As Passed by the House

130th General Assembly Regular Session 2013-2014

Am. Sub. H. B. No. 10

Representative Hagan, C. 

Cosponsors: Representatives Hackett, Anielski, Boose, Brenner, Burkley, Damschroder, DeVitis, Duffey, Huffman, Maag, Perales, Pillich, Retherford, Ruhl, Terhar, Thompson, Young 

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A BILL

To amend sections 3.16, 305.03, 319.04, 319.26,

1

321.37, 321.46, 507.02, 2921.13, 2921.44, and

2

3314.023; to enact sections 117.45, 507.12,

3

507.13, 733.78, 733.81, 3313.30, 3314.50,

4

3326.211, 3328.16, and 3328.37; and to repeal

5

sections 319.25 and 321.38 of the Revised Code; to

6

amend Section 267.50.70 of Am. Sub. H.B. 153 of

7

the 129th General Assembly; and to amend Section

8

267.50.70 of Am. Sub. H.B. 153 of the 129th

9

General Assembly for the purpose of codifying it

10

as section 3314.51 of the Revised Code to

11

establish initial education programs and

12

continuing education requirements for the fiscal

13

officers of townships and municipal corporations,

14

to establish procedures for removing those

15

officers, county treasurers, and county auditors

16

from office, to create fiscal accountability

17

requirements for counties, townships, municipal

18

corporations, and public schools, to revise the

19

procedure for appointing an interim replacement

20

official to perform the duties of a suspended

21

elected county official, and to authorize the

22

board of county commissioners to appoint an acting

23

officer to perform such suspended official's

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duties before an interim replacement official is

25

appointed.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1.  That sections 3.16, 305.03, 319.04, 319.26,	27
321.37, 321.46, 507.02, 2921.13, 2921.44, and 3314.023 be amended;	28
sections 117.45, 507.12, 507.13, 733.78, 733.81, 3313.30, 3314.50,	29
3326.211, 3328.16, and 3328.37 of the Revised Code be enacted; and	30
Section 267.50.70 of Am. Sub. H.B. 153 of the 129th General	31
Assembly be amended and codified as section 3314.51 of the Revised	32
Code to read as follows:	33

Sec. 3.16. (A) As used in this section:

34

(1) "Prosecuting attorney" means the prosecuting attorney of	35
the county in which a public official who is charged as described	36
in division (B) of this section serves.	37

(2) "Public official" means any elected officer of a	38
political subdivision as defined in section 2744.01 of the Revised	39
Code. "Public official" does not include a judge of a court of	40
record.	41

(B)(1) If a public official is charged with a felony in a	42
state or federal court and if the attorney general, if the	43
attorney general is prosecuting the case, or prosecuting attorney	44
with responsibility to prosecute the case determines that the	45
felony relates to the public official's administration of, or	46
conduct in the performance of the duties of, the office of the	47
public official, the attorney general, if the attorney general is	48
prosecuting the case, or prosecuting attorney with responsibility	49
to prosecute the case shall transmit a copy of the charging	50
document to the chief justice of the supreme court with a request	51
that the chief justice proceed as provided in division (C) of this	52
section. If the attorney general or the prosecuting attorney	53
transmits a copy of the charging document to the chief justice, a	54
copy also shall be sent to the attorney general if the prosecuting	55
attorney transmits the copy to the chief justice or to the	56
prosecuting attorney of the county in which the public official	57
holds office if the attorney general transmits the copy to the	58
chief justice.	59

(2) Upon transmitting a copy of a charging document and a	60
request to the chief justice of the supreme court under division	61
(B)(1)(a) or (b) of this section, the attorney general or	62
prosecuting attorney shall provide the public official with a	63
written notice that, not later than fourteen days after the date	64
of the notice, the public official may file with the attorney	65
general or prosecuting attorney, whichever sent the notice, a	66
written statement either voluntarily authorizing the attorney	67
general or prosecuting attorney to prepare a judgment entry for	68
the judge presiding in the case to provisionally suspend the	69
public official from office or setting forth the reasons why the	70
public official should not be suspended from office.	71

If the public official voluntarily authorizes the attorney	72
general or prosecuting attorney to prepare a judgment entry for	73
the judge presiding in the case to provisionally suspend the	74
public official from office as described in this division, the	75
attorney general or prosecuting attorney shall prepare a judgment	76
entry for the judge presiding in the case to provisionally suspend	77
the public official from office immediately upon receipt of the	78
judgment entry and shall notify the chief justice of the supreme	79
court of the provisional suspension. Upon receipt of the judgment	80
entry, the judge presiding in the case shall sign the judgment	81
entry and file the signed judgment entry in the case. The signing	82
and filing of the judgment entry provisionally suspends the public	83
official from office. The attorney general's or prosecuting	84
attorney's request to the chief justice that was made under	85
division (B)(1) of this section remains applicable regarding the	86
public official, and the chief justice shall establish a special	87
commission pursuant to division (C)(1) of this section. A	88
provisional suspension imposed under this division shall remain in	89
effect until the special commission established by the chief	90
justice enters its judgment under division (C)(3) of this section.	91
After the special commission so enters its judgment, divisions	92
(C)(3) and (4) of this section shall govern the continuation of	93
the suspension. Division (E) of this section applies to a	94
provisional suspension imposed under this division.	95

If the public official files a written statement setting	96
forth the reasons why the public official should not be suspended	97
from office, the public official shall not be provisionally	98
suspended from office, and the attorney general or prosecuting	99
attorney, whichever sent the notice to the public official, shall	100
transmit a copy of the public official's written statement to the	101
chief justice of the supreme court. The attorney general's or	102
prosecuting attorney's request to the chief justice that was made	103
under division (B)(1) of this section remains applicable regarding	104
the public official, and the chief justice shall establish a	105
special commission pursuant to division (C)(1) of this section.	106

(C)(1) Not sooner than fourteen days after the chief	107
justice's receipt of the attorney general's or prosecuting	108
attorney's request under division (B)(1) of this section, the	109
chief justice shall establish a special commission composed of	110
three retired justices or judges of a court of record. A special	111
commission established under this division is an administrative	112
agency. The chief justice shall appoint the members of the special	113
commission and shall provide to the special commission all	114
documents and materials pertaining to the matter that were	115
received from the attorney general or prosecuting attorney under	116
division (B)(1) or (2) of this section. At least one member of the	117
special commission shall be of the same political party as the	118
public official. Members of the special commission shall receive	119
compensation for their services, and shall be reimbursed for any	120
expenses incurred in connection with special commission functions,	121
from funds appropriated to the attorney general's office.	122

(2) Once established under division (C)(1) of this section, a	123
special commission shall review the document that charges the	124
public official with the felony, all other documents and materials	125
pertaining to the matter that were provided by the chief justice	126
under division (C)(1) of this section, and the facts and	127
circumstances related to the offense charged. Within fourteen days	128
after it is established, the special commission shall make a	129
preliminary determination as to whether the public official's	130
administration of, or conduct in the performance of the duties of,	131
the official's office, as covered by the charges, adversely	132
affects the functioning of that office or adversely affects the	133
rights and interests of the public and, as a result, whether the	134
public official should be suspended from office. Upon making the	135
preliminary determination, the special commission immediately	136
shall provide the public official with notice of the preliminary	137
determination. The notice may be in writing, by telephone, or in	138
another manner. If the preliminary determination is that the	139
public official's administration of, or conduct in the performance	140
of the duties of, the official's office, as covered by the	141
charges, does not adversely affect the functioning of the office	142
or does not adversely affect the rights and interests of the	143
public, the preliminary determination automatically shall become	144
the special commission's final determination for purposes of	145
division (C)(3) of this section. If the preliminary determination	146
is that the public official's administration of, or conduct in the	147
performance of the duties of, the official's office, as covered by	148
the charges, adversely affects the functioning of the office or	149
adversely affects the rights and interests of the public and that	150
the public official should be suspended from office, the notice	151
shall inform the public official that the public official may	152
contest the preliminary determination by filing with the special	153
commission and, within fourteen days after the date of the notice	154
to the public official, a notice contesting the determination.	155

If the public official files a notice contesting the	156
preliminary determination within fourteen days after the date of	157
the notice to the public official, the public official may review	158
the reasons and evidence for the determination and may appear at a	159
meeting of the special commission to contest the determination and	160
present the public official's position on the matter. The meeting	161
of the special commission shall be held not later than fourteen	162
days after the public official files the notice contesting the	163
preliminary determination. The public official has a right to be	164
accompanied by an attorney while appearing before the special	165
commission, but the attorney is not entitled to act as counsel or	166
advocate for the public official before the special commission or	167
to present evidence or examine or cross-examine witnesses before	168
the special commission. At the conclusion of the meeting, the	169
special commission shall make a final determination as to whether	170
the public official's administration of, or conduct in the	171
performance of the duties of, the official's office, as covered by	172
the charges, adversely affects the functioning of the office or	173
adversely affects the rights and interests of the public and, as a	174
result, whether the public official should be suspended from	175
office, and shall proceed in accordance with division (C)(3) of	176
this section.	177

If the public official does not file a notice contesting the	178
determinations within fourteen days after the date of the notice	179
to the public official, the special commission's preliminary	180
determination automatically shall become its final determination	181
for purposes of division (C)(3) of this section.	182

Notwithstanding anything to the contrary in section l2l.22 of	183
the Revised Code, all meetings of the special commission shall be	184
closed to the public. Notwithstanding anything to the contrary in	185
section 149.43 of the Revised Code, the records of the special	186
commission shall not be made available to the public for	187
inspection or copying until the special commission issues its	188
written report under this division.	189

(3) Upon making the final determination described in division	190
(C)(2) of this section regarding a public official who is charged	191
with a felony, including, if applicable, conducting a meeting	192
pursuant to that division for the public official to contest the	193
preliminary determination, the special commission shall issue a	194
written report that sets forth its findings and final	195
determination. The special commission shall send the report by	196
certified mail to the public official, the attorney general if the	197
attorney general is prosecuting the case or the prosecuting	198
attorney with responsibility to prosecute the case, whichever is	199
applicable, and any other person that the special commission	200
determines to be appropriate. Upon the issuance of the report, one	201
of the following applies:	202

(a) If the special commission in its final determination does	203
not determine that the public official's administration of, or	204
conduct in the performance of the duties of, the official's	205
office, as covered by the charges, adversely affects the	206
functioning of that office or adversely affects the rights and	207
interests of the public, the special commission shall include in	208
the report a statement to that effect, and the public official	209
shall not be suspended from office. If the public official was	210
provisionally suspended from office under division (B)(2) of this	211
section, the provisional suspension shall terminate immediately	212
upon the issuance of the report.	213

(b) If the special commission in its final determination	214
determines that the public official's administration of, or	215
conduct in the performance of the duties of, the official's	216
office, as covered by the charges, adversely affects the	217
functioning of that office or adversely affects the rights and	218
interests of the public, the special commission shall include in	219
the report a holding that the public official be suspended from	220
office. The holding that the public official be suspended from	221
office and the suspension take effect immediately upon the special	222
commission's issuance of the report. If the public official was	223
provisionally suspended from office under division (B)(2) of this	224
section, the holding that the public official be suspended from	225
office shall continue the suspension immediately upon the special	226
commission's issuance of the report. The report and holding shall	227
have the same force and effect as a judgment of a court of record.	228

(4) A suspension imposed or continued under division (C)(3)	229
of this section shall continue until one of the following occurs:	230

(a) The public official is reinstated to office by an appeal	231
as provided in division (D) of this section;	232

(b) All charges are disposed of by dismissal or by a finding	233
or findings of not guilty;	234

(c) A successor is elected and qualified to serve the next	235
succeeding term of the public official's office.	236

(D) If a special commission issues a written report and	237
holding pursuant to division (C)(3)(b) of this section that	238
suspends a public official from office or that continues a	239
provisional suspension imposed under division (B)(2) of this	240
section, the public official may appeal the report and holding to	241
the supreme court. The public official shall take the appeal by	242
filing within thirty days of the date on which the report is	243
issued a notice of appeal with the supreme court and the special	244
commission. Unless waived, notice of the appeal shall be served	245
upon all persons to whom the report was sent under division (C)(3)	246
of this section. The special commission, upon written demand filed	247
by the public official, shall file with the supreme court, within	248
thirty days after the filing of the demand, a certified transcript	249
of the proceedings of the special commission pertaining to the	250
report and the evidence considered by the special commission in	251
making its decision.	252

The supreme court shall consider an appeal under this	253
division on an expedited basis. If the public official appeals the	254
report and holding, the appeal itself does not stay the operation	255
of the suspension imposed or continued under the report and	256
holding. If, upon hearing and consideration of the record and	257
evidence, the supreme court decides that the determinations and	258
findings of the special commission are reasonable and lawful, the	259
court shall affirm the special commission's report and holding,	260
and the suspension, and shall enter final judgment in accordance	261
with its decision. If the public official subsequently pleads	262
guilty to or is found guilty of any felony with which the public	263
official was charged, the public official is liable for any amount	264
of compensation paid to the official during the suspension, with	265
the liability relating back to the date of the original suspension	266
under the special commission's report and holding, and the amount	267
of that liability may be recovered as provided in division (E)(G)	268
of this section. If, upon hearing and consideration of the record	269
and evidence, the supreme court decides that the determinations	270
and findings of the special commission are unreasonable or	271
unlawful, the court shall reverse and vacate the special	272
commission's report and holding, and the suspension, reinstate the	273
public official, and enter final judgment in accordance with its	274
decision.	275

The clerk of the supreme court shall certify the judgment of	276
the court to the special commission. Upon receipt of the judgment,	277
the special commission shall certify the judgment to all persons	278
to whom the special commission's report was certified under	279
division (C)(3) of this section and shall certify the judgment to	280
all other public officials or take any other action in connection	281
with the judgment as is required to give effect to it.	282

(E)(1) Any public official suspended from office under this	283
section shall not exercise any of the rights, powers, or	284
responsibilities of the holder of that office during the period of	285
the suspension. The suspended public official, however, shall	286
retain the title of the holder of that office during the period of	287
the suspension and continue to receive the compensation that the	288
official is entitled to receive for holding that office during the	289
period of the suspension, until the public official pleads guilty	290
to or is found guilty of any felony with which the public official	291
is charged, or until one of the conditions in division (C)(4)(a),	292
(b), or (c) of this section occurs. For	293

(2) If the public official suspended under this section is an	294
elected county official, the board of county commissioners may	295
appoint a person in the official's office as the acting officer to	296
perform the suspended public official's duties between the date of	297
the signing and filing of the judgment entry suspending the	298
elected county official and the time at which the interim	299
replacement official appointed under division (E)(3)(a) or (b) of	300
this section qualifies and takes the office.	301

(3)(a) Except as provided in division (E)(3)(b) of this	302
section, for the duration of the public official's suspension, an	303
interim replacement official shall be appointed by the county	304
central committee of the political party that nominated the	305
suspended public official if the suspended public official is an	306
elected county official, orto perform the suspended public	307
official's duties. Not less than five nor more than forty-five	308
days after the suspension of a public official that is an elected	309
county official, the county central committee shall meet to	310
appoint the interim replacement official. Not less than four days	311
before the date of the meeting, the chairperson or secretary of	312
the county central committee shall send by first class mail to	313
each member of the committee a written notice that states the time	314
and place of the meeting and the purpose thereof. The approval of	315
a majority of the members of the county central committee present	316
at the meeting is required to appoint the interim replacement	317
official.	318

(b) If the suspended public official is an elected county	319
official, except for a county commissioner, who was elected as an	320
independent candidate, the board of county commissioners shall	321
appoint the interim replacement official. If the suspended public	322
official is a county commissioner who was elected as an	323
independent candidate, the prosecuting attorney and the remaining	324
county commissioners, by majority vote, shall appoint the interim	325
replacement official.	326

(4) For the duration of the public official's suspension, an	327
interim replacement official shall be appointed by the probate	328
judge of the court of common pleas if the suspended public	329
official is an elected official of a municipal corporation,	330
township, school district, or other political subdivision, to	331
perform the suspended public official's duties. The	332

(5) An acting officer appointed under division (E)(2) of this	333
section or an interim replacement official appointed under	334
division (E)(3) or (4) of this section shall be certified to the	335
county board of elections and the secretary of state by the county	336
central committee, probate judge of the court of common pleas, or	337
board of county commissioners that made the appointment. The	338
acting officer or interim replacement official so certified shall	339
have all of the rights, powers, and responsibilities of, and shall	340
be entitled to the same rate of pay as, the suspended public	341
official. The acting officer or interim replacement official shall	342
give bond and take the oath of office. If the office of the	343
suspended public official becomes vacant during the period of	344
suspension, a public official shall be appointed or elected to	345
fill such vacancy as provided by law. If a regular election is to	346
occur during the period of suspension, a public official shall be	347
elected as provided by law.	348

A(F) A person appointed as an acting or interim replacement	349
prosecuting attorney shall meet the qualifications to hold the	350
office of a prosecuting attorney under section 309.02 of the	351
Revised Code. A person appointed as an acting or interim	352
replacement sheriff shall meet the requirements to hold the office	353
of sheriff prescribed by section 311.01 of the Revised Code. A	354
person appointed as an acting or interim replacement coroner shall	355
meet the requirements to hold the office of coroner prescribed by	356
section 313.02 of the Revised Code. And a person appointed as an	357
acting or interim replacement county engineer shall meet the	358
requirements to hold the office of county engineer prescribed by	359
section 315.02 of the Revised Code.	360

(G) A political subdivision may file a civil action in the	361
appropriate court to recover from any former public official of	362
the political subdivision the amount of compensation paid to that	363
former public official in accordance with this division from the	364
date of the former public official's suspension to the date the	365
former public official pleads guilty to or is found guilty of any	366
felony with which the former public official was charged.	367

Sec. 117.45.  The auditor of state shall establish by rule	368
the format for submitting a sworn affidavit and supporting	369
evidence under sections 319.26, 321.37, 507.13, and 733.78 of the	370
Revised Code.	371

Sec. 305.03.  (A)(1) Whenever any county officer, except the	372
county auditor or county treasurer, fails to perform the duties of	373
office for ninety consecutive days, except in case of sickness or	374
injury as provided in divisions (B) and (C) of this section, the	375
office shall be deemed vacant.	376

(2) Whenever any county auditor or county treasurer fails to	377
perform the duties of office for thirty consecutive days, except	378
in case of sickness or injury as provided in divisions (B) and (C)	379
of this section, the office shall be deemed vacant.	380

(B) Whenever any county officer is absent because of sickness	381
or injury, the officer shall cause to be filed with the board of	382
county commissioners a physician's certificate of the officer's	383
sickness or injury. If suchthe certificate is not filed with the	384
board within ten days after the expiration of thirty consecutive	385
days, in the case of a county auditor or county treasurer, or	386
within ten days after the expiration of ninety consecutive days of	387
absence, in the case of all other county officers, the office	388
shall be deemed vacant.	389

(C) Whenever a county officer files a physician's certificate	390
under division (B) of this section, but continues to be absent for	391
an additional thirty days commencing immediately after the last	392
day on which this certificate may be filed under division (B) of	393
this section, the office shall be deemed vacant.	394

(D) If at any time two county commissioners in a county are	395
absent and have filed a physician's certificate under division (B)	396
of this section, the county coroner, in addition to performing the	397
duties of coroner, shall serve as county commissioner until at	398
least one of the absent commissioners returns to office or until	399
the office of at least one of the absent commissioners is deemed	400
vacant under this section and the vacancy is filled. If the	401
coroner so requests, the coroner shall be paid a per diem rate for	402
the coroner's service as a commissioner. That per diem rate shall	403
be the annual salary specified by law for a county commissioner of	404
that county whose term of office began in the same year as the	405
coroner's term of office began, divided by the number of days in	406
the year.	407

While the coroner is serving as a county commissioner, the	408
coroner shall be considered an acting county commissioner and	409
shall perform the duties of the office of county commissioner	410
until at least one of the absent commissioners returns to office	411
or until the office of at least one of the absent commissioners is	412
deemed vacant. Before assuming the office of acting county	413
commissioner, the coroner shall take an oath of office as provided	414
in sections 3.22 and 3.23 of the Revised Code. The coroner's	415
service as an acting county commissioner does not constitute the	416
holding of an incompatible public office or employment in	417
violation of any statutory or common law prohibition against the	418
simultaneous holding of more than one public officeroffice or	419
employment.	420

The coroner shall give a new bond in the same amount and	421
signed and approved as provided in section 305.04 of the Revised	422
Code. The bond shall be conditioned for the faithful discharge of	423
the coroner's duties as acting county commissioner and for the	424
payment of any loss or damage that the county may sustain by	425
reason of the coroner's failure in those duties. The bond, along	426
with the oath of office and approval of the probate judge indorsed	427
on it, shall be deposited and paid for as provided for the bonds	428
in section 305.04 of the Revised Code.	429

(E) Any vacancy declared under this section shall be filled	430
in the manner provided by section 305.02 of the Revised Code.	431

(F) This section shall not apply to a county officer while in	432
the active military service of the United States.	433

Sec. 319.04.  (A) Each county auditor who is elected to a	434
full term of office shall attend and successfully complete at	435
least sixteen hours of continuing education courses during the	436
first year of the auditor's term of office, and complete at least	437
another eight hours of such courses by the end of that term. Each	438
such county auditor shall include at least two hours of ethics and	439
substance-abuse training in the total twenty-four hours of	440
required courses. To be counted toward the twenty-four hours	441
required by this section, a course must be approved by the county	442
auditors association of Ohio. Any county auditor who teaches an	443
approved course shall be entitled to credit for the course in the	444
same manner as if the county auditor had attended the course.	445

That association shall record and, upon request, verify the	446
completion of required course work for each county auditor, and	447
issue a statement to each county auditor of the number of hours of	448
continuing education the county auditor has successfully	449
completed. Each year the association shall send a list of the	450
continuing education courses, and the number of hours each county	451
auditor has successfully completed, to the auditor of state and	452
the tax commissioner, and shall provide a copy of this list to any	453
other individual who requests it.	454

The associationauditor of state shall issue a certificate of	455
completion to each county auditor who completes the continuing	456
education courses required by this section. The auditor of state	457
shall issue a "notice of failure" to any county auditor required	458
to complete continuing education courses under this section who	459
fails to successfully complete at least sixteen hours of	460
continuing education courses during the first year of the county	461
auditor's term of office or to complete a total of at least	462
twenty-four hours of such courses by the end of that term. This	463
notice is for informational purposes only and does not affect any	464
individual's ability to hold the office of county auditor.	465

(B) Each board of county commissioners shall approve, from	466
money appropriated to the county auditor, a reasonable amount	467
requested by the county auditor of its county to cover the costs	468
the county auditor must incur to meet the requirements of division	469
(A) of this section, including registration fees, lodging and meal	470
expenses, and travel expenses.	471

Sec. 319.26. When the board of county commissioners suspends	472
(A)(1) If a county auditor from the performance of his duties, as	473
provided in section 319.25 of the Revised Code, it shall	474
immediately cause a prosecution to be instituted against him. If	475
the grand jury within four months of the date of the suspension	476
fails to find and present an indictment against such auditor, or	477
if an indictment is found and upon trial he is acquitted, such	478
auditor shall be restored to the possession of his office and of	479
the rights, duties, and obligations of such office. The person	480
appointed as provided in section 319.25 of the Revised Code to	481
perform the duties of the auditor shall vacate and cease to have	482
any rights in such officepurposely, knowingly, or recklessly	483
fails to perform a fiscal duty expressly imposed by law with	484
respect to the fiscal duties of the office of county auditor or	485
purposely, knowingly, or recklessly commits any act expressly	486
prohibited by law with respect to the fiscal duties of the office	487
of county auditor, the county treasurer or a county commissioner	488
may submit a sworn affidavit alleging the violation, together with	489
evidence supporting the allegations, to the auditor of state. The	490
sworn affidavit and evidence shall be submitted in the format	491
prescribed by rule of the auditor of state under section 117.45 of	492
the Revised Code. A person who makes a false statement in a sworn	493
affidavit, for purposes of this section, is guilty of	494
falsification under section 2921.13 of the Revised Code.	495

(2) The auditor of state shall review the sworn affidavit and	496
the evidence. Within ten business days after receiving the sworn	497
affidavit, unless, for good cause, additional time is required,	498
the auditor of state shall determine whether clear and convincing	499
evidence supports the allegations. If the auditor of state finds	500
that no allegation is supported by clear and convincing evidence,	501
the auditor of state shall submit those findings in writing to the	502
county auditor and the person initiating the sworn affidavit. If	503
the auditor of state finds by clear and convincing evidence that	504
an allegation is supported by the evidence, the auditor of state	505
shall submit those findings in writing to the attorney general,	506
the county auditor, and the person who initiated the sworn	507
affidavit. The findings shall include a copy of the sworn	508
affidavit and the evidence submitted under division (A)(1) of this	509
section.	510

(3)(a) The attorney general shall review the auditor of	511
state's findings and the sworn affidavit and evidence. Within ten	512
business days after receiving the sworn affidavit and evidence,	513
unless, for good cause, additional time is required, the attorney	514
general shall determine whether clear and convincing evidence	515
supports the allegations. If the attorney general finds that no	516
allegation is supported by clear and convincing evidence, the	517
attorney general, by certified mail, shall notify the auditor of	518
state, the county auditor, and the person who initiated the sworn	519
affidavit, that no complaint for the removal of the county auditor	520
from public office will be filed.	521

(b) If the attorney general finds by clear and convincing	522
evidence that an allegation is supported by the evidence, the	523
attorney general, by certified mail, shall notify the auditor of	524
state, the county auditor, and the person who initiated the sworn	525
affidavit of that fact, and shall commence an action for the	526
removal of the county auditor from public office under division	527
(B) of this section.	528

(c) Nothing in this section is intended to limit the	529
authority of the attorney general to enter into mediation,	530
settlement, or resolution of any alleged violation before or	531
following the commencement of an action under this section.	532

(B)(1)(a) The attorney general has a cause of action for	533
removal of a county auditor who purposely, knowingly, or	534
recklessly fails to perform a duty expressly imposed by law with	535
respect to the office of county auditor or purposely, knowingly,	536
or recklessly commits any act expressly prohibited by law with	537
respect to the office of county auditor. Not later than forty-five	538
days after sending a notice under division (A)(3)(b) of this	539
section, the attorney general shall cause an action to be	540
commenced against the county auditor by filing a complaint for the	541
removal of the county auditor from public office. If any money is	542
due, the attorney general shall join the sureties on the county	543
auditor's bond as parties. The court of common pleas of the county	544
in which the county auditor holds office has exclusive original	545
jurisdiction of the action. The action shall proceed de novo as in	546
the trial of a civil action. The court is not restricted to the	547
evidence that was presented to the auditor of state and the	548
attorney general before the action was filed. The action is	549
governed by the Rules of Civil Procedure.	550

(b) If the court finds by clear and convincing evidence that	551
the county auditor purposely, knowingly, or recklessly failed to	552
perform a fiscal duty expressly imposed by law with respect to the	553
fiscal duties of the office of county auditor or purposely,	554
knowingly, or recklessly committed any act expressly prohibited by	555
law with respect to the fiscal duties of that office, the court	556
shall issue an order removing the county auditor from office and	557
any order necessary for the preservation or restitution of public	558
funds.	559

(2) Except as otherwise provided in this division, an action	560
for removal from office under this section is stayed during the	561
pendency of any criminal action concerning a violation of an	562
existing or former municipal ordinance or law of this or any other	563
state or the United States that is substantially equivalent to any	564
criminal violation in Title 29 of the Revised Code related to	565
conduct in office, if the person charged in the criminal action	566
committed the violation while serving as a county auditor and the	567
conduct constituting the violation was related to the duties of	568
the office of county auditor or to the person's actions as the	569
county auditor. The stay may be lifted upon motion of the	570
prosecuting attorney in the related criminal action.	571

(3) Prior to or at the hearing, upon a showing of good cause,	572
the court may issue an order restraining the county auditor from	573
entering the county auditor's office and from conducting the	574
affairs of the office pending the hearing on the complaint. If	575
such an order is issued, the court may continue the order until	576
the conclusion of the hearing and any appeals under this section.	577

(4) The board of county commissioners shall be responsible	578
for the payment of reasonable attorney's fees for counsel for the	579
county auditor. If judgment is entered against the county auditor,	580
the court shall order the county auditor to reimburse the board	581
for attorney's fees and costs up to a reasonable amount, as	582
determined by the court. Expenses incurred by the board in a	583
removal action shall be paid out of the county general fund.	584

(C) The judgment of the court is final and conclusive unless	585
reversed, vacated, or modified on appeal. An appeal may be taken	586
by any party, and shall proceed as in the case of appeals in civil	587
actions and in accordance with the Rules of Appellate Procedure.	588
Upon the filing of a notice of appeal by any party to the	589
proceedings, the court of appeals shall hear the case as an	590
expedited appeal under Rule 11.2 of the Rules of Appellate	591
Procedure. The county auditor has the right of review or appeal to	592
the supreme court.	593

(D) If a final judgment for removal from public office is	594
entered against the county auditor, the office shall be deemed	595
vacated, and the vacancy shall be filled as provided in section	596
305.02 of the Revised Code. Except as otherwise provided by law,	597
an individual removed from public office under this section is not	598
entitled to hold any public office for four years following the	599
date of the final judgment, and is not entitled to hold any public	600
office until any repayment or restitution required by the court is	601
satisfied.	602

(E) For the purposes of this section:

603

(1) A person acts purposely when it is the person's specific	604
intention to cause a certain result, or, when the gist of the	605
offense is a prohibition against conduct of a certain nature,	606
regardless of what the person intends to accomplish thereby, it is	607
the person's specific intention to engage in conduct of that	608
nature.	609

(2) A person acts knowingly, regardless of the person's	610
purpose, when the person is aware that the person's conduct will	611
probably cause a certain result or will probably be of a certain	612
nature. A person has knowledge of circumstances when the person is	613
aware that such circumstances probably exist.	614

(3) A person acts recklessly when, with heedless indifference	615
to the consequences, the person perversely disregards a known risk	616
that the person's conduct is likely to cause a certain result or	617
is likely to be of a certain nature. A person is reckless with	618
respect to circumstances when, with heedless indifference to the	619
consequences, the person perversely disregards a known risk that	620
such circumstances are likely to exist.	621

(F) The proceedings provided for in this section may be used	622
as an alternative to the removal proceedings prescribed under	623
sections 3.07 to 3.10 of the Revised Code or other methods of	624
removal authorized by law.	625

Sec. 321.37. (A)(1) If thea county treasurer fails to make	626
a settlement or to pay over money as prescribed by lawpurposely,	627
knowingly, or recklessly fails to perform a fiscal duty expressly	628
imposed by law with respect to the fiscal duties of the office of	629
county treasurer or purposely, knowingly, or recklessly commits	630
any act expressly prohibited by law with respect to the fiscal	631
duties of the office of county treasurer, the county auditor or	632
board ofa county commissioners shall cause suit to be instituted	633
against such treasurer and his surety or sureties for the amount	634
due, with ten per cent penalty on such amount, which suit shall	635
have precedence of over all civil businesscommissioner may submit	636
a sworn affidavit alleging the violation, together with evidence	637
supporting the allegations, to the auditor of state. The sworn	638
affidavit and evidence shall be submitted in the format prescribed	639
by rule of the auditor of state under section 117.45 of the	640
Revised Code. A person who makes a false statement in a sworn	641
affidavit, for purposes of this section, is guilty of	642
falsification under section 2921.13 of the Revised Code.	643

(2) The auditor of state shall review the sworn affidavit and	644
the evidence. Within ten business days after receiving the sworn	645
affidavit and evidence, unless, for good cause, additional time is	646
required, the auditor of state shall determine whether clear and	647
convincing evidence supports the allegations. If the auditor of	648
state finds that no allegation is supported by clear and	649
convincing evidence, the auditor of state shall submit those	650
findings in writing to the county treasurer and the person who	651
initiated the sworn affidavit. If the auditor of state finds by	652
clear and convincing evidence that an allegation is supported by	653
the evidence, the auditor of state shall submit those findings in	654
writing to the attorney general, the county treasurer, and the	655
person who initiated the sworn affidavit. The findings shall	656
include a copy of the sworn affidavit and the evidence submitted	657
under division (A)(1) of this section.	658

(3)(a) The attorney general shall review the auditor of	659
state's findings and the sworn affidavit and evidence. Within ten	660
business days after receiving them, unless, for good cause,	661
additional time is required, the attorney general shall determine	662
whether clear and convincing evidence supports the allegations. If	663
the attorney general finds that no allegation is supported by	664
clear and convincing evidence, the attorney general, by certified	665
mail, shall notify the auditor of state, the county treasurer, and	666
the person who initiated the sworn affidavit, that no complaint	667
for the removal of the county treasurer from public office will be	668
filed.	669

(b) If the attorney general finds by clear and convincing	670
evidence that an allegation is supported by the evidence, the	671
attorney general, by certified mail, shall notify the auditor of	672
state, the county treasurer, and the person who initiated the	673
sworn affidavit of that fact, and shall commence an action for the	674
removal of the county treasurer from public office under division	675
(B) of this section.	676

(c) Nothing in this section is intended to limit the	677
authority of the attorney general to enter into mediation,	678
settlement, or resolution of any alleged violation before or	679
following the commencement of an action under this section.	680

(B)(1)(a) The attorney general has a cause of action for	681
removal of a county treasurer who purposely, knowingly, or	682
recklessly fails to perform a duty expressly imposed by law with	683
respect to the office of county treasurer or purposely, knowingly,	684
or recklessly commits any act expressly prohibited by law with	685
respect to the office of county treasurer. Not later than	686
forty-five days after sending a notice under division (A)(3)(b) of	687
this section, the attorney general shall cause an action to be	688
commenced against the county treasurer by filing a complaint for	689
the removal of the county treasurer from public office. If any	690
money is due, the attorney general shall join the sureties on the	691
county treasurer's bond as parties. The court of common pleas of	692
the county in which the county treasurer holds office has	693
exclusive original jurisdiction of the action. The action shall	694
proceed de novo as in the trial of a civil action. The court is	695
not restricted to the evidence that was presented to the auditor	696
of state and the attorney general before the action was filed. The	697
action is governed by the Rules of Civil Procedure.	698

(b) If the court finds by clear and convincing evidence that	699
the county treasurer purposely, knowingly, or recklessly failed to	700
perform a fiscal duty expressly imposed by law with respect to the	701
fiscal duties of the office of county treasurer or purposely,	702
knowingly, or recklessly committed any act expressly prohibited by	703
law with respect to the fiscal duties of that office, the court	704
shall issue an order removing the county treasurer from office and	705
any order necessary for the preservation or restitution of public	706
funds.	707

(2) Except as otherwise provided in this division, an action	708
for removal from office under this section is stayed during the	709
pendency of any criminal action concerning a violation of an	710
existing or former municipal ordinance or law of this or any other	711
state or the United States that is substantially equivalent to any	712
criminal violation in Title 29 of the Revised Code related to	713
conduct in office, if the person charged in the criminal action	714
committed the violation while serving as a county treasurer and	715
the conduct constituting the violation was related to the duties	716
of the office of county treasurer or to the person's actions as	717
the county treasurer. The stay may be lifted upon motion of the	718
prosecuting attorney in the related criminal action.	719

(3) Prior to or at the hearing, upon a showing of good cause,	720
the court may issue an order restraining the county treasurer from	721
entering the county treasurer's office and from conducting the	722
affairs of the office pending the hearing on the complaint. If	723
such an order is issued, the court may continue the order until	724
the conclusion of the hearing and any appeals under this section.	725

(4) The board of county commissioners shall be responsible	726
for the payment of reasonable attorney's fees for counsel for the	727
county treasurer. If judgment is entered against the county	728
treasurer, the court shall order the county treasurer to reimburse	729
the board for attorney's fees and costs up to a reasonable amount,	730
as determined by the court. Expenses incurred by the board in a	731
removal action shall be paid out of the county general fund.	732

(C) The judgment of the court is final and conclusive unless	733
reversed, vacated, or modified on appeal. An appeal may be taken	734
by any party, and shall proceed as in the case of appeals in civil	735
actions and in accordance with the Rules of Appellate Procedure.	736
Upon the filing of a notice of appeal by any party to the	737
proceedings, the court of appeals shall hear the case as an	738
expedited appeal under Rule 11.2 of the Rules of Appellate	739
Procedure. The county treasurer has the right of review or appeal	740
to the supreme court.	741

(D) If a final judgment for removal from public office is	742
entered against the county treasurer, the office shall be deemed	743
vacated, and the vacancy shall be filled as provided in section	744
305.02 of the Revised Code. Except as otherwise provided by law,	745
an individual removed from public office under this section is not	746
entitled to hold any public office for four years following the	747
date of the final judgment, and is not entitled to hold any public	748
office until any repayment or restitution required by the court is	749
satisfied.	750

(E) For the purposes of this section:

751

(1) A person acts purposely when it is the person's specific	752
intention to cause a certain result, or, when the gist of the	753
offense is a prohibition against conduct of a certain nature,	754
regardless of what the person intends to accomplish thereby, it is	755
the person's specific intention to engage in conduct of that	756
nature.	757

(2) A person acts knowingly, regardless of the person's	758
purpose, when the person is aware that the person's conduct will	759
probably cause a certain result or will probably be of a certain	760
nature. A person has knowledge of circumstances when the person is	761
aware that such circumstances probably exist.	762

(3) A person acts recklessly when, with heedless indifference	763
to the consequences, the person perversely disregards a known risk	764
that the person's conduct is likely to cause a certain result or	765
is likely to be of a certain nature. A person is reckless with	766
respect to circumstances when, with heedless indifference to the	767
consequences, the person perversely disregards a known risk that	768
such circumstances are likely to exist.	769

(F) The proceedings provided for in this section may be used	770
as an alternative to the removal proceedings prescribed under	771
sections 3.07 to 3.10 of the Revised Code or other methods of	772
removal authorized by law.	773

Sec. 321.46.  (A) To enhance the background and working	774
knowledge of county treasurers in governmental accounting,	775
portfolio reporting and compliance, investments, and cash	776
management, the auditor of state and the treasurer of state shall	777
conduct education programs for persons elected for the first time	778
to the office of county treasurer and shall hold biennial	779
continuing education programscourses for persons who continue to	780
hold the office of county treasurer. Education	781

Initial education programs for newly elected county	782
treasurers shall be held between the first day of December and the	783
first Monday of September next following that person's election to	784
the office of county treasurer. Similar initial training	785
education programs may also be provided to any county treasurer	786
who is appointed to fill a vacancy or who is elected at a special	787
election.	788

(B)(1) The auditor of state shall determine the manner and	789
content of the initial education programs in the subject areas of	790
governmental accounting and portfolio reporting and compliance. In	791
those areas, newly elected county treasurers shall take at least	792
thirteen hours of education before taking office.	793

(2) The treasurer of state shall determine the manner and	794
content of the initial education programs in the subject areas of	795
investments and cash management. In those areas, newly elected	796
county treasurers shall take at least thirteen hours of education	797
before taking office.	798

(3)(a) After completing one year in office, a county	799
treasurer shall take not less than twenty-four hours of continuing	800
education during each biennial cycle. For purposes of division	801
(B)(3)(a) of this section, a biennial cycle for continuing	802
education shall be every two calendar years after the treasurer's	803
first year in office. The treasurer of state shall determine the	804
manner and content of the continuing education programscourses in	805
the subject areas of investments, cash management, the collection	806
of taxes, ethics, and any other subject area that the treasurer of	807
state determines is reasonably related to the duties of the office	808
of the county treasurer. The auditor of state shall determine the	809
manner and content of the continuing education programscourses in	810
the subject areas of governmental accounting, portfolio reporting	811
and compliance, office management, and any other subject area that	812
the auditor of state determines is reasonably related to the	813
duties of the office of the county treasurer.	814

(b) A county treasurer who accumulates more than twenty-four	815
hours of continuing education in a biennial cycle described in	816
division (B)(3)(a) of this section may credit the hours in excess	817
of twenty-four hours to the next biennial cycle. However,	818
regardless of the total number of hours earned, no more than six	819
hours in thecontinuing education programs determined by the	820
treasurer of state pursuant to division (B)(3)(a) of this section	821
and six hours in thecontinuing education programs determined by	822
the auditor of state pursuant to that division shall be carried	823
over to the next biennial cycle.	824

(c) A county treasurer who participates in a training program	825
or seminar established under section 109.43 of the Revised Code	826
may apply the three hours of training to the twenty-four hours of	827
continuing education required in a biennial cycle under division	828
(B)(3)(a) of this section.	829

(C) The auditor of state and the treasurer of state may each	830
charge counties a registration fee that will meet actual and	831
necessary expenses of the training of county treasurers, including	832
instructor fees, site acquisition costs, and the cost of course	833
materials. The necessary personal expenses of county treasurers as	834
a result of attending the traininginitial education programs and	835
continuing education courses shall be borne by the counties the	836
treasurers represent.	837

(D) The auditor of state and the treasurer of state may allow	838
any other interested person to attend any of the initial education	839
programs that areor continuing education courses held pursuant to	840
this section, provided that before attending any such education	841
program or course, the interested person shall pay to either the	842
auditor of state or the treasurer of state, as appropriate, the	843
full registration fee set for the education program or course.	844

(E)(1) If a county treasurer fails to complete the initial	845
education programs required by this section before taking office,	846
the treasurer's authority to invest county funds and to manage the	847
county portfolio immediately is suspended, and this authority is	848
transferred to the county's investment advisory committee until	849
full compliance with the initial education programs is determined	850
by the treasurer of state.	851

(2) If a county treasurer fails to complete continuing	852
education programs as required by this section, the county	853
treasurer is subject to divisions (B) to (E) of section 321.47 of	854
the Revised Code, including possible suspension of the treasurer's	855
authority to invest county funds and to manage the county	856
portfolio and transfer of this authority to the county's	857
investment advisory committee.	858

(F)(1) Notwithstanding divisions (B) and (E) of this section,	859
a county treasurer who fails to complete the initial education	860
programs or continuing education programs required by this section	861
shall invest only in the Ohio subdivisions fund pursuant to	862
division (A)(6) of section 135.35 of the Revised Code, in no load	863
money market mutual funds pursuant to division (A)(5) of section	864
135.35 of the Revised Code, or in time certificates of deposit or	865
savings or deposit accounts pursuant to division (A)(3) of section	866
135.35 of the Revised Code.	867

(2) A county treasurer who has failed to complete the initial	868
education programs required by this section and invests in other	869
than the investments permitted by division (F)(1) of this section	870
immediately shall have the county treasurer's authority to invest	871
county funds and to manage the county portfolio suspended, and	872
this authority shall be transferred to the county's investment	873
advisory committee until full compliance with the initial	874
education programs is determined by the treasurer of state.	875

(3) If a county treasurer fails to complete continuing	876
education programs required by this section and invests in other	877
than the investments permitted by division (F)(1) of this section,	878
the county treasurer is subject to divisions (B) to (E) of section	879
321.47 of the Revised Code, including possible suspension of the	880
treasurer's authority to invest county funds and to manage the	881
county portfolio and transfer of this authority to the county's	882
investment advisory committee.	883

(G)(1) There is hereby created in the state treasury the	884
county treasurer education fund, to be used by the treasurer of	885
state for actual and necessary expenses of initial education	886
programs and continuing education held pursuant to this section	887
and section 135.22 of the Revised Code. All registration fees	888
collected by the treasurer of state under this section and section	889
135.22 of the Revised Code shall be paid into that fund.	890

(2) All registration fees collected by the auditor of state	891
under this section shall be paid into the auditor of state	892
training program fund established under section 117.44 of the	893
Revised Code.	894

(H) The treasurer of state, with the advice and consent of	895
the auditor of state, may adopt reasonable rules not inconsistent	896
with this section for the implementation of this section.	897

Sec. 507.02.  When a township fiscal officer is unable to	898
carry out the duties of office because of illness, because of	899
entering the military service of the United States, because of a	900
court ordered suspension as provided for under section 507.13 of	901
the Revised Code, or because the fiscal officer is otherwise	902
incapacitated or disqualified, the board of township trustees	903
shall appoint a deputy fiscal officer, who shall have full power	904
to discharge the duties of the office. The deputy fiscal officer	905
shall serve during the period of time the fiscal officer is absent	906
or incapacitated, or until a successor fiscal officer is elected	907
and qualified. Before entering on the discharge of official	908
duties, the deputy fiscal officer shall give bond, for the	909
faithful discharge of official duties, as required under section	910
507.03 of the Revised Code. The board shall, by resolution, adjust	911
and determine the compensation of the fiscal officer and deputy	912
fiscal officer. The total compensation of both the fiscal officer	913
and any deputy fiscal officer shall not exceed the sums fixed by	914
section 507.09 of the Revised Code in any one year.	915

Sec. 507.12. (A) To enhance the background and working	916
knowledge of township fiscal officers in government accounting,	917
budgeting and financing, financial report preparation, and the	918
rules adopted by the auditor of state, the auditor of state shall	919
conduct education programs and continuing education courses for	920
individuals elected or appointed for the first time to the office	921
of township fiscal officer, and shall conduct continuing education	922
courses for individuals who continue to hold the office in a	923
subsequent term. The Ohio township association also may conduct	924
such initial education programs and continuing education courses	925
if approved by the auditor of state. The auditor of state, in	926
conjunction with the Ohio township association, shall determine	927
the manner and content of the initial education programs and	928
continuing education courses.	929

(B) A newly elected or appointed township fiscal officer	930
shall complete at least six hours of initial education programs	931
before commencing, or during the first year of, office. A township	932
fiscal officer who participates in a training program held under	933
section 117.44 of the Revised Code may apply those hours taken	934
before commencing office to the six hours of initial education	935
programs required under this division.	936

(C)(1) In addition to the six hours of initial education	937
required under division (B) of this section, a newly elected	938
township fiscal officer shall complete at least a total of	939
eighteen continuing education hours during the township fiscal	940
officer's first term of office.	941

(2) A township fiscal officer who is elected to a subsequent	942
term of office shall complete twelve hours of continuing education	943
courses in each subsequent term of office.	944

(3) The auditor of state shall adopt rules specifying the	945
initial education programs and continuing education courses that	946
are required for a township fiscal officer who has been appointed	947
to fill a vacancy. The requirements shall be proportionally	948
equivalent, based on the time remaining in the vacated office, to	949
the requirements for a newly elected township fiscal officer.	950

(4) At least two hours of ethics instruction shall be	951
included in the continuing education hours required by divisions	952
(C)(1) and (2) of this section.	953

(5) A township fiscal officer who participates in a training	954
program or seminar established under section 109.43 of the Revised	955
Code may apply the three hours of training to the continuing	956
education hours required by divisions (C)(1) and (2) of this	957
section.	958

(D)(1) A certified public accountant who serves as a township	959
fiscal officer may apply to the continuing education hours	960
required by division (C) of this section any hours of continuing	961
education completed under section 4701.11 of the Revised Code	962
after being elected or appointed as a township fiscal officer.	963

(2) A township fiscal officer may apply to the continuing	964
education hours required by division (C) of this section any hours	965
of continuing education completed under section 135.22 of the	966
Revised Code after being elected or appointed as a township fiscal	967
officer.	968

(3) A township fiscal officer who teaches an approved	969
continuing education course under division (C) of this section is	970
entitled to credit for the course in the same manner as if the	971
township fiscal officer had attended the course.	972

(E) The auditor of state shall adopt rules for verifying the	973
completion of initial education programs and continuing education	974
courses required under this section. The auditor of state shall	975
issue a certificate of completion to each township fiscal officer	976
who completes the initial education programs and continuing	977
education courses. The auditor of state shall issue a "failure to	978
complete" notice to any township fiscal officer who is required to	979
complete initial education programs and continuing education	980
courses under this section, but who fails to do so. The notice is	981
for informational purposes only and does not affect any	982
individual's ability to hold the office of township fiscal	983
officer.	984

(F) Each board of township trustees shall approve a	985
reasonable amount requested by the township fiscal officer to	986
cover the costs the township fiscal officer is required to incur	987
to meet the requirements of this section, including registration	988
fees, lodging and meal expenses, and travel expenses.	989

Sec. 507.13.  (A)(1) If a township fiscal officer purposely,	990
knowingly, or recklessly fails to perform a fiscal duty expressly	991
imposed by law with respect to the fiscal duties of the office of	992
township fiscal officer or purposely, knowingly, or recklessly	993
commits any act expressly prohibited by law with respect to the	994
fiscal duties of that office, four residents of the township may	995
submit sworn affidavits alleging the violation, together with	996
evidence supporting the allegations, to the auditor of state. The	997
sworn affidavits and evidence shall be submitted in the format	998
prescribed by rule of the auditor of state under section 117.45 of	999
the Revised Code. A person who makes a false statement in a sworn	1000
affidavit, for purposes of this section, is guilty of	1001
falsification under section 2921.13 of the Revised Code.	1002

(2) The auditor of state shall review the sworn affidavits	1003
and the evidence. Within ten business days after receiving the	1004
sworn affidavits, unless, for good cause, additional time is	1005
required, the auditor of state shall determine whether clear and	1006
convincing evidence supports the allegations. If the auditor of	1007
state finds that no allegation is supported by clear and	1008
convincing evidence, the auditor of state shall submit those	1009
findings in writing to the township fiscal officer and the persons	1010
who initiated the sworn affidavits. If the auditor of state finds	1011
by clear and convincing evidence that an allegation is supported	1012
by the evidence, the auditor of state shall submit those findings	1013
in writing to the attorney general, the township fiscal officer,	1014
and the persons who initiated the sworn affidavits. The findings	1015
shall include a copy of the sworn affidavits and the evidence	1016
submitted under division (A)(1) of this section.	1017

(3)(a) The attorney general shall review the auditor of	1018
state's findings and the sworn affidavits and evidence. Within ten	1019
business days after receiving the sworn affidavits and evidence,	1020
unless, for good cause, additional time is required, the attorney	1021
general shall determine whether clear and convincing evidence	1022
supports the allegations. If the attorney general finds that no	1023
allegation is supported by clear and convincing evidence, the	1024
attorney general, by certified mail, shall notify the auditor of	1025
state, the township fiscal officer, and the persons who initiated	1026
the sworn affidavits, that no complaint for the removal of the	1027
township fiscal officer from public office will be filed.	1028

(b) If the attorney general finds by clear and convincing	1029
evidence that an allegation is supported by the evidence, the	1030
attorney general, by certified mail, shall notify the auditor of	1031
state, the township fiscal officer, and the persons who initiated	1032
the sworn affidavits of that fact, and shall commence an action	1033
for the removal of the township fiscal officer from public office	1034
under division (B) of this section.	1035

(c) Nothing in this section is intended to limit the	1036
authority of the attorney general to enter into mediation,	1037
settlement, or resolution of any alleged violation before or	1038
following the commencement of an action under this section.	1039

(B)(1)(a) The attorney general has a cause of action for	1040
removal of a township fiscal officer who purposely, knowingly, or	1041
recklessly fails to perform a duty expressly imposed by law with	1042
respect to the office of township fiscal officer or purposely,	1043
knowingly, or recklessly commits any act expressly prohibited by	1044
law with respect to the office of township fiscal officer. Not	1045
later than forty-five days after sending a notice under division	1046
(A)(3)(b) of this section, the attorney general shall cause an	1047
action to be commenced against the township fiscal officer by	1048
filing a complaint for the removal of the township fiscal officer	1049
from public office. If any money is due, the attorney general	1050
shall join the sureties on the township fiscal officer's bond as	1051
parties. The court of common pleas of the county in which the	1052
township fiscal officer holds office has exclusive original	1053
jurisdiction of the action. The action shall proceed de novo as in	1054
the trial of a civil action. The court is not restricted to the	1055
evidence that was presented to the auditor of state and the	1056
attorney general before the action was filed. The action is	1057
governed by the Rules of Civil Procedure.	1058

(b) If the court finds by clear and convincing evidence that	1059
the township fiscal officer purposely, knowingly, or recklessly	1060
failed to perform a fiscal duty expressly imposed by law with	1061
respect to the fiscal duties of the office of township fiscal	1062
officer or purposely, knowingly, or recklessly committed any act	1063
expressly prohibited by law with respect to the fiscal duties of	1064
that office, the court shall issue an order removing the township	1065
fiscal officer from office and any order necessary for the	1066
preservation or restitution of public funds.	1067

(2) Except as otherwise provided in this division, an action	1068
for removal from office under this section is stayed during the	1069
pendency of any criminal action concerning a violation of an	1070
existing or former municipal ordinance or law of this or any other	1071
state or the United States that is substantially equivalent to any	1072
criminal violation in Title 29 of the Revised Code related to	1073
conduct in office, if the person charged in the criminal action	1074
committed the violation while serving as a township fiscal officer	1075
and the conduct constituting the violation was related to the	1076
duties of the office of fiscal officer or to the person's actions	1077
as the township fiscal officer. The stay may be lifted upon motion	1078
of the prosecuting attorney in the related criminal action.	1079

(3) Prior to or at the hearing, upon a showing of good cause,	1080
the court may issue an order restraining the township fiscal	1081
officer from entering the township fiscal officer's office and	1082
from conducting the affairs of the office pending the hearing on	1083
the complaint. If such an order is issued, the court may continue	1084
the order until the conclusion of the hearing and any appeals	1085
under this section.	1086

(4) The board of township trustees shall be responsible for	1087
the payment of reasonable attorney's fees for counsel for the	1088
township fiscal officer. If judgment is entered against the	1089
township fiscal officer, the court shall order the township fiscal	1090
officer to reimburse the board for attorney's fees and costs up to	1091
a reasonable amount, as determined by the court. Expenses incurred	1092
by the board in a removal action shall be paid out of the township	1093
general fund.	1094

(C) The judgment of the court is final and conclusive unless	1095
reversed, vacated, or modified on appeal. An appeal may be taken	1096
by any party, and shall proceed as in the case of appeals in civil	1097
actions and in accordance with the Rules of Appellate Procedure.	1098
Upon the filing of a notice of appeal by any party to the	1099
proceedings, the court of appeals shall hear the case as an	1100
expedited appeal under Rule 11.2 of the Rules of Appellate	1101
Procedure. The township fiscal officer has the right of review or	1102
appeal to the supreme court.	1103

(D) If a final judgment for removal from public office is	1104
entered against the township fiscal officer, the office shall be	1105
deemed vacated, and the vacancy shall be filled as provided in	1106
section 503.24 of the Revised Code. Except as otherwise provided	1107
by law, an individual removed from public office under this	1108
section is not entitled to hold any public office for four years	1109
following the date of the final judgment, and is not entitled to	1110
hold any public office until any repayment or restitution required	1111
by the court is satisfied.	1112

(E) For the purposes of this section:

1113

(1) A person acts purposely when it is the person's specific	1114
intention to cause a certain result, or, when the gist of the	1115
offense is a prohibition against conduct of a certain nature,	1116
regardless of what the person intends to accomplish thereby, it is	1117
the person's specific intention to engage in conduct of that	1118
nature.	1119

(2) A person acts knowingly, regardless of the person's	1120
purpose, when the person is aware that the person's conduct will	1121
probably cause a certain result or will probably be of a certain	1122
nature. A person has knowledge of circumstances when the person is	1123
aware that such circumstances probably exist.	1124

(3) A person acts recklessly when, with heedless indifference	1125
to the consequences, the person perversely disregards a known risk	1126
that the person's conduct is likely to cause a certain result or	1127
is likely to be of a certain nature. A person is reckless with	1128
respect to circumstances when, with heedless indifference to the	1129
consequences, the person perversely disregards a known risk that	1130
such circumstances are likely to exist.	1131

(F) The proceedings provided for in this section may be used	1132
as an alternative to the removal proceedings prescribed under	1133
sections 3.07 to 3.10 of the Revised Code or other methods of	1134
removal authorized by law.	1135

Sec. 733.78.  (A) As used in this section, "fiscal officer"	1136
means a village fiscal officer, a village clerk-treasurer, a	1137
village clerk, a city auditor, a city treasurer or, in the case of	1138
a municipal corporation having a charter that designates an	1139
officer who, by virtue of the charter, has duties and functions	1140
similar to those of the city or village officers referred to in	1141
this section, the officer so designated by the charter.	1142

(B)(1) If a fiscal officer purposely, knowingly, or	1143
recklessly fails to perform a fiscal duty expressly imposed by law	1144
with respect to the fiscal duties of the office of fiscal officer	1145
or purposely, knowingly, or recklessly commits any act expressly	1146
prohibited by law with respect to the fiscal duties of the office	1147
of fiscal officer, a member of the legislative authority of the	1148
municipal corporation may submit a sworn affidavit alleging the	1149
violation, together with evidence supporting the allegations, to	1150
the auditor of state. The sworn affidavit and evidence shall be	1151
submitted in the format prescribed by rule of the auditor of state	1152
under section 117.45 of the Revised Code. A person who makes a	1153
false statement in a sworn affidavit, for purposes of this	1154
section, is guilty of falsification under section 2921.13 of the	1155
Revised Code.	1156

(2) The auditor of state shall review the sworn affidavit and	1157
the evidence. Within ten business days after receiving the sworn	1158
affidavit and evidence, unless, for good cause, additional time is	1159
required, the auditor of state shall determine whether clear and	1160
convincing evidence supports the allegations. If the auditor of	1161
state finds that no allegation is supported by clear and	1162
convincing evidence, the auditor of state shall submit those	1163
findings in writing to the fiscal officer and the person who	1164
initiated the sworn affidavit. If the auditor of state finds by	1165
clear and convincing evidence that an allegation is supported by	1166
the evidence, the auditor of state shall submit those findings in	1167
writing to the attorney general, the fiscal officer, and the	1168
person who initiated the sworn affidavit. The findings shall	1169
include a copy of the sworn affidavit and the evidence submitted	1170
under division (B)(1) of this section.	1171

(3)(a) The attorney general shall review the auditor of	1172
state's findings and the sworn affidavit and evidence. Within ten	1173
business days after receiving them, unless, for good cause,	1174
additional time is required, the attorney general shall determine	1175
whether clear and convincing evidence supports the allegations. If	1176
the attorney general finds that no allegation is supported by	1177
clear and convincing evidence, the attorney general, by certified	1178
mail, shall notify the auditor of state, the fiscal officer, and	1179
the person who initiated the sworn affidavit that no complaint for	1180
the removal of the fiscal officer from public office will be	1181
filed.	1182

(b) If the attorney general finds by clear and convincing	1183
evidence that an allegation is supported by the evidence, the	1184
attorney general, by certified mail, shall notify the auditor of	1185
state, the fiscal officer, and the person who initiated the sworn	1186
affidavit of that fact, and shall commence an action for the	1187
removal of the fiscal officer from public office under division	1188
(C) of this section.	1189

(c) Nothing in this section is intended to limit the	1190
authority of the attorney general to enter into mediation,	1191
settlement, or resolution of any alleged violation before or	1192
following the commencement of an action under this section.	1193

(C)(1)(a) The attorney general has a cause of action for	1194
removal of a fiscal officer who purposely, knowingly, or	1195
recklessly fails to perform a duty expressly imposed by law with	1196
respect to the office of fiscal officer or purposely, knowingly,	1197
or recklessly commits any act expressly prohibited by law with	1198
respect to the office of fiscal officer. Not later than forty-five	1199
days after sending a notice under division (B)(3)(b) of this	1200
section, the attorney general shall cause an action to be	1201
commenced against the fiscal officer by filing a complaint for the	1202
removal of the fiscal officer from public office. If any money is	1203
due, the attorney general shall join the sureties on the fiscal	1204
officer's bond as parties. The court of common pleas of the county	1205
in which the fiscal officer holds office has exclusive original	1206
jurisdiction of the action. The action shall proceed de novo as in	1207
the trial of a civil action. The court is not restricted to the	1208
evidence that was presented to the auditor of state and the	1209
attorney general before the action was filed. The action is	1210
governed by the Rules of Civil Procedure.	1211

(b) If the court finds by clear and convincing evidence that	1212
the fiscal officer purposely, knowingly, or recklessly failed to	1213
perform a fiscal duty expressly imposed by law with respect to the	1214
fiscal duties of the office of fiscal officer or purposely,	1215
knowingly, or recklessly committed any act expressly prohibited by	1216
law with respect to the fiscal duties of that office, the court	1217
shall issue an order removing the fiscal officer from office and	1218
any order necessary for the preservation or restitution of public	1219
funds.	1220

(2) Except as otherwise provided in this division, an action	1221
for removal from office under this section is stayed during the	1222
pendency of any criminal action concerning a violation of an	1223
existing or former municipal ordinance or law of this or any other	1224
state or the United States that is substantially equivalent to any	1225
criminal violation in Title 29 of the Revised Code related to	1226
conduct in office, if the person charged in the criminal action	1227
committed the violation while serving as a fiscal officer and the	1228
conduct constituting the violation was related to the duties of	1229
the office of fiscal officer or to the person's actions as the	1230
fiscal officer. The stay may be lifted upon motion of the	1231
prosecuting attorney in the related criminal action.	1232

(3) Prior to or at the hearing, upon a showing of good cause,	1233
the court may issue an order restraining the fiscal officer from	1234
entering the fiscal officer's office and from conducting the	1235
affairs of the office pending the hearing on the complaint. If	1236
such an order is issued, the court may continue the order until	1237
the conclusion of the hearing and any appeals under this section.	1238

(4) The legislative authority of the municipal corporation	1239
shall be responsible for the payment of reasonable attorney's fees	1240
for counsel for the fiscal officer. If judgment is entered against	1241
the fiscal officer, the court shall order the fiscal officer to	1242
reimburse the legislative authority for attorney's fees and costs	1243
up to a reasonable amount, as determined by the court.	1244

(D) The judgment of the court is final and conclusive unless	1245
reversed, vacated, or modified on appeal. An appeal may be taken	1246
by any party, and shall proceed as in the case of appeals in civil	1247
actions and in accordance with the Rules of Appellate Procedure.	1248
Upon the filing of a notice of appeal by any party to the	1249
proceedings, the court of appeals shall hear the case as an	1250
expedited appeal under Rule 11.2 of the Rules of Appellate	1251
Procedure. The fiscal officer has the right of review or appeal to	1252
the supreme court.	1253

(E) If a final judgment for removal from public office is	1254
entered against the fiscal officer, the office shall be deemed	1255
vacated, and the vacancy shall be filled as provided in section	1256
733.31 of the Revised Code. Except as otherwise provided by law,	1257
an individual removed from public office under this section is not	1258
entitled to hold any public office for four years following the	1259
date of the final judgment, and is not entitled to hold any public	1260
office until any repayment or restitution required by the court is	1261
satisfied.	1262

(F) If a municipal corporation's charter establishes a	1263
procedure for the removal of officers from office that conflicts	1264
with the removal procedure established by this section, the	1265
procedure for the removal of officers in the charter prevails.	1266

(G) For the purposes of this section:

1267

(1) A person acts purposely when it is the person's specific	1268
intention to cause a certain result, or, when the gist of the	1269
offense is a prohibition against conduct of a certain nature,	1270
regardless of what the person intends to accomplish thereby, it is	1271
the person's specific intention to engage in conduct of that	1272
nature.	1273

(2) A person acts knowingly, regardless of the person's	1274
purpose, when the person is aware that the person's conduct will	1275
probably cause a certain result or will probably be of a certain	1276
nature. A person has knowledge of circumstances when the person is	1277
aware that such circumstances probably exist.	1278

(3) A person acts recklessly when, with heedless indifference	1279
to the consequences, the person perversely disregards a known risk	1280
that the person's conduct is likely to cause a certain result or	1281
is likely to be of a certain nature. A person is reckless with	1282
respect to circumstances when, with heedless indifference to the	1283
consequences, the person perversely disregards a known risk that	1284
such circumstances are likely to exist.	1285

(H) The proceedings provided for in this section may be used	1286
as an alternative to the removal proceedings prescribed under	1287
sections 3.07 to 3.10 of the Revised Code or other methods of	1288
removal authorized by law.	1289

Sec. 733.81. (A) As used in this section, "fiscal officer"	1290
means the city auditor, city treasurer, village fiscal officer,	1291
village clerk-treasurer, village clerk, and, in the case of a	1292
municipal corporation having a charter that designates an officer	1293
who, by virtue of the charter, has duties and functions similar to	1294
those of the city or village officers referred to in this section,	1295
the officer so designated by the charter.	1296

(B) To enhance the background and working knowledge of fiscal	1297
officers in government accounting, budgeting and financing,	1298
financial report preparation, and the rules adopted by the auditor	1299
of state, the auditor of state shall conduct education programs	1300
and continuing education courses for individuals elected or	1301
appointed for the first time to the office of fiscal officer, and	1302
shall conduct continuing education courses for individuals who	1303
continue to hold the office in a subsequent term. The Ohio	1304
municipal league also may conduct such initial education programs	1305
and continuing education courses if approved by the auditor of	1306
state. The auditor of state, in conjunction with the Ohio	1307
municipal league, shall determine the manner and content of the	1308
initial education programs and continuing education courses.	1309

(C) A newly elected or appointed fiscal officer shall	1310
complete at least six hours of initial education programs before	1311
commencing, or during the first year of, office. A fiscal officer	1312
who participates in a training program held under section 117.44	1313
of the Revised Code may apply those hours taken before commencing	1314
office to the six hours of initial education programs required	1315
under this division.	1316

(D)(1) In addition to the six hours of initial education	1317
required under division (B) of this section, a newly elected	1318
fiscal officer shall complete at least a total of eighteen	1319
continuing education hours during the fiscal officer's first term	1320
of office.	1321

(2) A fiscal officer who is elected to a subsequent term of	1322
office shall complete twelve hours of continuing education courses	1323
in each subsequent term of office.	1324

(3) The auditor of state shall adopt rules specifying the	1325
initial education programs and continuing education courses that	1326
are required for a fiscal officer who has been appointed to fill a	1327
vacancy. The requirements shall be proportionally equivalent,	1328
based on the time remaining in the vacated office, to the	1329
requirements for a newly elected fiscal officer.	1330

(4) At least two hours of ethics instruction shall be	1331
included in the continuing education hours required by divisions	1332
(D)(1) and (2) of this section.	1333

(5) A fiscal officer who participates in a training program	1334
or seminar established under section 109.43 of the Revised Code	1335
may apply the three hours of training to the continuing education	1336
hours required by divisions (D)(1) and (2) of this section.	1337

(E)(1) A certified public accountant who serves as a fiscal	1338
officer may apply to the continuing education hours required by	1339
division (D) of this section any hours of continuing education	1340
completed under section 4701.11 of the Revised Code after being	1341
elected or appointed as a fiscal officer.	1342

(2) A fiscal officer may apply to the continuing education	1343
hours required by division (D) of this section any hours of	1344
continuing education completed under section 135.22 of the Revised	1345
Code after being elected or appointed as a fiscal officer.	1346

(3) A fiscal officer who teaches an approved continuing	1347
education course under division (D) of this section is entitled to	1348
credit for the course in the same manner as if the fiscal officer	1349
had attended the course.	1350

(F) The auditor of state shall adopt rules for verifying the	1351
completion of initial education programs and continuing education	1352
courses required under this section for each category of fiscal	1353
officer. The auditor of state shall issue a certificate of	1354
completion to each fiscal officer who completes the initial	1355
education programs and continuing education courses. The auditor	1356
of state shall issue a "failure to complete" notice to any fiscal	1357
officer who is required to complete initial education programs and	1358
continuing education courses under this section, but who fails to	1359
do so. The notice is for informational purposes only and does not	1360
affect any individual's ability to hold the office to which the	1361
individual was elected or appointed.	1362

(G) The legislative authority of a municipal corporation	1363
shall approve a reasonable amount requested by the fiscal officer	1364
to cover the costs the fiscal officer is required to incur to meet	1365
the requirements of this section, including registration fees,	1366
lodging and meal expenses, and travel expenses.	1367

Sec. 2921.13.  (A) No person shall knowingly make a false	1368
statement, or knowingly swear or affirm the truth of a false	1369
statement previously made, when any of the following applies:	1370

(1) The statement is made in any official proceeding.

1371

(2) The statement is made with purpose to incriminate	1372
another.	1373

(3) The statement is made with purpose to mislead a public	1374
official in performing the public official's official function.	1375

(4) The statement is made with purpose to secure the payment	1376
of unemployment compensation; Ohio works first; prevention,	1377
retention, and contingency benefits and services; disability	1378
financial assistance; retirement benefits or health care coverage	1379
from a state retirement system; economic development assistance,	1380
as defined in section 9.66 of the Revised Code; or other benefits	1381
administered by a governmental agency or paid out of a public	1382
treasury.	1383

(5) The statement is made with purpose to secure the issuance	1384
by a governmental agency of a license, permit, authorization,	1385
certificate, registration, release, or provider agreement.	1386

(6) The statement is sworn or affirmed before a notary public	1387
or another person empowered to administer oaths.	1388

(7) The statement is in writing on or in connection with a	1389
report or return that is required or authorized by law.	1390

(8) The statement is in writing and is made with purpose to	1391
induce another to extend credit to or employ the offender, to	1392
confer any degree, diploma, certificate of attainment, award of	1393
excellence, or honor on the offender, or to extend to or bestow	1394
upon the offender any other valuable benefit or distinction, when	1395
the person to whom the statement is directed relies upon it to	1396
that person's detriment.	1397

(9) The statement is made with purpose to commit or	1398
facilitate the commission of a theft offense.	1399

(10) The statement is knowingly made to a probate court in	1400
connection with any action, proceeding, or other matter within its	1401
jurisdiction, either orally or in a written document, including,	1402
but not limited to, an application, petition, complaint, or other	1403
pleading, or an inventory, account, or report.	1404

(11) The statement is made on an account, form, record,	1405
stamp, label, or other writing that is required by law.	1406

(12) The statement is made in connection with the purchase of	1407
a firearm, as defined in section 2923.11 of the Revised Code, and	1408
in conjunction with the furnishing to the seller of the firearm of	1409
a fictitious or altered driver's or commercial driver's license or	1410
permit, a fictitious or altered identification card, or any other	1411
document that contains false information about the purchaser's	1412
identity.	1413

(13) The statement is made in a document or instrument of	1414
writing that purports to be a judgment, lien, or claim of	1415
indebtedness and is filed or recorded with the secretary of state,	1416
a county recorder, or the clerk of a court of record.	1417

(14) The statement is made in an application filed with a	1418
county sheriff pursuant to section 2923.125 of the Revised Code in	1419
order to obtain or renew a concealed handgun license or is made in	1420
an affidavit submitted to a county sheriff to obtain a concealed	1421
handgun license on a temporary emergency basis under section	1422
2923.1213 of the Revised Code.	1423

(15) The statement is required under section 5743.71 of the	1424
Revised Code in connection with the person's purchase of	1425
cigarettes or tobacco products in a delivery sale.	1426

(B) No person, in connection with the purchase of a firearm,	1427
as defined in section 2923.11 of the Revised Code, shall knowingly	1428
furnish to the seller of the firearm a fictitious or altered	1429
driver's or commercial driver's license or permit, a fictitious or	1430
altered identification card, or any other document that contains	1431
false information about the purchaser's identity.	1432

(C) No person, in an attempt to obtain a concealed handgun	1433
license under section 2923.125 of the Revised Code, shall	1434
knowingly present to a sheriff a fictitious or altered document	1435
that purports to be certification of the person's competence in	1436
handling a handgun as described in division (B)(3) of that	1437
section.	1438

(D) It is no defense to a charge under division (A)(6) of	1439
this section that the oath or affirmation was administered or	1440
taken in an irregular manner.	1441

(E) If contradictory statements relating to the same fact are	1442
made by the offender within the period of the statute of	1443
limitations for falsification, it is not necessary for the	1444
prosecution to prove which statement was false but only that one	1445
or the other was false.	1446

(F)(1) Whoever violates division (A)(1), (2), (3), (4), (5),	1447
(6), (7), (8), (10), (11), (13), or (15) of this section is guilty	1448
of falsification,. Except as otherwise provided in this division,	1449
falsification is a misdemeanor of the first degree.	1450

(2) Whoever violates division (A)(9) of this section is	1451
guilty of falsification in a theft offense. Except as otherwise	1452
provided in this division, falsification in a theft offense is a	1453
misdemeanor of the first degree. If the value of the property or	1454
services stolen is one thousand dollars or more and is less than	1455
seven thousand five hundred dollars, falsification in a theft	1456
offense is a felony of the fifth degree. If the value of the	1457
property or services stolen is seven thousand five hundred dollars	1458
or more and is less than one hundred fifty thousand dollars,	1459
falsification in a theft offense is a felony of the fourth degree.	1460
If the value of the property or services stolen is one hundred	1461
fifty thousand dollars or more, falsification in a theft offense	1462
is a felony of the third degree.	1463

(3) Whoever violates division (A)(12) or (B) of this section	1464
is guilty of falsification to purchase a firearm, a felony of the	1465
fifth degree.	1466

(4) Whoever violates division (A)(14) or (C) of this section	1467
is guilty of falsification to obtain a concealed handgun license,	1468
a felony of the fourth degree.	1469

(5) Whoever violates division (A) of this section in removal	1470
proceedings under section 319.26, 321.37, 507.13, or 733.78 of the	1471
Revised Code is guilty of falsification regarding a removal	1472
proceeding, a felony of the third degree.	1473

(G) A person who violates this section is liable in a civil	1474
action to any person harmed by the violation for injury, death, or	1475
loss to person or property incurred as a result of the commission	1476
of the offense and for reasonable attorney's fees, court costs,	1477
and other expenses incurred as a result of prosecuting the civil	1478
action commenced under this division. A civil action under this	1479
division is not the exclusive remedy of a person who incurs	1480
injury, death, or loss to person or property as a result of a	1481
violation of this section.	1482

Sec. 2921.44.  (A) No law enforcement officer shall	1483
negligently do any of the following:	1484

(1) Fail to serve a lawful warrant without delay;

1485

(2) Fail to prevent or halt the commission of an offense or	1486
to apprehend an offender, when it is in the law enforcement	1487
officer's power to do so alone or with available assistance.	1488

(B) No law enforcement, ministerial, or judicial officer	1489
shall negligently fail to perform a lawful duty in a criminal case	1490
or proceeding.	1491

(C) No officer, having charge of a detention facility, shall	1492
negligently do any of the following:	1493

(1) Allow the detention facility to become littered or	1494
unsanitary;	1495

(2) Fail to provide persons confined in the detention	1496
facility with adequate food, clothing, bedding, shelter, and	1497
medical attention;	1498

(3) Fail to control an unruly prisoner, or to prevent	1499
intimidation of or physical harm to a prisoner by another;	1500

(4) Allow a prisoner to escape;

1501

(5) Fail to observe any lawful and reasonable regulation for	1502
the management of the detention facility.	1503

(D) No public official of the state shall recklessly create a	1504
deficiency, incur a liability, or expend a greater sum than is	1505
appropriated by the general assembly for the use in any one year	1506
of the department, agency, or institution of the state with which	1507
the public official is connected.	1508

(E) No public servant shall recklessly fail to perform a duty	1509
expressly imposed by law with respect to the public servant's	1510
office, or recklessly do any act expressly forbidden by law with	1511
respect to the public servant's office.	1512

(F) Whoever violates this section is guilty of dereliction of	1513
duty, a misdemeanor of the second degree.	1514

(G) Except as otherwise provided by law, a public servant who	1515
is a county treasurer; county auditor; township fiscal officer;	1516
city auditor; city treasurer; village fiscal officer; village	1517
clerk-treasurer; village clerk; in the case of a municipal	1518
corporation having a charter that designates an officer who, by	1519
virtue of the charter, has duties and functions similar to those	1520
of the city or village officers referred to in this section, the	1521
officer so designated by the charter; school district treasurer;	1522
fiscal officer of a community school established under Chapter	1523
3314. of the Revised Code; treasurer of a science, technology,	1524
engineering, and mathematics school established under Chapter	1525
3326. of the Revised Code; or fiscal officer of a	1526
college-preparatory boarding school established under Chapter	1527
3328. of the Revised Code and is convicted of or pleads guilty to	1528
dereliction of duty is disqualified from holding any public	1529
office, employment, or position of trust in this state for four	1530
years following the date of conviction or of entry of the plea,	1531
and is not entitled to hold any public office until any repayment	1532
or restitution required by the court is satisfied.	1533

(H) As used in this section, "public servant" includes anthe	1534
following:	1535

(1) An officer or employee of a contractor as defined in	1536
section 9.08 of the Revised Code;	1537

(2) A fiscal officer employed by the operator of a community	1538
school established under Chapter 3314. of the Revised Code or by	1539
the operator of a college-preparatory boarding school established	1540
under Chapter 3328. of the Revised Code.	1541

Sec. 3313.30. (A) If the auditor of state or a public	1542
accountant, under section 117.41 of the Revised Code, declares a	1543
school district to be unauditable, the auditor of state shall	1544
provide written notification of that declaration to the district	1545
and the department of education. The auditor of state also shall	1546
post the notification on the auditor of state's web site.	1547

(B) If the district's current treasurer held that position	1548
during the period for which the district is unauditable, upon	1549
receipt of the notification under division (A) of this section,	1550
the district board of education shall suspend the treasurer until	1551
the auditor of state or a public accountant has completed an audit	1552
of the district. Suspension of the treasurer may be with or	1553
without pay, as determined by the district board based on the	1554
circumstances that prompted the auditor of state's declaration.	1555
The district board shall appoint a person to assume the duties of	1556
the treasurer during the period of the suspension. If the	1557
appointee is not licensed as a treasurer under section 3301.074 of	1558
the Revised Code, the appointee shall be approved by the	1559
superintendent of public instruction before assuming the duties of	1560
the treasurer. The state board of education may take action under	1561
section 3319.31 of the Revised Code to suspend, revoke, or limit	1562
the license of a treasurer who has been suspended under this	1563
division.	1564

(C) Not later than forty-five days after receiving the	1565
notification under division (A) of this section, the district	1566
board shall provide a written response to the auditor of state.	1567
The response shall include the following:	1568

(1) An overview of the process the district board will use to	1569
review and understand the circumstances that led to the district	1570
becoming unauditable;	1571

(2) A plan for providing the auditor of state with the	1572
documentation necessary to complete an audit of the district and	1573
for ensuring that all financial documents are available in the	1574
future;	1575

(3) The actions the district board will take to ensure that	1576
the plan described in division (C)(2) of this section is	1577
implemented.	1578

(D) If the school district fails to make reasonable efforts	1579
and continuing progress to bring its accounts, records, files, or	1580
reports into an auditable condition within ninety days after being	1581
declared unauditable, the auditor of state, in addition to	1582
requesting legal action under sections 117.41 and 117.42 of the	1583
Revised Code, shall notify the district and the department of the	1584
district's failure. If the auditor of state or a public accountant	1585
subsequently is able to complete a financial audit of the	1586
district, the auditor of state shall notify the district and the	1587
department that the audit has been completed.	1588

(E) Notwithstanding any provision to the contrary in Chapter	1589
3317. of the Revised Code or in any other provision of law, upon	1590
notification by the auditor of state under division (D) of this	1591
section that the district has failed to make reasonable efforts	1592
and continuing progress to bring its accounts, records, files, or	1593
reports into an auditable condition, the department shall	1594
immediately cease all payments to the district under Chapter 3317.	1595
of the Revised Code and any other provision of law. Upon	1596
subsequent notification from the auditor of state under that	1597
division that the auditor of state or a public accountant was able	1598
to complete a financial audit of the district, the department	1599
shall release all funds withheld from the district under this	1600
section.	1601

Sec. 3314.023. In order to provide monitoring and technical	1602
assistance, a representative of the sponsor of a community school	1603
shall meet with the governing authority or treasurerfiscal	1604
officer of the school and shall review the financial and	1605
enrollment records of the school at least once every month. Not	1606
later than ten days after each review, the sponsor shall provide	1607
the governing authority and fiscal officer with a written report	1608
regarding the review.	1609

Sec. 3314.50.  No community school shall, on or after the	1610
effective date of this section, open for operation in any school	1611
year unless the governing authority of the school has posted a	1612
surety bond in the amount of fifty thousand dollars with the	1613
auditor of state. In lieu of a surety bond, a community school	1614
governing authority may deposit with the auditor of state cash in	1615
the amount of fifty thousand dollars as a guarantee of payment.	1616
The bond or cash guarantee shall be used, in the event the school	1617
closes, to pay the auditor of state any moneys owed by the school	1618
for the costs of audits conducted by the auditor of state or a	1619
public accountant under Chapter 117. of the Revised Code.	1620

Immediately upon the filing of a surety bond or the deposit	1621
of cash, the auditor of state shall deliver the bond or cash to	1622
the treasurer of state, who shall hold it in trust for the	1623
purposes prescribed in this section. The treasurer of state shall	1624
be responsible for the safekeeping of all surety bonds filed or	1625
cash deposited under this section. The auditor of state shall	1626
notify the department of education when the school's governing	1627
authority has filed the bond or deposited the cash guarantee.	1628

When the auditor of state finds that a community school has	1629
closed and cannot pay for the costs of audits, the auditor of	1630
state shall declare the surety bond or cash deposit forfeited. The	1631
auditor of state shall certify the amount of forfeiture to the	1632
treasurer of state, who shall pay money from the named surety or	1633
from the school's cash deposit as needed to reimburse the auditor	1634
of state or public accountant for costs incurred in conducting	1635
audits of the school.	1636

Sec. 267.50.70.        Sec. 3314.51. UNAUDITABLE COMMUNITY SCHOOL(A)

1637

(A) If the Auditorauditor of Statestate or a public	1638
accountant, pursuant tounder section 117.41 of the Revised Code,	1639
declares a community school established under Chapter 3314. of	1640
the Revised Code to be unauditable, the Auditorauditor of State	1641
state shall provide written notification of that declaration to	1642
the school, the school's sponsor, and the Departmentdepartment of	1643
Educationeducation. The Auditorauditor of Statestate also	1644
shall post the notification on the Auditorauditor of State's	1645
state's web site.	1646

(B) If the community school's current fiscal officer held	1647
that position during the period for which the school is	1648
unauditable, upon receipt of the notification under division (A)	1649
of this section, the governing authority of the school shall	1650
suspend the fiscal officer until the auditor of state or a public	1651
accountant has completed an audit of the school, except that if	1652
the school has an operator and the operator employs the fiscal	1653
officer, the operator shall suspend the fiscal officer for that	1654
period. Suspension of the fiscal officer may be with or without	1655
pay, as determined by the entity imposing the suspension based on	1656
the circumstances that prompted the auditor of state's	1657
declaration. The entity imposing the suspension shall appoint a	1658
person to assume the duties of the fiscal officer during the	1659
period of the suspension. If the appointee is not licensed as a	1660
treasurer under section 3301.074 of the Revised Code, the	1661
appointee shall be approved by the superintendent of public	1662
instruction before assuming the duties of the fiscal officer. The	1663
state board of education may take action under section 3319.31 of	1664
the Revised Code to suspend, revoke, or limit the license of a	1665
fiscal officer who has been suspended under this division.	1666

(C) Notwithstanding any provision to the contrary in Chapter	1667
3314. of the Revised Codethis chapter or in any other provision	1668
of law, athe sponsor of athe community school that is notified	1669
by the Auditor of State under division (A) of this section that a	1670
community school it sponsors is unauditable shall not enter into	1671
contracts with any additional community schools under section	1672
3314.03 of the Revised Code untilbetween ninety days after the	1673
date of the declaration under division (A) of this section and the	1674
date the Auditorauditor of Statestate or a public accountant has	1675
completed a financial audit of thatthe school.	1676

(C)(D) Not later than forty-five days after receiving the	1677
notification by the Auditor of State under division (A) of this	1678
section that a community school is unauditable, the sponsor of the	1679
community school shall provide a written response to the Auditor	1680
auditor of Statestate. The sponsor shall provide a copy of the	1681
response to the community school. The response shall include the	1682
following:	1683

(1) An overview of the process the sponsor will use to review	1684
and understand the circumstances that led to the community school	1685
becoming unauditable;	1686

(2) A plan for providing the Auditorauditor of Statestate	1687
with the documentation necessary to complete an audit of the	1688
community school and for ensuring that all financial documents are	1689
available in the future;	1690

(3) The actions the sponsor will take to ensure that the plan	1691
described in division (C)(D)(2) of this section is implemented.	1692

(D)(E) If athe community school fails to make reasonable	1693
efforts and continuing progress to bring its accounts, records,	1694
files, or reports into an auditable condition within ninety days	1695
after being declared unauditable, the Auditorauditor of State	1696
state, in addition to requesting legal action under sections	1697
117.41 and 117.42 of the Revised Code, shall notify the Department	1698
school's sponsor and the department of the school's failure. If	1699
the Auditorauditor of Statestate or a public accountant	1700
subsequently is able to complete a financial audit of the school,	1701
the Auditorauditor of Statestate shall notify the Department	1702
school's sponsor and the department that the audit has been	1703
completed.	1704

(E)(F) Notwithstanding any provision to the contrary in	1705
Chapter 3314. of the Revised Codethis chapter or in any other	1706
provision of law, upon notification by the Auditorauditor of	1707
Statestate under division (D)(E) of this section that athe	1708
community school has failed to make reasonable efforts and	1709
continuing progress to bring its accounts, records, files, or	1710
reports into an auditable condition following a declaration that	1711
the school is unauditable, the Departmentdepartment shall	1712
immediately cease all payments to the school under Chapter 3314.	1713
of the Revised Codethis chapter and any other provision of law.	1714
Upon subsequent notification from the Auditorauditor of State	1715
state under that division that the Auditorauditor of Statestate	1716
or a public accountant was able to complete a financial audit of	1717
the community school, the Departmentdepartment shall release all	1718
funds withheld from the school under this section.	1719

Sec. 3326.211. (A) If the auditor of state or a public	1720
accountant, pursuant to section 117.41 of the Revised Code,	1721
declares a science, technology, engineering, and mathematics	1722
school to be unauditable, the auditor of state shall provide	1723
written notification of that declaration to the school and the	1724
department of education. The auditor of state also shall post the	1725
notification on the auditor of state's web site.	1726

(B) If the STEM school's current treasurer held that position	1727
during the period for which the school is unauditable, upon	1728
receipt of the notification under division (A) of this section,	1729
the governing body of the school shall suspend the treasurer until	1730
the auditor of state or a public accountant has completed an audit	1731
of the school. Suspension of the treasurer may be with or without	1732
pay, as determined by the governing body based on the	1733
circumstances that prompted the auditor of state's declaration.	1734
The governing body shall appoint a person to assume the duties of	1735
the treasurer during the period of the suspension. If the	1736
appointee is not licensed as a treasurer under section 3301.074 of	1737
the Revised Code, the appointee shall be approved by the	1738
superintendent of public instruction before assuming the duties of	1739
the treasurer. The state board of education may take action under	1740
section 3319.31 of the Revised Code to suspend, revoke, or limit	1741
the license of a treasurer who has been suspended under this	1742
division.	1743

(C) Not later than forty-five days after receiving the	1744
notification under division (A) of this section, the governing	1745
body of the STEM school shall provide a written response to the	1746
auditor of state. The response shall include the following:	1747

(1) An overview of the process the governing body will use to	1748
review and understand the circumstances that led to the school	1749
becoming unauditable;	1750

(2) A plan for providing the auditor of state with the	1751
documentation necessary to complete an audit of the school and for	1752
ensuring that all financial documents are available in the future;	1753

(3) The actions the governing body will take to ensure that	1754
the plan described in division (C)(2) of this section is	1755
implemented.	1756

(D) If the STEM school fails to make reasonable efforts and	1757
continuing progress to bring its accounts, records, files, or	1758
reports into an auditable condition within ninety days after being	1759
declared unauditable, the auditor of state, in addition to	1760
requesting legal action under sections 117.41 and 117.42 of the	1761
Revised Code, shall notify the school and the department of the	1762
school's failure. If the auditor of state or a public accountant	1763
subsequently is able to complete a financial audit of the school,	1764
the auditor of state shall notify the school and the department	1765
that the audit has been completed.	1766

(E) Notwithstanding any provision to the contrary in this	1767
chapter or in any other provision of law, upon notification by the	1768
auditor of state under division (D) of this section that the STEM	1769
school has failed to make reasonable efforts and continuing	1770
progress to bring its accounts, records, files, or reports into an	1771
auditable condition, the department shall immediately cease all	1772
payments to the school under this chapter and any other provision	1773
of law. Upon subsequent notification from the auditor of state	1774
under that division that the auditor of state or a public	1775
accountant was able to complete a financial audit of the school,	1776
the department shall release all funds withheld from the school	1777
under this section.	1778

Sec. 3328.16.  (A) Each college-preparatory boarding school	1779
established under this chapter shall have a designated fiscal	1780
officer. The auditor of state may require by rule that the fiscal	1781
officer of any college-preparatory boarding school, before	1782
entering upon duties as fiscal officer, execute a bond in an	1783
amount and with surety to be approved by the school's board of	1784
trustees, payable to the state, conditioned for the faithful	1785
performance of all the official duties required of the fiscal	1786
officer. Any such bond shall be deposited with the school's board	1787
of trustees, and a copy of the bond shall be certified by the	1788
board and filed with the county auditor.	1789

(B) Before assuming the duties of fiscal officer, the fiscal	1790
officer designated under this section shall be licensed as a	1791
treasurer under section 3301.074 of the Revised Code. No	1792
college-preparatory boarding school shall allow a person to serve	1793
as fiscal officer who is not licensed as required by this	1794
division.	1795

Sec. 3328.37.  (A) If the auditor of state or a public	1796
accountant, under section 117.41 of the Revised Code, declares a	1797
college-preparatory boarding school established under this chapter	1798
to be unauditable, the auditor of state shall provide written	1799
notification of that declaration to the school and the department	1800
of education. The auditor of state also shall post the	1801
notification on the auditor of state's web site.	1802

(B) If the college-preparatory boarding school's current	1803
fiscal officer held that position during the period for which the	1804
school is unauditable, upon receipt of the notification under	1805
division (A) of this section, the board of trustees of the school	1806
shall suspend the fiscal officer until the auditor of state or a	1807
public accountant has completed an audit of the school, except	1808
that if the fiscal officer is employed by the school's operator,	1809
the operator shall suspend the fiscal officer for that period.	1810
Suspension of the fiscal officer may be with or without pay, as	1811
determined by the entity imposing the suspension based on the	1812
circumstances that prompted the auditor of state's declaration.	1813
The entity imposing the suspension shall appoint a person to	1814
assume the duties of the fiscal officer during the period of the	1815
suspension. If the appointee is not licensed as a treasurer under	1816
section 3301.074 of the Revised Code, the appointee shall be	1817
approved by the superintendent of public instruction before	1818
assuming the duties of the fiscal officer. The state board of	1819
education may take action under section 3319.31 of the Revised	1820
Code to suspend, revoke, or limit the license of a fiscal officer	1821
who has been suspended under this division.	1822

(C) Not later than forty-five days after receiving the	1823
notification under division (A) of this section, the board of	1824
trustees of the college-preparatory boarding school shall provide	1825
a written response to the auditor of state. The response shall	1826
include the following:	1827

(1) An overview of the process the board will use to review	1828
and understand the circumstances that led to the school becoming	1829
unauditable;	1830

(2) A plan for providing the auditor of state with the	1831
documentation necessary to complete an audit of the school and for	1832
ensuring that all financial documents are available in the future;	1833

(3) The actions the board will take to ensure that the plan	1834
described in division (C)(2) of this section is implemented.	1835

(D) If the college-preparatory boarding school fails to make	1836
reasonable efforts and continuing progress to bring its accounts,	1837
records, files, or reports into an auditable condition within	1838
ninety days after being declared unauditable, the auditor of	1839
state, in addition to requesting legal action under sections	1840
117.41 and 117.42 of the Revised Code, shall notify the school and	1841
the department of the school's failure. If the auditor of state or	1842
a public accountant subsequently is able to complete a financial	1843
audit of the school, the auditor of state shall notify the school	1844
and the department that the audit has been completed.	1845

(E) Notwithstanding any provision to the contrary in this	1846
chapter or in any other provision of law, upon notification by the	1847
auditor of state under division (D) of this section that the	1848
college-preparatory boarding school has failed to make reasonable	1849
efforts and continuing progress to bring its accounts, records,	1850
files, or reports into an auditable condition, the department	1851
shall immediately cease all payments to the school under this	1852
chapter and any other provision of law. Upon subsequent	1853
notification from the auditor of state under that division that	1854
the auditor of state or a public accountant was able to complete a	1855
financial audit of the school, the department shall release all	1856
funds withheld from the school under this section.	1857

Section 2.  That existing sections 3.16, 305.03, 319.04,	1858
319.26, 321.37, 321.46, 507.02, 2921.13, 2921.44, and 3314.023 and	1859
sections 319.25 and 321.38 of the Revised Code are hereby	1860
repealed.	1861

That existing Section 267.50.70 of Am. Sub. H.B. 153 of the	1862
129th General Assembly is hereby repealed.	1863

Section 3.  Section 2921.13 of the Revised Code is presented	1864
in this act as a composite of the section as amended by both Am.	1865
Sub. H.B. 495 and Sub. S.B. 343 of the 129th General Assembly. The	1866
General Assembly, applying the principle stated in division (B) of	1867
section 1.52 of the Revised Code that amendments are to be	1868
harmonized if reasonably capable of simultaneous operation, finds	1869
that the composite is the resulting version of the section in	1870
effect prior to the effective date of the section as presented in	1871
this act.	1872