
certified mail to the public official, the attorney general if the
attorney general is prosecuting the case or the prosecuting
attorney with responsibility to prosecute the case, whichever is
applicable, and any other person that the special commission
determines to be appropriate. Upon the issuance of the report, one
of the following applies:
(a) If the special commission in its final determination does
not determine that the public official's administration of, or
conduct in the performance of the duties of, the official's
office, as covered by the charges, adversely affects the
functioning of that office or adversely affects the rights and
interests of the public, the special commission shall include in
the report a statement to that effect, and the public official
shall not be suspended from office. If the public official was
provisionally suspended from office under division (B)(2) of this
section, the provisional suspension shall terminate immediately
upon the issuance of the report.
(b) If the special commission in its final determination
determines that the public official's administration of, or
conduct in the performance of the duties of, the official's
office, as covered by the charges, adversely affects the
functioning of that office or adversely affects the rights and
interests of the public, the special commission shall include in
the report a holding that the public official be suspended from
office. The holding that the public official be suspended from
office and the suspension take effect immediately upon the special
commission's issuance of the report. If the public official was
provisionally suspended from office under division (B)(2) of this
section, the holding that the public official be suspended from
office shall continue the suspension immediately upon the special
commission's issuance of the report. The report and holding shall
have the same force and effect as a judgment of a court of record.
(4) A suspension imposed or continued under division (C)(3)
of this section shall continue until one of the following occurs:
(a) The public official is reinstated to office by an appeal
as provided in division (D) of this section;
(b) All charges are disposed of by dismissal or by a finding
or findings of not guilty;
(c) A successor is elected and qualified to serve the next
succeeding term of the public official's office.
(D) If a special commission issues a written report and
holding pursuant to division (C)(3)(b) of this section that
suspends a public official from office or that continues a
provisional suspension imposed under division (B)(2) of this
section, the public official may appeal the report and holding to
the supreme court. The public official shall take the appeal by
filing within thirty days of the date on which the report is
issued a notice of appeal with the supreme court and the special
commission. Unless waived, notice of the appeal shall be served
upon all persons to whom the report was sent under division (C)(3)
of this section. The special commission, upon written demand filed
by the public official, shall file with the supreme court, within
thirty days after the filing of the demand, a certified transcript
of the proceedings of the special commission pertaining to the
report and the evidence considered by the special commission in
making its decision.
The supreme court shall consider an appeal under this
division on an expedited basis. If the public official appeals the
report and holding, the appeal itself does not stay the operation
of the suspension imposed or continued under the report and
holding. If, upon hearing and consideration of the record and
evidence, the supreme court decides that the determinations and
findings of the special commission are reasonable and lawful, the
court shall affirm the special commission's report and holding,
and the suspension, and shall enter final judgment in accordance
with its decision. If the public official subsequently pleads
guilty to or is found guilty of any felony with which the public
official was charged, the public official is liable for any amount
of compensation paid to the official during the suspension, with
the liability relating back to the date of the original suspension
under the special commission's report and holding, and the amount
of that liability may be recovered as provided in division (E)(G)
of this section. If, upon hearing and consideration of the record
and evidence, the supreme court decides that the determinations
and findings of the special commission are unreasonable or
unlawful, the court shall reverse and vacate the special
commission's report and holding, and the suspension, reinstate the
public official, and enter final judgment in accordance with its
decision.
The clerk of the supreme court shall certify the judgment of
the court to the special commission. Upon receipt of the judgment,
the special commission shall certify the judgment to all persons
to whom the special commission's report was certified under
division (C)(3) of this section and shall certify the judgment to
all other public officials or take any other action in connection
with the judgment as is required to give effect to it.
(E)(1) Any public official suspended from office under this
section shall not exercise any of the rights, powers, or
responsibilities of the holder of that office during the period of
the suspension. The suspended public official, however, shall
retain the title of the holder of that office during the period of
the suspension and continue to receive the compensation that the
official is entitled to receive for holding that office during the
period of the suspension, until the public official pleads guilty
to or is found guilty of any felony with which the public official
is charged, or until one of the conditions in division (C)(4)(a),
(b), or (c) of this section occurs. For
(2) If the public official suspended under this section is an
elected county official, the board of county commissioners may
appoint a person in the official's office as the acting officer to
perform the suspended public official's duties between the date of
the signing and filing of the judgment entry suspending the
elected county official and the time at which the interim
replacement official appointed under division (E)(3)(a) or (b) of
this section qualifies and takes the office.
(3)(a) Except as provided in division (E)(3)(b) of this
section, for the duration of the public official's suspension, an
interim replacement official shall be appointed by the county
central committee of the political party that nominated the
suspended public official if the suspended public official is an
elected county official, or to perform the suspended public
official's duties. Not less than five nor more than forty-five
days after the suspension of a public official that is an elected
county official, the county central committee shall meet to
appoint the interim replacement official. Not less than four days
before the date of the meeting, the chairperson or secretary of
the county central committee shall send by first class mail to
each member of the committee a written notice that states the time
and place of the meeting and the purpose thereof. The approval of
a majority of the members of the county central committee present
at the meeting is required to appoint the interim replacement
official.
(b) If the suspended public official is an elected county
official, except for a county commissioner, who was elected as an
independent candidate, the board of county commissioners shall
appoint the interim replacement official. If the suspended public
official is a county commissioner who was elected as an
independent candidate, the prosecuting attorney and the remaining
county commissioners, by majority vote, shall appoint the interim
replacement official.
(4) For the duration of the public official's suspension, an
interim replacement official shall be appointed by the probate
judge of the court of common pleas if the suspended public
official is an elected official of a municipal corporation,
township, school district, or other political subdivision, to
perform the suspended public official's duties. The
(5) An acting officer appointed under division (E)(2) of this
section or an interim replacement official appointed under
division (E)(3) or (4) of this section shall be certified to the
county board of elections and the secretary of state by the county
central committee, probate judge of the court of common pleas, or
board of county commissioners that made the appointment. The
acting officer or interim replacement official so certified shall
have all of the rights, powers, and responsibilities of, and shall
be entitled to the same rate of pay as, the suspended public
official. The acting officer or interim replacement official shall
give bond and take the oath of office. If the office of the
suspended public official becomes vacant during the period of
suspension, a public official shall be appointed or elected to
fill such vacancy as provided by law. If a regular election is to
occur during the period of suspension, a public official shall be
elected as provided by law.
A (F) A person appointed as an acting or interim replacement
prosecuting attorney shall meet the qualifications to hold the
office of a prosecuting attorney under section 309.02 of the
Revised Code. A person appointed as an acting or interim
replacement sheriff shall meet the requirements to hold the office
of sheriff prescribed by section 311.01 of the Revised Code. A
person appointed as an acting or interim replacement coroner shall
meet the requirements to hold the office of coroner prescribed by
section 313.02 of the Revised Code. And a person appointed as an
acting or interim replacement county engineer shall meet the
requirements to hold the office of county engineer prescribed by
section 315.02 of the Revised Code.
(G) A political subdivision may file a civil action in the
appropriate court to recover from any former public official of
the political subdivision the amount of compensation paid to that
former public official in accordance with this division from the
date of the former public official's suspension to the date the
former public official pleads guilty to or is found guilty of any
felony with which the former public official was charged.
Sec. 117.45. The auditor of state shall establish by rule
the format for submitting a sworn affidavit and supporting
evidence under sections 319.26, 321.37, 507.13, and 733.78 of the
Revised Code.
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.
(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 purposely, knowingly, or recklessly
fails to perform a fiscal duty expressly imposed by law with
respect to the fiscal duties of the office of county auditor or
purposely, knowingly, or recklessly commits any act expressly
prohibited by law with respect to the fiscal duties of the office
of county auditor, the county treasurer or a county commissioner
may submit a sworn affidavit alleging the violation, together with
evidence supporting the allegations, to the auditor of state. The
sworn affidavit and evidence shall be submitted in the format
prescribed by rule of the auditor of state under section 117.45 of
the Revised Code. A person who makes a false statement in a sworn
affidavit, for purposes of this section, is guilty of
falsification under section 2921.13 of the Revised Code.
(2) The auditor of state shall review the sworn affidavit and
the evidence. Within ten business days after receiving the sworn
affidavit, unless, for good cause, additional time is required,
the auditor of state shall determine whether clear and convincing
evidence supports the allegations. If the auditor of state finds
that no allegation is supported by clear and convincing evidence,
the auditor of state shall submit those findings in writing to the
county auditor and the person initiating the sworn affidavit. If
the auditor of state finds by clear and convincing evidence that
an allegation is supported by the evidence, the auditor of state
shall submit those findings in writing to the attorney general,
the county auditor, and the person who initiated the sworn
affidavit. The findings shall include a copy of the sworn
affidavit and the evidence submitted under division (A)(1) of this
section.
(3)(a) The attorney general shall review the auditor of
state's findings and the sworn affidavit and evidence. Within ten
business days after receiving the sworn affidavit and evidence,
unless, for good cause, additional time is required, the attorney
general shall determine whether clear and convincing evidence
supports the allegations. If the attorney general finds that no
allegation is supported by clear and convincing evidence, the
attorney general, by certified mail, shall notify the auditor of
state, the county auditor, and the person who initiated the sworn
affidavit, that no complaint for the removal of the county auditor
from public office will be filed.
(b) If the attorney general finds by clear and convincing
evidence that an allegation is supported by the evidence, the
attorney general, by certified mail, shall notify the auditor of
state, the county auditor, and the person who initiated the sworn
affidavit of that fact, and shall commence an action for the
removal of the county auditor from public office under division
(B) of this section.
(c) Nothing in this section is intended to limit the
authority of the attorney general to enter into mediation,
settlement, or resolution of any alleged violation before or
following the commencement of an action under this section.
(B)(1)(a) The attorney general has a cause of action for
removal of a county auditor who purposely, knowingly, or
recklessly fails to perform a duty expressly imposed by law with
respect to the office of county auditor or purposely, knowingly,
or recklessly commits any act expressly prohibited by law with
respect to the office of county auditor. Not later than forty-five
days after sending a notice under division (A)(3)(b) of this
section, the attorney general shall cause an action to be
commenced against the county auditor by filing a complaint for the
removal of the county auditor from public office. If any money is
due, the attorney general shall join the sureties on the county
auditor's bond as parties. The court of common pleas of the county
in which the county auditor holds office has exclusive original
jurisdiction of the action. The action shall proceed de novo as in
the trial of a civil action. The court is not restricted to the
evidence that was presented to the auditor of state and the
attorney general before the action was filed. The action is
governed by the Rules of Civil Procedure.
(b) If the court finds by clear and convincing evidence that
the county auditor purposely, knowingly, or recklessly failed to
perform a fiscal duty expressly imposed by law with respect to the
fiscal duties of the office of county auditor or purposely,
knowingly, or recklessly committed any act expressly prohibited by
law with respect to the fiscal duties of that office, the court
shall issue an order removing the county auditor from office and
any order necessary for the preservation or restitution of public
funds.
(2) Except as otherwise provided in this division, an action
for removal from office under this section is stayed during the
pendency of any criminal action concerning a violation of an
existing or former municipal ordinance or law of this or any other
state or the United States that is substantially equivalent to any
criminal violation in Title 29 of the Revised Code related to
conduct in office, if the person charged in the criminal action
committed the violation while serving as a county auditor and the
conduct constituting the violation was related to the duties of
the office of county auditor or to the person's actions as the
county auditor. The stay may be lifted upon motion of the
prosecuting attorney in the related criminal action.
(3) Prior to or at the hearing, upon a showing of good cause,
the court may issue an order restraining the county auditor from
entering the county auditor's office and from conducting the
affairs of the office pending the hearing on the complaint. If
such an order is issued, the court may continue the order until
the conclusion of the hearing and any appeals under this section.
(4) The board of county commissioners shall be responsible
for the payment of reasonable attorney's fees for counsel for the
county auditor. If judgment is entered against the county auditor,
the court shall order the county auditor to reimburse the board
for attorney's fees and costs up to a reasonable amount, as
determined by the court. Expenses incurred by the board in a
removal action shall be paid out of the county general fund.
(C) The judgment of the court is final and conclusive unless
reversed, vacated, or modified on appeal. An appeal may be taken
by any party, and shall proceed as in the case of appeals in civil
actions and in accordance with the Rules of Appellate Procedure.
Upon the filing of a notice of appeal by any party to the
proceedings, the court of appeals shall hear the case as an
expedited appeal under Rule 11.2 of the Rules of Appellate
Procedure. The county auditor has the right of review or appeal to
the supreme court.
(D) If a final judgment for removal from public office is
entered against the county auditor, the office shall be deemed
vacated, and the vacancy shall be filled as provided in section
305.02 of the Revised Code. Except as otherwise provided by law,
an individual removed from public office under this section is not
entitled to hold any public office for four years following the
date of the final judgment, and is not entitled to hold any public
office until any repayment or restitution required by the court is
satisfied.
(E) For the purposes of this section:
(1) A person acts purposely when it is the person's specific
intention to cause a certain result, or, when the gist of the
offense is a prohibition against conduct of a certain nature,
regardless of what the person intends to accomplish thereby, it is
the person's specific intention to engage in conduct of that
nature.
(2) A person acts knowingly, regardless of the person's
purpose, when the person is aware that the person's conduct will
probably cause a certain result or will probably be of a certain
nature. A person has knowledge of circumstances when the person is
aware that such circumstances probably exist.
(3) A person acts recklessly when, with heedless indifference
to the consequences, the person perversely disregards a known risk
that the person's conduct is likely to cause a certain result or
is likely to be of a certain nature. A person is reckless with
respect to circumstances when, with heedless indifference to the
consequences, the person perversely disregards a known risk that
such circumstances are likely to exist.
(F) The proceedings provided for in this section may be used
as an alternative to the removal proceedings prescribed under
sections 3.07 to 3.10 of the Revised Code or other methods of
removal authorized by law.
Sec. 321.37. (A)(1) If the a county treasurer
fails to make
a settlement or to pay over money as prescribed by law purposely,
knowingly, or recklessly fails to perform a fiscal duty expressly
imposed by law with respect to the fiscal duties of the office of
county treasurer or purposely, knowingly, or recklessly commits
any act expressly prohibited by law with respect to the fiscal
duties of the office of county treasurer, the county auditor or
board of a county commissioners shall cause suit to be instituted
against such treasurer and his surety or sureties for the amount
due, with ten per cent penalty on such amount, which suit shall
have precedence of over all civil business commissioner may submit
a sworn affidavit alleging the violation, together with evidence
supporting the allegations, to the auditor of state. The sworn
affidavit and evidence shall be submitted in the format prescribed
by rule of the auditor of state under section 117.45 of the
Revised Code. A person who makes a false statement in a sworn
affidavit, for purposes of this section, is guilty of
falsification under section 2921.13 of the Revised Code.
(2) The auditor of state shall review the sworn affidavit and
the evidence. Within ten business days after receiving the sworn
affidavit and evidence, unless, for good cause, additional time is
required, the auditor of state shall determine whether clear and
convincing evidence supports the allegations. If the auditor of
state finds that no allegation is supported by clear and
convincing evidence, the auditor of state shall submit those
findings in writing to the county treasurer and the person who
initiated the sworn affidavit. If the auditor of state finds by
clear and convincing evidence that an allegation is supported by
the evidence, the auditor of state shall submit those findings in
writing to the attorney general, the county treasurer, and the
person who initiated the sworn affidavit. The findings shall
include a copy of the sworn affidavit and the evidence submitted
under division (A)(1) of this section.
(3)(a) The attorney general shall review the auditor of
state's findings and the sworn affidavit and evidence. Within ten
business days after receiving them, unless, for good cause,
additional time is required, the attorney general shall determine
whether clear and convincing evidence supports the allegations. If
the attorney general finds that no allegation is supported by
clear and convincing evidence, the attorney general, by certified
mail, shall notify the auditor of state, the county treasurer, and
the person who initiated the sworn affidavit, that no complaint
for the removal of the county treasurer from public office will be
filed.
(b) If the attorney general finds by clear and convincing
evidence that an allegation is supported by the evidence, the
attorney general, by certified mail, shall notify the auditor of
state, the county treasurer, and the person who initiated the
sworn affidavit of that fact, and shall commence an action for the
removal of the county treasurer from public office under division
(B) of this section.
(c) Nothing in this section is intended to limit the
authority of the attorney general to enter into mediation,
settlement, or resolution of any alleged violation before or
following the commencement of an action under this section.
(B)(1)(a) The attorney general has a cause of action for
removal of a county treasurer who purposely, knowingly, or
recklessly fails to perform a duty expressly imposed by law with
respect to the office of county treasurer or purposely, knowingly,
or recklessly commits any act expressly prohibited by law with
respect to the office of county treasurer. Not later than
forty-five days after sending a notice under division (A)(3)(b) of
this section, the attorney general shall cause an action to be
commenced against the county treasurer by filing a complaint for
the removal of the county treasurer from public office. If any
money is due, the attorney general shall join the sureties on the
county treasurer's bond as parties. The court of common pleas of
the county in which the county treasurer holds office has
exclusive original jurisdiction of the action. The action shall
proceed de novo as in the trial of a civil action. The court is
not restricted to the evidence that was presented to the auditor
of state and the attorney general before the action was filed. The
action is governed by the Rules of Civil Procedure.
(b) If the court finds by clear and convincing evidence that
the county treasurer purposely, knowingly, or recklessly failed to
perform a fiscal duty expressly imposed by law with respect to the
fiscal duties of the office of county treasurer or purposely,
knowingly, or recklessly committed any act expressly prohibited by
law with respect to the fiscal duties of that office, the court
shall issue an order removing the county treasurer from office and
any order necessary for the preservation or restitution of public
funds.
(2) Except as otherwise provided in this division, an action
for removal from office under this section is stayed during the
pendency of any criminal action concerning a violation of an
existing or former municipal ordinance or law of this or any other
state or the United States that is substantially equivalent to any
criminal violation in Title 29 of the Revised Code related to
conduct in office, if the person charged in the criminal action
committed the violation while serving as a county treasurer and
the conduct constituting the violation was related to the duties
of the office of county treasurer or to the person's actions as
the county treasurer. The stay may be lifted upon motion of the
prosecuting attorney in the related criminal action.
(3) Prior to or at the hearing, upon a showing of good cause,
the court may issue an order restraining the county treasurer from
entering the county treasurer's office and from conducting the
affairs of the office pending the hearing on the complaint. If
such an order is issued, the court may continue the order until
the conclusion of the hearing and any appeals under this section.
(4) The board of county commissioners shall be responsible
for the payment of reasonable attorney's fees for counsel for the
county treasurer. If judgment is entered against the county
treasurer, the court shall order the county treasurer to reimburse
the board for attorney's fees and costs up to a reasonable amount,
as determined by the court. Expenses incurred by the board in a
removal action shall be paid out of the county general fund.
(C) The judgment of the court is final and conclusive unless
reversed, vacated, or modified on appeal. An appeal may be taken
by any party, and shall proceed as in the case of appeals in civil
actions and in accordance with the Rules of Appellate Procedure.
Upon the filing of a notice of appeal by any party to the
proceedings, the court of appeals shall hear the case as an
expedited appeal under Rule 11.2 of the Rules of Appellate
Procedure. The county treasurer has the right of review or appeal
to the supreme court.
(D) If a final judgment for removal from public office is
entered against the county treasurer, the office shall be deemed
vacated, and the vacancy shall be filled as provided in section
305.02 of the Revised Code. Except as otherwise provided by law,
an individual removed from public office under this section is not
entitled to hold any public office for four years following the
date of the final judgment, and is not entitled to hold any public
office until any repayment or restitution required by the court is
satisfied.
(E) For the purposes of this section:
(1) A person acts purposely when it is the person's specific
intention to cause a certain result, or, when the gist of the
offense is a prohibition against conduct of a certain nature,
regardless of what the person intends to accomplish thereby, it is
the person's specific intention to engage in conduct of that
nature.
(2) A person acts knowingly, regardless of the person's
purpose, when the person is aware that the person's conduct will
probably cause a certain result or will probably be of a certain
nature. A person has knowledge of circumstances when the person is
aware that such circumstances probably exist.
(3) A person acts recklessly when, with heedless indifference
to the consequences, the person perversely disregards a known risk
that the person's conduct is likely to cause a certain result or
is likely to be of a certain nature. A person is reckless with
respect to circumstances when, with heedless indifference to the
consequences, the person perversely disregards a known risk that
such circumstances are likely to exist.
(F) The proceedings provided for in this section may be used
as an alternative to the removal proceedings prescribed under
sections 3.07 to 3.10 of the Revised Code or other methods of
removal authorized by law.
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
courses for persons who continue to
hold the office of county treasurer.
Education
Initial 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
education programs 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 initial 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 initial 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 continuing education programs courses 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 continuing education programs courses 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 continuing education programs determined by the
treasurer of state pursuant to division (B)(3)(a) of this section
and six hours in the continuing 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 initial education programs and
continuing education courses 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 initial education
programs that are or continuing education courses held pursuant to
this section, provided that before attending any such education
program or course, 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 or course.
(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.
(F)(1) Notwithstanding divisions (B) and (E) of this section,
a county treasurer who fails to complete the initial education
programs 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 initial education
programs and continuing education 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. 507.02. When a township fiscal officer is unable to
carry out the duties of office because of illness, because of
entering the military service of the United States, because of a
court ordered suspension as provided for under section 507.13 of
the Revised Code, or because the fiscal officer is otherwise
incapacitated or disqualified, the board of township trustees
shall appoint a deputy fiscal officer, who shall have full power
to discharge the duties of the office. The deputy fiscal officer
shall serve during the period of time the fiscal officer is absent
or incapacitated, or until a successor fiscal officer is elected
and qualified. Before entering on the discharge of official
duties, the deputy fiscal officer shall give bond, for the
faithful discharge of official duties, as required under section
507.03 of the Revised Code. The board shall, by resolution, adjust
and determine the compensation of the fiscal officer and deputy
fiscal officer. The total compensation of both the fiscal officer
and any deputy fiscal officer shall not exceed the sums fixed by
section 507.09 of the Revised Code in any one year.
Sec. 507.12. (A) To enhance the background and working
knowledge of township fiscal officers in government accounting,
budgeting and financing, financial report preparation, and the
rules adopted by the auditor of state, the auditor of state shall
conduct education programs and continuing education courses for
individuals elected or appointed for the first time to the office
of township fiscal officer, and shall conduct continuing education
courses for individuals who continue to hold the office in a
subsequent term. The Ohio township association also may conduct
such initial education programs and continuing education courses
if approved by the auditor of state. The auditor of state, in
conjunction with the Ohio township association, shall determine
the manner and content of the initial education programs and
continuing education courses.
(B) A newly elected or appointed township fiscal officer
shall complete at least six hours of initial education programs
before commencing, or during the first year of, 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 commencing office to the six hours of initial education
programs required under this division.
(C)(1) In addition to the six hours of initial education
required under division (B) of this section, a newly elected
township fiscal officer shall complete at least a total of
eighteen continuing education hours during the township fiscal
officer's first term of office.
(2) A township fiscal officer who is elected to a subsequent
term of office shall complete twelve hours of continuing education
courses in each subsequent term of office.
(3) The auditor of state shall adopt rules specifying the
initial education programs and continuing education courses that
are required for a township fiscal officer who has been appointed
to fill a vacancy. The requirements shall be proportionally
equivalent, based on the time remaining in the vacated office, to
the requirements for a newly elected township fiscal officer.
(4) At least two hours of ethics instruction shall be
included in the continuing education hours required by divisions
(C)(1) and (2) of this section.
(5) A township fiscal officer 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 continuing
education hours required by divisions (C)(1) and (2) of this
section.
(D)(1) A certified public accountant who serves as a township
fiscal officer may apply to the continuing education hours
required by division (C) 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.
(2) A township fiscal officer may apply to the continuing
education hours required by division (C) 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.
(3) A township fiscal officer who teaches an approved
continuing education course under division (C) of this section is
entitled to credit for the course in the same manner as if the
township fiscal officer had attended the course.
(E) The auditor of state shall adopt rules for verifying the
completion of initial education programs and continuing education
courses required under this section. The auditor of state shall
issue a certificate of completion to each township fiscal officer
who completes the initial education programs and continuing
education courses. The auditor of state shall issue a "failure to
complete" notice to any township fiscal officer who is required to
complete initial 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.
(F) 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. 507.13. (A)(1) If a township fiscal officer purposely,
knowingly, or recklessly fails to perform a fiscal duty expressly
imposed by law with respect to the fiscal duties of the office of
township fiscal officer or purposely, knowingly, or recklessly
commits any act expressly prohibited by law with respect to the
fiscal duties of that office, four residents of the township may
submit sworn affidavits alleging the violation, together with
evidence supporting the allegations, to the auditor of state. The
sworn affidavits and evidence shall be submitted in the format
prescribed by rule of the auditor of state under section 117.45 of
the Revised Code. A person who makes a false statement in a sworn
affidavit, for purposes of this section, is guilty of
falsification under section 2921.13 of the Revised Code.
(2) The auditor of state shall review the sworn affidavits
and the evidence. Within ten business days after receiving the
sworn affidavits, unless, for good cause, additional time is
required, the auditor of state shall determine whether clear and
convincing evidence supports the allegations. If the auditor of
state finds that no allegation is supported by clear and
convincing evidence, the auditor of state shall submit those
findings in writing to the township fiscal officer and the persons
who initiated the sworn affidavits. If the auditor of state finds
by clear and convincing evidence that an allegation is supported
by the evidence, the auditor of state shall submit those findings
in writing to the attorney general, the township fiscal officer,
and the persons who initiated the sworn affidavits. The findings
shall include a copy of the sworn affidavits and the evidence
submitted under division (A)(1) of this section.
(3)(a) The attorney general shall review the auditor of
state's findings and the sworn affidavits and evidence. Within ten
business days after receiving the sworn affidavits and evidence,
unless, for good cause, additional time is required, the attorney
general shall determine whether clear and convincing evidence
supports the allegations. If the attorney general finds that no
allegation is supported by clear and convincing evidence, the
attorney general, by certified mail, shall notify the auditor of
state, the township fiscal officer, and the persons who initiated
the sworn affidavits, that no complaint for the removal of the
township fiscal officer from public office will be filed.
(b) If the attorney general finds by clear and convincing
evidence that an allegation is supported by the evidence, the
attorney general, by certified mail, shall notify the auditor of
state, the township fiscal officer, and the persons who initiated
the sworn affidavits of that fact, and shall commence an action
for the removal of the township fiscal officer from public office
under division (B) of this section.
(c) Nothing in this section is intended to limit the
authority of the attorney general to enter into mediation,
settlement, or resolution of any alleged violation before or
following the commencement of an action under this section.
(B)(1)(a) The attorney general has a cause of action for
removal of a township fiscal officer who purposely, knowingly, or
recklessly fails to perform a duty expressly imposed by law with
respect to the office of township fiscal officer or purposely,
knowingly, or recklessly commits any act expressly prohibited by
law with respect to the office of township fiscal officer. Not
later than forty-five days after sending a notice under division
(A)(3)(b) of this section, the attorney general shall cause an
action to be commenced against the township fiscal officer by
filing a complaint for the removal of the township fiscal officer
from public office. If any money is due, the attorney general
shall join the sureties on the township fiscal officer's bond as
parties. The court of common pleas of the county in which the
township fiscal officer holds office has exclusive original
jurisdiction of the action. The action shall proceed de novo as in
the trial of a civil action. The court is not restricted to the
evidence that was presented to the auditor of state and the
attorney general before the action was filed. The action is
governed by the Rules of Civil Procedure.
(b) If the court finds by clear and convincing evidence that
the township fiscal officer purposely, knowingly, or recklessly
failed to perform a fiscal duty expressly imposed by law with
respect to the fiscal duties of the office of township fiscal
officer or purposely, knowingly, or recklessly committed any act
expressly prohibited by law with respect to the fiscal duties of
that office, the court shall issue an order removing the township
fiscal officer from office and any order necessary for the
preservation or restitution of public funds.
(2) Except as otherwise provided in this division, an action
for removal from office under this section is stayed during the
pendency of any criminal action concerning a violation of an
existing or former municipal ordinance or law of this or any other
state or the United States that is substantially equivalent to any
criminal violation in Title 29 of the Revised Code related to
conduct in office, if the person charged in the criminal action
committed the violation while serving as a township fiscal officer
and the conduct constituting the violation was related to the
duties of the office of fiscal officer or to the person's actions
as the township fiscal officer. The stay may be lifted upon motion
of the prosecuting attorney in the related criminal action.
(3) Prior to or at the hearing, upon a showing of good cause,
the court may issue an order restraining the township fiscal
officer from entering the township fiscal officer's office and
from conducting the affairs of the office pending the hearing on
the complaint. If such an order is issued, the court may continue
the order until the conclusion of the hearing and any appeals
under this section.
(4) The board of township trustees shall be responsible for
the payment of reasonable attorney's fees for counsel for the
township fiscal officer. If judgment is entered against the
township fiscal officer, the court shall order the township fiscal
officer to reimburse the board for attorney's fees and costs up to
a reasonable amount, as determined by the court. Expenses incurred
by the board in a removal action shall be paid out of the township
general fund.
(C) The judgment of the court is final and conclusive unless
reversed, vacated, or modified on appeal. An appeal may be taken
by any party, and shall proceed as in the case of appeals in civil
actions and in accordance with the Rules of Appellate Procedure.
Upon the filing of a notice of appeal by any party to the
proceedings, the court of appeals shall hear the case as an
expedited appeal under Rule 11.2 of the Rules of Appellate
Procedure. The township fiscal officer has the right of review or
appeal to the supreme court.
(D) If a final judgment for removal from public office is
entered against the township fiscal officer, the office shall be
deemed vacated, and the vacancy shall be filled as provided in
section 503.24 of the Revised Code. Except as otherwise provided
by law, an individual removed from public office under this
section is not entitled to hold any public office for four years
following the date of the final judgment, and is not entitled to
hold any public office until any repayment or restitution required
by the court is satisfied.
(E) For the purposes of this section:
(1) A person acts purposely when it is the person's specific
intention to cause a certain result, or, when the gist of the
offense is a prohibition against conduct of a certain nature,
regardless of what the person intends to accomplish thereby, it is
the person's specific intention to engage in conduct of that
nature.
(2) A person acts knowingly, regardless of the person's
purpose, when the person is aware that the person's conduct will
probably cause a certain result or will probably be of a certain
nature. A person has knowledge of circumstances when the person is
aware that such circumstances probably exist.
(3) A person acts recklessly when, with heedless indifference
to the consequences, the person perversely disregards a known risk
that the person's conduct is likely to cause a certain result or
is likely to be of a certain nature. A person is reckless with
respect to circumstances when, with heedless indifference to the
consequences, the person perversely disregards a known risk that
such circumstances are likely to exist.
(F) The proceedings provided for in this section may be used
as an alternative to the removal proceedings prescribed under
sections 3.07 to 3.10 of the Revised Code or other methods of
removal authorized by law.
Sec. 733.78. (A) As used in this section, "fiscal officer"
means a village fiscal officer, a village clerk-treasurer, a
village clerk, a city auditor, a city treasurer or, in the case of
a municipal corporation having a charter that designates an
officer who, by virtue of the charter, has duties and functions
similar to those of the city or village officers referred to in
this section, the officer so designated by the charter.
(B)(1) If a fiscal officer purposely, knowingly, or
recklessly fails to perform a fiscal duty expressly imposed by law
with respect to the fiscal duties of the office of fiscal officer
or purposely, knowingly, or recklessly commits any act expressly
prohibited by law with respect to the fiscal duties of the office
of fiscal officer, a member of the legislative authority of the
municipal corporation may submit a sworn affidavit alleging the
violation, together with evidence supporting the allegations, to
the auditor of state. The sworn affidavit and evidence shall be
submitted in the format prescribed by rule of the auditor of state
under section 117.45 of the Revised Code. A person who makes a
false statement in a sworn affidavit, for purposes of this
section, is guilty of falsification under section 2921.13 of the
Revised Code.
(2) The auditor of state shall review the sworn affidavit and
the evidence. Within ten business days after receiving the sworn
affidavit and evidence, unless, for good cause, additional time is
required, the auditor of state shall determine whether clear and
convincing evidence supports the allegations. If the auditor of
state finds that no allegation is supported by clear and
convincing evidence, the auditor of state shall submit those
findings in writing to the fiscal officer and the person who
initiated the sworn affidavit. If the auditor of state finds by
clear and convincing evidence that an allegation is supported by
the evidence, the auditor of state shall submit those findings in
writing to the attorney general, the fiscal officer, and the
person who initiated the sworn affidavit. The findings shall
include a copy of the sworn affidavit and the evidence submitted
under division (B)(1) of this section.
(3)(a) The attorney general shall review the auditor of
state's findings and the sworn affidavit and evidence. Within ten
business days after receiving them, unless, for good cause,
additional time is required, the attorney general shall determine
whether clear and convincing evidence supports the allegations. If
the attorney general finds that no allegation is supported by
clear and convincing evidence, the attorney general, by certified
mail, shall notify the auditor of state, the fiscal officer, and
the person who initiated the sworn affidavit that no complaint for
the removal of the fiscal officer from public office will be
filed.
(b) If the attorney general finds by clear and convincing
evidence that an allegation is supported by the evidence, the
attorney general, by certified mail, shall notify the auditor of
state, the fiscal officer, and the person who initiated the sworn
affidavit of that fact, and shall commence an action for the
removal of the fiscal officer from public office under division
(C) of this section.
(c) Nothing in this section is intended to limit the
authority of the attorney general to enter into mediation,
settlement, or resolution of any alleged violation before or
following the commencement of an action under this section.
(C)(1)(a) The attorney general has a cause of action for
removal of a fiscal officer who purposely, knowingly, or
recklessly fails to perform a duty expressly imposed by law with
respect to the office of fiscal officer or purposely, knowingly,
or recklessly commits any act expressly prohibited by law with
respect to the office of fiscal officer. Not later than forty-five
days after sending a notice under division (B)(3)(b) of this
section, the attorney general shall cause an action to be
commenced against the fiscal officer by filing a complaint for the
removal of the fiscal officer from public office. If any money is
due, the attorney general shall join the sureties on the fiscal
officer's bond as parties. The court of common pleas of the county
in which the fiscal officer holds office has exclusive original
jurisdiction of the action. The action shall proceed de novo as in
the trial of a civil action. The court is not restricted to the
evidence that was presented to the auditor of state and the
attorney general before the action was filed. The action is
governed by the Rules of Civil Procedure.
(b) If the court finds by clear and convincing evidence that
the fiscal officer purposely, knowingly, or recklessly failed to
perform a fiscal duty expressly imposed by law with respect to the
fiscal duties of the office of fiscal officer or purposely,
knowingly, or recklessly committed any act expressly prohibited by
law with respect to the fiscal duties of that office, the court
shall issue an order removing the fiscal officer from office and
any order necessary for the preservation or restitution of public
funds.
(2) Except as otherwise provided in this division, an action
for removal from office under this section is stayed during the
pendency of any criminal action concerning a violation of an
existing or former municipal ordinance or law of this or any other
state or the United States that is substantially equivalent to any
criminal violation in Title 29 of the Revised Code related to
conduct in office, if the person charged in the criminal action
committed the violation while serving as a fiscal officer and the
conduct constituting the violation was related to the duties of
the office of fiscal officer or to the person's actions as the
fiscal officer. The stay may be lifted upon motion of the
prosecuting attorney in the related criminal action.
(3) Prior to or at the hearing, upon a showing of good cause,
the court may issue an order restraining the fiscal officer from
entering the fiscal officer's office and from conducting the
affairs of the office pending the hearing on the complaint. If
such an order is issued, the court may continue the order until
the conclusion of the hearing and any appeals under this section.
(4) The legislative authority of the municipal corporation
shall be responsible for the payment of reasonable attorney's fees
for counsel for the fiscal officer. If judgment is entered against
the fiscal officer, the court shall order the fiscal officer to
reimburse the legislative authority for attorney's fees and costs
up to a reasonable amount, as determined by the court.
(D) The judgment of the court is final and conclusive unless
reversed, vacated, or modified on appeal. An appeal may be taken
by any party, and shall proceed as in the case of appeals in civil
actions and in accordance with the Rules of Appellate Procedure.
Upon the filing of a notice of appeal by any party to the
proceedings, the court of appeals shall hear the case as an
expedited appeal under Rule 11.2 of the Rules of Appellate
Procedure. The fiscal officer has the right of review or appeal to
the supreme court.
(E) If a final judgment for removal from public office is
entered against the fiscal officer, the office shall be deemed
vacated, and the vacancy shall be filled as provided in section
733.31 of the Revised Code. Except as otherwise provided by law,
an individual removed from public office under this section is not
entitled to hold any public office for four years following the
date of the final judgment, and is not entitled to hold any public
office until any repayment or restitution required by the court is
satisfied.
(F) 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.
(G) For the purposes of this section:
(1) A person acts purposely when it is the person's specific
intention to cause a certain result, or, when the gist of the
offense is a prohibition against conduct of a certain nature,
regardless of what the person intends to accomplish thereby, it is
the person's specific intention to engage in conduct of that
nature.
(2) A person acts knowingly, regardless of the person's
purpose, when the person is aware that the person's conduct will
probably cause a certain result or will probably be of a certain
nature. A person has knowledge of circumstances when the person is
aware that such circumstances probably exist.
(3) A person acts recklessly when, with heedless indifference
to the consequences, the person perversely disregards a known risk
that the person's conduct is likely to cause a certain result or
is likely to be of a certain nature. A person is reckless with
respect to circumstances when, with heedless indifference to the
consequences, the person perversely disregards a known risk that
such circumstances are likely to exist.
(H) The proceedings provided for in this section may be used
as an alternative to the removal proceedings prescribed under
sections 3.07 to 3.10 of the Revised Code or other methods of
removal authorized by law.
Sec. 733.81. (A) As used in this section, "fiscal officer"
means the city auditor, city treasurer, village fiscal officer,
village clerk-treasurer, village clerk, and, in the case of a
municipal corporation having a charter that designates an officer
who, by virtue of the charter, has duties and functions similar to
those of the city or village officers referred to in this section,
the officer so designated by the charter.
(B) To enhance the background and working knowledge of fiscal
officers in government accounting, budgeting and financing,
financial report preparation, and the rules adopted by the auditor
of state, the auditor of state shall conduct education programs
and continuing education courses for individuals elected or
appointed for the first time to the office of fiscal officer, and
shall conduct continuing education courses for individuals who
continue to hold the office in a subsequent term. The Ohio
municipal league also may conduct such initial education programs
and continuing education courses if approved by the auditor of
state. The auditor of state, in conjunction with the Ohio
municipal league, shall determine the manner and content of the
initial education programs and continuing education courses.
(C) A newly elected or appointed fiscal officer shall
complete at least six hours of initial education programs before
commencing, or during the first year of, 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 commencing
office to the six hours of initial education programs required
under this division.
(D)(1) In addition to the six hours of initial education
required under division (B) of this section, a newly elected
fiscal officer shall complete at least a total of eighteen
continuing education hours during the fiscal officer's first term
of office.
(2) A fiscal officer who is elected to a subsequent term of
office shall complete twelve hours of continuing education courses
in each subsequent term of office.
(3) The auditor of state shall adopt rules specifying the
initial education programs and continuing education courses that
are required for a fiscal officer who has been appointed to fill a
vacancy. The requirements shall be proportionally equivalent,
based on the time remaining in the vacated office, to the
requirements for a newly elected fiscal officer.
(4) At least two hours of ethics instruction shall be
included in the continuing education hours required by divisions
(D)(1) and (2) of this section.
(5) A fiscal officer 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 continuing education
hours required by divisions (D)(1) and (2) of this section.
(E)(1) A certified public accountant who serves as a fiscal
officer may apply to the continuing education hours required by
division (D) 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.
(2) A fiscal officer may apply to the continuing education
hours required by division (D) 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.
(3) A fiscal officer who teaches an approved continuing
education course under division (D) of this section is entitled to
credit for the course in the same manner as if the fiscal officer
had attended the course.
(F) The auditor of state shall adopt rules for verifying the
completion of initial education programs and continuing education
courses required under this section for each category of fiscal
officer. The auditor of state shall issue a certificate of
completion to each fiscal officer who completes the initial
education programs and continuing education courses. The auditor
of state shall issue a "failure to complete" notice to any fiscal
officer who is required to complete initial 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.
(G) The 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. 2921.13. (A) No person shall knowingly make a false
statement, or knowingly swear or affirm the truth of a false
statement previously made, when any of the following applies:
(1) The statement is made in any official proceeding.
(2) The statement is made with purpose to incriminate
another.
(3) The statement is made with purpose to mislead a public
official in performing the public official's official function.
(4) The statement is made with purpose to secure the payment
of unemployment compensation; Ohio works first; prevention,
retention, and contingency benefits and services; disability
financial assistance; retirement benefits or health care coverage
from a state retirement system; economic development assistance,
as defined in section 9.66 of the Revised Code; or other benefits
administered by a governmental agency or paid out of a public
treasury.
(5) The statement is made with purpose to secure the issuance
by a governmental agency of a license, permit, authorization,
certificate, registration, release, or provider agreement.
(6) The statement is sworn or affirmed before a notary public
or another person empowered to administer oaths.
(7) The statement is in writing on or in connection with a
report or return that is required or authorized by law.
(8) The statement is in writing and is made with purpose to
induce another to extend credit to or employ the offender, to
confer any degree, diploma, certificate of attainment, award of
excellence, or honor on the offender, or to extend to or bestow
upon the offender any other valuable benefit or distinction, when
the person to whom the statement is directed relies upon it to
that person's detriment.
(9) The statement is made with purpose to commit or
facilitate the commission of a theft offense.
(10) The statement is knowingly made to a probate court in
connection with any action, proceeding, or other matter within its
jurisdiction, either orally or in a written document, including,
but not limited to, an application, petition, complaint, or other
pleading, or an inventory, account, or report.
(11) The statement is made on an account, form, record,
stamp, label, or other writing that is required by law.
(12) The statement is made in connection with the purchase of
a firearm, as defined in section 2923.11 of the Revised Code, and
in conjunction with the furnishing to the seller of the firearm of
a fictitious or altered driver's or commercial driver's license or
permit, a fictitious or altered identification card, or any other
document that contains false information about the purchaser's
identity.
(13) The statement is made in a document or instrument of
writing that purports to be a judgment, lien, or claim of
indebtedness and is filed or recorded with the secretary of state,
a county recorder, or the clerk of a court of record.
(14) The statement is made in an application filed with a
county sheriff pursuant to section 2923.125 of the Revised Code in
order to obtain or renew a concealed handgun license or is made in
an affidavit submitted to a county sheriff to obtain a concealed
handgun license on a temporary emergency basis under section
2923.1213 of the Revised Code.
(15) The statement is required under section 5743.71 of the
Revised Code in connection with the person's purchase of
cigarettes or tobacco products in a delivery sale.
(B) No person, in connection with the purchase of a firearm,
as defined in section 2923.11 of the Revised Code, shall knowingly
furnish to the seller of the firearm a fictitious or altered
driver's or commercial driver's license or permit, a fictitious or
altered identification card, or any other document that contains
false information about the purchaser's identity.
(C) No person, in an attempt to obtain a concealed handgun
license under section 2923.125 of the Revised Code, shall
knowingly present to a sheriff a fictitious or altered document
that purports to be certification of the person's competence in
handling a handgun as described in division (B)(3) of that
section.
(D) It is no defense to a charge under division (A)(6) of
this section that the oath or affirmation was administered or
taken in an irregular manner.
(E) If contradictory statements relating to the same fact are
made by the offender within the period of the statute of
limitations for falsification, it is not necessary for the
prosecution to prove which statement was false but only that one
or the other was false.
(F)(1) Whoever violates division (A)(1), (2), (3), (4), (5),
(6), (7), (8), (10), (11), (13), or (15) of this section is guilty
of falsification,. Except as otherwise provided in this division,
falsification is a misdemeanor of the first degree.
(2) Whoever violates division (A)(9) of this section is
guilty of falsification in a theft offense. Except as otherwise
provided in this division, falsification in a theft offense is a
misdemeanor of the first degree. If the value of the property or
services stolen is one thousand dollars or more and is less than
seven thousand five hundred dollars, falsification in a theft
offense is a felony of the fifth degree. If the value of the
property or services stolen is seven thousand five hundred dollars
or more and is less than one hundred fifty thousand dollars,
falsification in a theft offense is a felony of the fourth degree.
If the value of the property or services stolen is one hundred
fifty thousand dollars or more, falsification in a theft offense
is a felony of the third degree.
(3) Whoever violates division (A)(12) or (B) of this section
is guilty of falsification to purchase a firearm, a felony of the
fifth degree.
(4) Whoever violates division (A)(14) or (C) of this section
is guilty of falsification to obtain a concealed handgun license,
a felony of the fourth degree.
(5) Whoever violates division (A) of this section in removal
proceedings under section 319.26, 321.37, 507.13, or 733.78 of the
Revised Code is guilty of falsification regarding a removal
proceeding, a felony of the third degree.
(G) A person who violates this section is liable in a civil
action to any person harmed by the violation for injury, death, or
loss to person or property incurred as a result of the commission
of the offense and for reasonable attorney's fees, court costs,
and other expenses incurred as a result of prosecuting the civil
action commenced under this division. A civil action under this
division is not the exclusive remedy of a person who incurs
injury, death, or loss to person or property as a result of a
violation of this section.
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 of the second degree.
(G) Except as otherwise provided by law, a public servant who
is a county treasurer; county auditor; township fiscal officer;
city auditor; city treasurer; village fiscal officer; village
clerk-treasurer; village clerk; in the case of a municipal
corporation having a charter that designates an officer who, by
virtue of the charter, has duties and functions similar to those
of the city or village officers referred to in this section, the
officer so designated by the charter; 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 any 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, under 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 the period 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 before 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 in 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. 3314.023. 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 under 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 the period 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 before 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 in 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 in 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 the period 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 before 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 in 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) Before 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, under 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 the period 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 before
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 in 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. That existing sections 3.16, 305.03, 319.04,
319.26, 321.37, 321.46, 507.02, 2921.13, 2921.44, and 3314.023 and
sections
319.25 and 321.38 of the Revised Code are hereby
repealed.
That existing Section 267.50.70 of Am. Sub. H.B. 153 of the
129th General Assembly is hereby repealed.
Section 3. Section 2921.13 of the Revised Code is presented
in this act as a composite of the section as amended by both Am.
Sub. H.B. 495 and Sub. S.B. 343 of the 129th General Assembly. The
General Assembly, applying the principle stated in division (B) of
section 1.52 of the Revised Code that amendments are to be
harmonized if reasonably capable of simultaneous operation, finds
that the composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.
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