To enact sections 117.61, 117.62, 117.63, 117.64, 117.65, and 117.66 of the Revised Code to establish the Ohio Local Government Expenditure Database.

Section 1.  That sections 117.61, 117.62, 117.63, 117.64, 117.65, and 117.66 of the Revised Code be enacted to read as follows:

Sec. 117.61.  As used in sections 117.61 to 117.66 of the Revised Code:

"Expenditure" means a payment, loan, advance, or deposit from a local government to a vendor.

"Local government" means a county, municipal corporation, or township that has a population of more than five thousand. Local government also means a school district, which includes a city, local, exempted village, or joint vocational school district; a science, technology, engineering, and mathematics school; an educational service center; a community school; or a college-preparatory boarding school.

"Person" includes a limited liability company.

"Vendor" means a person or government entity that sells, leases, or otherwise provides goods or services to a local government in consideration for a payment, loan, advance, or deposit from a local government.

Sec. 117.62.  The auditor of state shall establish and maintain the Ohio local government expenditure database.

Sec. 117.63.  The auditor of state shall make the Ohio local government expenditure database available to the public via a web site. The auditor of state shall contract with a competent person for establishment and maintenance of the web site.

When adopting rules for the implementation of the Ohio local government expenditure database web site, the auditor of state shall prescribe the use of simple and intuitive methods, such as color coded backgrounds to show rankings, with green indicating a high rank and red indicating a low rank.

The web site shall do all of the following:

(A) Categorize local government entities by community type, such as urban, suburban, rural, and mixed, and by population;

(B) Present expenditures made during a fiscal year of a local government as follows:

(1) By major categories of expenditures;

(2) By the total value; and

(3) By the per capita value.

(C) Rank expenditures made during a fiscal year of a local government as follows:

(1) Within major categories of expenditures;

(2) Based on the total value; and

(3) Based on per capita value.

(D) Allow viewers to compare local governments based on the expenditures made during a fiscal year of a local government:

(1) Within major categories of expenditures;

(2) Based on the total value; and

(3) Based on per capita value.

(E) Explain the fiscal year used by each local government.

(F) Present subcategories within the major categories of expenditures, which shall be viewable upon election of the viewer;

(G) Rank local government entities within the subcategories;

(H) Allow viewers to compare local government entities within the subcategories;

(I) Present detailed expenses within each subcategory, such as maintenance expenses and the total annual expenses a local government incurs for each employee; and

(J) Present each local government's contracts related to expenditures, such as supply or labor contracts.

Sec. 117.64.  Each local government shall display on its web site a prominent link to the Ohio local government expenditure database web site.

The Ohio local government expenditure database web site shall be available to members of the public without charge. The web site shall be accessible and viewable on both mac and microsoft windows operating systems and through major cellular telephone networks.

Sec. 117.65.  If a local government does not submit data to the auditor of state as required under the rules adopted by the auditor of state under section 117.66 of the Revised Code, any local government fund moneys or casino tax revenue fund moneys to which the local government is entitled, if the local government is a county, municipal corporation, or township, shall be reduced by fifty per cent. If a local government does not submit data to the auditor of state as required under the rules adopted by the auditor of state under section 117.66 of the Revised Code, any funds under the school foundation program to which the local government is entitled, if the local government is a school district, shall be reduced by ten per cent.

Sec. 117.66.  The auditor of state shall adopt reasonable rules under Chapter 119. of the Revised Code that are necessary to implement sections 117.61 to 117.65 of the Revised Code. The rules shall establish an initial and subsequent reporting deadlines, and shall include a rule that entitles a local government to correct a simple, unintentional reporting error, including omissions, before the auditor of state declares the local government is not in compliance.

Section 2. The Auditor of State shall adopt rules to implement the Ohio Local Government Expenditure Database not later than six months after the effective date of this section. The Ohio Local Government Expenditure Database shall be operational not later than one year after the effective date of this section. The Auditor of State shall make the Ohio Local Government Expenditure Database available to the public via a web site not later than eighteen months after the effective date of this section.

The Auditor of State shall initially implement section 117.63 of the Revised Code under the following schedule:

Divisions (A) to (E), not later than six months after the effective date of this section;

Divisions (F) to (H), not later than eighteen months after the effective date of this section; and

Divisions (I) to (J), not later than thirty months after the effective date of this section.