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Am. S. B. No. 67 As Reported by the Senate State Government Oversight and Reform CommtitteeAs Reported by the Senate State Government Oversight and Reform Commtittee
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Senators Obhof, Seitz, Hughes, Beagle, Hite
A BILL
To amend sections 111.15, 117.11, 117.12, 117.16,
117.20, and 127.18 and to enact section 117.114 of
the Revised Code to create an agreed-upon
procedure audit for certain eligible political
subdivisions and to eliminate the Auditor of
State's exemption from filing a rule summary and
fiscal analysis with proposed rules.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 111.15, 117.11, 117.12, 117.16,
117.20, and 127.18 be amended and section 117.114 of the Revised
Code be enacted to read as follows:
Sec. 111.15. (A) As used in this section:
(1) "Rule" includes any rule, regulation, bylaw, or standard
having a general and uniform operation adopted by an agency under
the authority of the laws governing the agency; any appendix to a
rule; and any internal management rule. "Rule" does not include
any guideline adopted pursuant to section 3301.0714 of the Revised
Code, any order respecting the duties of employees, any finding,
any determination of a question of law or fact in a matter
presented to an agency, or any rule promulgated pursuant to
Chapter 119., section 4141.14, division (C)(1) or (2) of section
5117.02, or section 5703.14 of the Revised Code. "Rule" includes
any amendment or rescission of a rule.
(2) "Agency" means any governmental entity of the state and
includes, but is not limited to, any board, department, division,
commission, bureau, society, council, institution, state college
or university, community college district, technical college
district, or state community college. "Agency" does not include
the general assembly, the controlling board, the adjutant
general's department, or any court.
(3) "Internal management rule" means any rule, regulation,
bylaw, or standard governing the day-to-day staff procedures and
operations within an agency.
(4) "Substantive revision" has the same meaning as in
division (J) of section 119.01 of the Revised Code.
(B)(1) Any rule, other than a rule of an emergency nature,
adopted by any agency pursuant to this section shall be effective
on the tenth day after the day on which the rule in final form and
in compliance with division (B)(3) of this section is filed as
follows:
(a) The rule shall be filed in electronic form with both the
secretary of state and the director of the legislative service
commission;
(b) The rule shall be filed in electronic form with the joint
committee on agency rule review. Division (B)(1)(b) of this
section does not apply to any rule to which division (D) of this
section does not apply.
An agency that adopts or amends a rule that is subject to
division (D) of this section shall assign a review date to the
rule that is not later than five years after its effective date.
If no review date is assigned to a rule, or if a review date
assigned to a rule exceeds the five-year maximum, the review date
for the rule is five years after its effective date. A rule with a
review date is subject to review under section 119.032 of the
Revised Code. This paragraph does not apply to a rule of a state
college or university, community college district, technical
college district, or state community college.
If all filings are not completed on the same day, the rule
shall be effective on the tenth day after the day on which the
latest filing is completed. If an agency in adopting a rule
designates an effective date that is later than the effective date
provided for by division (B)(1) of this section, the rule if filed
as required by such division shall become effective on the later
date designated by the agency.
Any rule that is required to be filed under division (B)(1)
of this section is also subject to division (D) of this section if
not exempted by division (D)(1), (2), (3), (4), (5), (6), (7), or
(8) of this section.
If a rule incorporates a text or other material by reference,
the agency shall comply with sections 121.71 to 121.76 of the
Revised Code.
(2) A rule of an emergency nature necessary for the immediate
preservation of the public peace, health, or safety shall state
the reasons for the necessity. The emergency rule, in final form
and in compliance with division (B)(3) of this section, shall be
filed in electronic form with the secretary of state, the director
of the legislative service commission, and the joint committee on
agency rule review. The emergency rule is effective immediately
upon completion of the latest filing, except that if the agency in
adopting the emergency rule designates an effective date, or date
and time of day, that is later than the effective date and time
provided for by division (B)(2) of this section, the emergency
rule if filed as required by such division shall become effective
at the later date, or later date and time of day, designated by
the agency.
An emergency rule becomes invalid at the end of the ninetieth
day it is in effect. Prior to that date, the agency may file the
emergency rule as a nonemergency rule in compliance with division
(B)(1) of this section. The agency may not refile the emergency
rule in compliance with division (B)(2) of this section so that,
upon the emergency rule becoming invalid under such division, the
emergency rule will continue in effect without interruption for
another ninety-day period.
(3) An agency shall file a rule under division (B)(1) or (2)
of this section in compliance with the following standards and
procedures:
(a) The rule shall be numbered in accordance with the
numbering system devised by the director for the Ohio
administrative code.
(b) The rule shall be prepared and submitted in compliance
with the rules of the legislative service commission.
(c) The rule shall clearly state the date on which it is to
be effective and the date on which it will expire, if known.
(d) Each rule that amends or rescinds another rule shall
clearly refer to the rule that is amended or rescinded. Each
amendment shall fully restate the rule as amended.
If the director of the legislative service commission or the
director's designee gives an agency notice pursuant to section
103.05 of the Revised Code that a rule filed by the agency is not
in compliance with the rules of the legislative service
commission, the agency shall within thirty days after receipt of
the notice conform the rule to the rules of the commission as
directed in the notice.
(C) All rules filed pursuant to divisions (B)(1)(a) and (2)
of this section shall be recorded by the secretary of state and
the director under the title of the agency adopting the rule and
shall be numbered according to the numbering system devised by the
director. The secretary of state and the director shall preserve
the rules in an accessible manner. Each such rule shall be a
public record open to public inspection and may be transmitted to
any law publishing company that wishes to reproduce it.
(D) At least sixty-five days before a board, commission,
department, division, or bureau of the government of the state
files a rule under division (B)(1) of this section, it shall file
the full text of the proposed rule in electronic form with the
joint committee on agency rule review, and the proposed rule is
subject to legislative review and invalidation under division (I)
of section 119.03 of the Revised Code. If a state board,
commission, department, division, or bureau makes a substantive
revision in a proposed rule after it is filed with the joint
committee, the state board, commission, department, division, or
bureau shall promptly file the full text of the proposed rule in
its revised form in electronic form with the joint committee. The
latest version of a proposed rule as filed with the joint
committee supersedes each earlier version of the text of the same
proposed rule. Except as provided in division (F) of this section,
a A state board, commission, department, division, or bureau shall
also file the rule summary and fiscal analysis prepared under
section 127.18 of the Revised Code in electronic form along with a
proposed rule, and along with a proposed rule in revised form,
that is filed under this division. If a proposed rule has an
adverse impact on businesses, the state board, commission,
department, division, or bureau also shall file the business
impact analysis, any recommendations received from the common
sense initiative office, and the associated memorandum of
response, if any, in electronic form along with the proposed rule,
or the proposed rule in revised form, that is filed under this
division.
As used in this division, "commission" includes the public
utilities commission when adopting rules under a federal or state
statute.
This division does not apply to any of the following:
(1) A proposed rule of an emergency nature;
(2) A rule proposed under section 1121.05, 1121.06, 1155.18,
1163.22, 1349.33, 1707.201, 1733.412, 4123.29, 4123.34, 4123.341,
4123.342, 4123.40, 4123.411, 4123.44, or 4123.442 of the Revised
Code;
(3) A rule proposed by an agency other than a board,
commission, department, division, or bureau of the government of
the state;
(4) A proposed internal management rule of a board,
commission, department, division, or bureau of the government of
the state;
(5) Any proposed rule that must be adopted verbatim by an
agency pursuant to federal law or rule, to become effective within
sixty days of adoption, in order to continue the operation of a
federally reimbursed program in this state, so long as the
proposed rule contains both of the following:
(a) A statement that it is proposed for the purpose of
complying with a federal law or rule;
(b) A citation to the federal law or rule that requires
verbatim compliance.
(6) An initial rule proposed by the director of health to
impose safety standards and quality-of-care standards with respect
to a health service specified in section 3702.11 of the Revised
Code, or an initial rule proposed by the director to impose
quality standards on a facility listed in division (A)(4) of
section 3702.30 of the Revised Code, if section 3702.12 of the
Revised Code requires that the rule be adopted under this section;
(7) A rule of the state lottery commission pertaining to
instant game rules.
If a rule is exempt from legislative review under division
(D)(5) of this section, and if the federal law or rule pursuant to
which the rule was adopted expires, is repealed or rescinded, or
otherwise terminates, the rule is thereafter subject to
legislative review under division (D) of this section.
(E) Whenever a state board, commission, department, division,
or bureau files a proposed rule or a proposed rule in revised form
under division (D) of this section, it shall also file the full
text of the same proposed rule or proposed rule in revised form in
electronic form with the secretary of state and the director of
the legislative service commission. Except as provided in division
(F) of this section, a A state board, commission, department,
division, or bureau shall file the rule summary and fiscal
analysis prepared under section 127.18 of the Revised Code in
electronic form along with a proposed rule or proposed rule in
revised form that is filed with the secretary of state or the
director of the legislative service commission.
(F) Except as otherwise provided in this division, the
auditor of state or the auditor of state's designee is not
required to file a rule summary and fiscal analysis along with a
proposed rule, or proposed rule in revised form, that the auditor
of state proposes under section 117.12, 117.19, 117.38, or 117.43
of the Revised Code and files under division (D) or (E) of this
section.
Sec. 117.11. (A) Except as otherwise provided in this
division and in sections 117.112 and, 117.113, and 117.114 of the
Revised Code, the auditor of state shall audit each public office
at least once every two fiscal years. The auditor of state shall
audit a public office each fiscal year if that public office is
required to be audited on an annual basis pursuant to "The Single
Audit Act of 1984," 98 Stat. 2327, 31 U.S.C.A. 7501 et seq., as
amended. In the annual or biennial audit, inquiry shall be made
into the methods, accuracy, and legality of the accounts,
financial reports, records, files, and reports of the office,
whether the laws, rules, ordinances, and orders pertaining to the
office have been observed, and whether the requirements and rules
of the auditor of state have been complied with. Except as
otherwise provided in this division or where auditing standards or
procedures dictate otherwise, each audit shall cover at least one
fiscal year. If a public office is audited only once every two
fiscal years, the audit shall cover both fiscal years.
(B) In addition to the annual or biennial audit provided for
in division (A) of this section or in section 117.114 of the
Revised Code, the auditor of state may conduct an audit of a
public office at any time when so requested by the public office
or upon the auditor of state's own initiative if the auditor of
state has reasonable cause to believe that an additional audit is
in the public interest.
(C)(1) The auditor of state shall identify any public office
in which the auditor of state will be unable to conduct an audit
at least once every two fiscal years as required by division (A)
of this section and shall provide immediate written notice to the
clerk of the legislative authority or governing board of the
public office so identified. Within six months of the receipt of
such notice, the legislative authority or governing board may
engage an independent certified public accountant to conduct an
audit pursuant to section 117.12 of the Revised Code.
(2) When the chief fiscal officer of a public office notifies
the auditor of state that an audit is required at a time prior to
the next regularly scheduled audit by the auditor of state, the
auditor of state shall either cause an earlier audit to be made by
the auditor of state or authorize the legislative authority or
governing board of the public office to engage an independent
certified public accountant to conduct the required audit. The
scope of the audit shall be as authorized by the auditor of state.
(3) The auditor of state shall approve the scope of an audit
under division (C)(1) or (2) of this section as set forth in the
contract for the proposed audit before the contract is executed on
behalf of the public office that is to be audited. The independent
accountant conducting an audit under division (C)(1) or (2) of
this section shall be paid by the public office.
(4) The contract for attest services with an independent
accountant employed pursuant to this section or section 115.56 of
the Revised Code may include binding arbitration provisions,
provisions of Chapter 2711. of the Revised Code, or any other
alternative dispute resolution procedures to be followed in the
event a dispute remains between the state or public office and the
independent accountant concerning the terms of or services under
the contract, or a breach of the contract, after the
administrative provisions of the contract have been exhausted.
(D) If a uniform accounting network is established under
section 117.101 of the Revised Code, the auditor of state or a
certified public accountant employed pursuant to this section or
section 115.56 or 117.112 of the Revised Code shall, to the extent
practicable, utilize services offered by the network in order to
conduct efficient and economical audits of public offices.
(E) The auditor of state shall, in accordance with division
(A)(3) of section 9.65 of the Revised Code and this section, may
audit an annuity program for volunteer fire fighters established
by a political subdivision under section 9.65 of the Revised Code.
As used in this section, "volunteer fire fighters" and "political
subdivision" have the same meanings as in division (C) of section
9.65 of the Revised Code.
Sec. 117.114. (A) As used in this section:
(1) "Qualifying subdivision" means an agricultural society,
county board of health, cemetery, conservancy district, family and
children first council, fire district, ambulance district, fire
and ambulance district, library, park or recreation district,
regional planning commission, solid waste district, township,
village, water district, sewer district, or water and sewer
district, or a political subdivision determined by the auditor of
state on a case-by-case basis to be a qualifying subdivision.
(2) "Eligible subdivision" means a qualifying subdivision
that meets the criteria specified in this section and the criteria
established by rule of the auditor of state.
(B) The auditor of state shall establish by rule an
agreed-upon procedure by which eligible subdivisions may be
audited. The rules shall set forth the standards, procedures,
guidelines, and reporting requirements for an agreed-upon
procedure audit. At a minimum, the rules shall require that, to be
eligible for an agreed-upon procedure audit, a political
subdivision must be a qualifying subdivision that meets all of the
following criteria:
(1) The qualifying subdivision's annual budgeted expenditures
do not exceed five million dollars for any fiscal year for which
the agreed-upon procedure audit will be performed;
(2) The qualifying subdivision follows the auditor of state's
regulatory, cash, or modified cash accounting basis;
(3) The fiscal officer or bookkeeper of the qualifying
subdivision did not leave office at any time during the audit
period in question;
(4) The qualifying subdivision had an audit performed under
division (A) of section 117.11 or division (A) of section 117.12
of the Revised Code within the prior two audit periods;
(5) In its most recent audit report, the qualifying
subdivision did not experience any of the following:
(a) A qualified, adverse, or disclaimer opinion;
(b) A declaration under section 117.41 of the Revised Code
that the qualifying subdivision was unauditable;
(c) A finding for recovery that indicated fraud or theft in
office; or
(d) A finding related to material control weaknesses.
(6) The qualifying subdivision is not:
(a) Under investigation by the auditor of state's special
investigations unit or is not otherwise at high risk of fraud as
determined by the auditor of state;
(b) In a fiscal emergency; or
(c) Required to be audited on an annual basis under "The
Single Audit Act of 1984," 98 Stat. 2327, 31 U.S.C. 7501 et seq.,
as amended, or under other laws, grants, bylaws, or debt
covenants.
(7) The qualifying subdivision does not have outstanding
audit fees in arrears; and
(8) Any other criteria the auditor of state determines the
qualifying subdivision must meet to be eligible for an agreed-upon
procedure audit.
(C) An eligible subdivision may, but is not required to,
engage in an agreed-upon procedure audit. If the eligible
subdivision does not engage in an agreed-upon procedure audit
under this section and the rules adopted thereunder, the eligible
subdivision instead shall undergo an audit under division (A) of
section 117.11 or division (A) of section 117.12 of the Revised
Code.
(D) An agreed-upon procedure audit shall be performed by the
auditor of state or by an independent certified public accountant
under the attestation standards established by the American
institute of certified public accountants. Eligible subdivisions
may have an agreed-upon procedure audit in two consecutive audit
periods followed by one audit performed under division (A) of
section 117.11 or division (A) of section 117.12 of the Revised
Code.
(E) The auditor of state, on a case-by-case basis, may
determine that a qualifying subdivision that fails to meet any one
of the criteria established by rule under division (B) of this
section is otherwise eligible for an agreed-upon procedure audit
and may, in writing, grant a waiver of a particular criterion.
(F) An eligible subdivision that engages in an agreed-upon
procedure audit shall continue to file an annual financial report
as required under section 117.38 of the Revised Code.
Sec. 117.12. (A) Any certified public accountant engaged to
perform an audit pursuant to division (C) of section 117.11 of the
Revised Code shall conduct the audit pursuant to the standards,
procedures, and guidelines of the auditor of state for such
audits. The auditor of state shall establish these standards,
procedures, and guidelines by rule. The audit shall cover the
period beginning with the termination date of the most recent
audit conducted under this section or under section 117.11 or
117.114 of the Revised Code, and ending on the date specified by
the auditor of state. The accountant shall inquire into the
methods, accuracy, and legality of the accounts, records, files,
and reports of the public office and shall note whether, in the
accountant's opinion, the laws, rules, ordinances, and orders
pertaining to the public office have been complied with. The
(B) Any certified public accountant engaged to perform an
agreed-upon procedure audit pursuant to section 117.114 of the
Revised Code shall conduct the audit pursuant to the standards,
procedures, guidelines, and reporting requirements adopted by rule
of the auditor of state pursuant to that section.
(C) The certified public accountant shall have no authority
to make formal findings of illegality, malfeasance, or gross
neglect under this division section or section 117.23 of the
Revised Code.
Sec. 117.16. (A) The auditor of state shall do all of the
following:
(1) Develop a force account project assessment form that each
public office that undertakes force account projects shall use to
estimate or report the cost of a force account project. The form
shall include costs for employee salaries and benefits, any other
labor costs, materials, freight, fuel, hauling, overhead expense,
workers' compensation premiums, and all other items of cost and
expense, including a reasonable allowance for the use of all tools
and equipment used on or in connection with such work and for the
depreciation on the tools and equipment.
(2) Make the form available to public offices by any
cost-effective, convenient method accessible to the auditor of
state and the public offices;
(3) When conducting an audit under this chapter of a public
office that undertakes force account projects, examine the forms
and records of a sampling of the force account projects the public
office completed since an audit was last conducted, to determine
compliance with its force account limits.
(B) If the auditor of state receives a complaint from any
person that a public office has violated the force account limits
established for that office, the auditor of state may conduct an
audit in addition to the audit provided in section 117.11 or
117.114 of the Revised Code if the auditor of state has reasonable
cause to believe that an additional audit is in the public
interest.
(C)(1) If the auditor of state finds that a county, township,
or municipal corporation violated the force account limits
established for that political subdivision, the auditor of state,
in addition to any other action authorized by this chapter, shall
notify the political subdivision that, for a period of one year
from the date of the notification, the force account limits for
the subdivision are reduced as follows:
(a) For a county, the limits shall be ten thousand dollars
per mile for construction or reconstruction of a road and forty
thousand dollars for construction, reconstruction, maintenance, or
repair of a bridge or culvert;
(b) For a township, the limit shall be fifteen thousand
dollars for maintenance and repair of a road or five thousand per
mile for construction or reconstruction of a township road;
(c) For a municipal corporation, the limit shall be ten
thousand dollars for the construction, reconstruction, widening,
resurfacing, or repair of a street or other public way.
(2) If the auditor of state finds that a county, township, or
municipal corporation violated the force account limits
established for that political subdivision a second or subsequent
time, the auditor of state, in addition to any other action
authorized by this chapter, shall notify the political subdivision
that, for a period of two years from the date of the notification,
the force account limits for the subdivision are reduced in
accordance with division (C)(1)(a), (b), or (c) of this section.
(3) If the auditor of state finds that a county, township, or
municipal corporation violated the force account limits
established for that political subdivision a third or subsequent
time, the auditor of state shall certify to the tax commissioner
an amount the auditor of state determines to be twenty per cent of
the total cost of the force account project that is the basis of
the violation. Upon receipt of this certification, the tax
commissioner shall withhold the certified amount from any funds
under the tax commissioner's control that are due or payable to
that political subdivision. The tax commissioner shall promptly
deposit this withheld amount to the credit of the local
transportation improvement program fund created by section 164.14
of the Revised Code.
If the tax commissioner determines that no funds are due and
payable to the violating political subdivision or that
insufficient amounts of such funds are available to cover the
entire certified amount, the tax commissioner shall withhold and
deposit to the credit of the local transportation improvement
program fund any amount available and certify the remaining amount
to be withheld to the county auditor of the county in which the
political subdivision is located. The county auditor shall
withhold from that political subdivision any amount, up to that
certified by the tax commissioner, that is available from any
funds under the county auditor's control, that is due or payable
to that political subdivision, and that can be lawfully withheld.
The county auditor shall promptly pay that withheld amount to the
tax commissioner for deposit into the local transportation
improvement program fund.
The payments required under division (C)(3) of this section
are in addition to the force account limit reductions described in
division (C)(2) of this section and also are in addition to any
other action authorized by this chapter.
(D) If the auditor of state finds that a county, township, or
municipal corporation violated its force account limits when
participating in a joint force account project, the auditor of
state shall impose the reduction in force account limits under
division (C) of this section on all entities participating in the
joint project.
(E) As used in this section, "force account limits" means any
of the following, as applicable:
(1) For a county, the amounts established in section 5543.19
of the Revised Code;
(2) For a township, the amounts established in section
5575.01 of the Revised Code;
(3) For a municipal corporation, the amount established in
section 723.52 of the Revised Code;
(4) For the department of transportation, the amount
established in section 5517.02 of the Revised Code.
Sec. 117.20. (A) In adopting rules pursuant to Chapter 117.
of the Revised Code, the auditor of state or the auditor of
state's designee shall do both of the following:
(1) Before adopting any such rule, except a rule of an
emergency nature, do each of the following:
(a) At least thirty-five days before any public hearing on
the proposed rule-making action, mail or send by electronic mail
notice of the hearing to each public office and to each statewide
organization that the auditor of state or designee determines will
be affected or
that represents persons who will be affected by
the proposed rule-making action;
(b) Mail or send by electronic mail a copy of the proposed
rule to any person or organization that requests a copy within
five days after receipt of the request;
(c) Consult with appropriate state and local government
agencies, or with persons representative of their interests,
including statewide organizations of local government officials,
and consult with accounting professionals and other interested
persons;
(d) Conduct, on the date and at the time and place designated
in the notice, a public hearing at which any person affected by
the proposed rule, including statewide organizations of local
government officials, may appear and be heard in person, by
attorney, or both, and may present the person's or organization's
position or contentions orally or in writing.
(2) Except as otherwise provided in division (A)(2) of this
section, comply Comply with divisions (B) to (E) of section 111.15
of the Revised Code. The auditor of state is not required to file
a rule summary and fiscal analysis along with any copy of a
proposed rule, or proposed rule in revised form, that is filed
with the joint committee on agency rule review, the secretary of
state, or the director of the legislative service commission under
division (D) or (E) of section 111.15 of the Revised Code.
(B) The auditor of state shall diligently discharge the
duties imposed by divisions (A)(1)(a), (b), and (c) of this
section, but failure to mail or send by electronic mail any notice
or copy of a proposed rule, or to consult with any person or
organization, shall not invalidate any rule.
(C) Notwithstanding any contrary provision of the Revised
Code, the auditor of state may prepare and disseminate, to public
offices and other interested persons and organizations, advisory
bulletins, directives, and instructions relating to accounting and
financial reporting systems, budgeting procedures, fiscal
controls, and the constructions by the auditor of state of
constitutional and statutory provisions, court decisions, and
opinions of the attorney general. The bulletins, directives, and
instructions shall be of an advisory nature only.
(D) As used in this section, "rule" includes the adoption,
amendment, or rescission of a rule.
Sec. 127.18. (A) As used in this section:
(1) "Rule-making agency" has the same meaning as in division
(I) of section 119.01 of the Revised Code.
(2) "Rule" includes the adoption, amendment, or rescission of
a rule.
(3) "Proposed rule" means the original version of a proposed
rule, and each revised version of the same proposed rule, that is
filed with the joint committee on agency rule review under
division (D) of section 111.15 or division (H) of section 119.03
of the Revised Code.
(B) A rule-making agency shall prepare, in the form
prescribed by the joint committee on agency rule review under
division (E) of this section, a complete and accurate rule summary
and fiscal analysis of each proposed rule that it files under
division (D) of section 111.15 or division (H) of section 119.03
of the Revised Code. The rule summary and fiscal analysis shall
include all of the following information:
(1) The name, address, and telephone number of the
rule-making agency, and the name and telephone number of an
individual or office within the agency designated by that agency
to be responsible for coordinating and making available
information in the possession of the agency regarding the proposed
rule;
(2) The Ohio Administrative Code rule number of the proposed
rule;
(3) A brief summary of, and the legal basis for, the proposed
rule, including citations identifying the statute that prescribes
the procedure in accordance with which the rule-making agency is
required to adopt the proposed rule, the statute that authorizes
the agency to adopt the proposed rule, and the statute that the
agency intends to amplify or implement by adopting the proposed
rule;
(4) An estimate, in dollars, of the amount by which the
proposed rule would increase or decrease revenues or expenditures
during the current biennium;
(5) A citation identifying the appropriation that authorizes
each expenditure that would be necessitated by the proposed rule;
(6) A summary of the estimated cost of compliance with the
rule to all directly affected persons;
(7) The reasons why the rule is being proposed;
(8) If the rule has a fiscal effect on school districts,
counties, townships, or municipal corporations, an estimate in
dollars of the cost of compliance with the rule, or, if dollar
amounts cannot be determined, a written explanation of why it was
not possible to ascertain dollar amounts;
(9) If the rule has a fiscal effect on school districts,
counties, townships, or municipal corporations and is the result
of a federal requirement, a clear explanation that the proposed
state rule does not exceed the scope and intent of the
requirement, or, if the state rule does exceed the minimum
necessary federal requirement, a justification of the excess cost,
and an estimate of the costs, including those costs for local
governments, exceeding the federal requirement;
(10) If the rule has a fiscal effect on school districts,
counties, townships, or municipal corporations, a comprehensive
cost estimate that includes the procedure and method of
calculating the costs of compliance and identifies major cost
categories including personnel costs, new equipment or other
capital costs, operating costs, and indirect central service costs
related to the rule. The fiscal analysis shall also include a
written explanation of the agency's and the affected local
government's ability to pay for the new requirements and a
statement of any impact the rule will have on economic
development.
(11) If the rule incorporates a text or other material by
reference, and the agency claims the incorporation by reference is
exempt from compliance with sections 121.71 to 121.74 of the
Revised Code because the text or other material is generally
available to persons who reasonably can be expected to be affected
by the rule, an explanation of how the text or other material is
generally available to those persons;
(12) If the rule incorporates a text or other material by
reference, and it was infeasible for the agency to file the text
or other material electronically, an explanation of why filing the
text or other material electronically was infeasible;
(13) If the rule is being rescinded and incorporates a text
or other material by reference, and it was infeasible for the
agency to file the text or other material, an explanation of why
filing the text or other material was infeasible;
(14) Any other information the joint committee on agency rule
review considers necessary to make the proposed rule or the fiscal
effect of the proposed rule fully understandable.
(C) The rule-making agency shall file the rule summary and
fiscal analysis in electronic form along with the proposed rule
that it files under divisions (D) and (E) of section 111.15 or
divisions (B) and (H) of section 119.03 of the Revised Code. The
joint committee on agency rule review shall not accept any
proposed rule for filing unless a copy of the rule summary and
fiscal analysis of the proposed rule, completely and accurately
prepared, is filed along with the proposed rule.
(D) The joint committee on agency rule review shall review
the fiscal effect of each proposed rule that is filed under
division (D) of section 111.15 or division (H) of section 119.03
of the Revised Code.
(E) The joint committee on agency rule review shall prescribe
the form in which each rule-making agency shall prepare its rule
summary and fiscal analysis of a proposed rule.
(F) This section does not require the auditor of state or the
auditor of state's designee to prepare or attach a rule summary
and fiscal analysis to any copy of a rule proposed under section
117.12, 117.19, 117.38, or 117.43 of the Revised Code.
Section 2. That existing sections 111.15, 117.11, 117.12,
117.16, 117.20, and 127.18 of the Revised Code are hereby
repealed.
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