Section 1. That sections 305.03, 319.04, 319.26, 321.37, | 19 |
321.38, 321.46, 2921.44, 3314.011, and 3314.023 be amended; | 20 |
sections 9.831, 117.411, 507.12, 507.15, 733.78, 733.81, 3313.30, | 21 |
3314.50, 3326.211, 3328.16, and 3328.37 of the Revised Code be | 22 |
enacted; and Section 267.50.70 of Am. Sub. H.B. 153 of the 129th | 23 |
General Assembly be amended and renumbered as section 3314.51 of | 24 |
the Revised Code to read as follows: | 25 |
(B) If the public office of a county, municipal corporation, | 43 |
or township has been declared unauditable under section 117.41 of | 44 |
the Revised Code, the auditor of state shall provide written | 45 |
notice of that declaration to the legislative authority of the | 46 |
county, municipal corporation, or township. The auditor of state | 47 |
also shall post the notice on the auditor of state's web site. | 48 |
(D)(1) If the public office of a county, municipal | 63 |
corporation, or township fails to make reasonable efforts and | 64 |
continuing progress to bring its accounts, records, files, or | 65 |
reports into an auditable condition within ninety days after being | 66 |
declared unauditable, the auditor of state, in addition to | 67 |
requesting legal action under sections 117.41 and 117.42 of the | 68 |
Revised Code, shall notify the office of budget and management and | 69 |
any other state agency from which the public office receives state | 70 |
funding of the failure. | 71 |
(E) Notwithstanding any provision to the contrary in the | 77 |
Revised Code, upon notification by the auditor of state under | 78 |
division (D)(1) of this section that the public office of a | 79 |
county, municipal corporation, or township has failed to make | 80 |
reasonable efforts and continuing progress to bring its accounts, | 81 |
records, files, or reports into an auditable condition following a | 82 |
declaration that the public office is unauditable, the office of | 83 |
budget and management and any other state agency that received the | 84 |
notice shall immediately cease all state funding for that public | 85 |
office, other than benefit assistance to individuals, and shall | 86 |
withhold the state funding until receiving subsequent notification | 87 |
from the auditor of state under division (D)(2) of this section | 88 |
that the auditor of state or a public accountant was able to | 89 |
complete a financial audit of the public office. | 90 |
(B) Whenever any county officer is absent because of sickness | 100 |
or injury, the officer shall cause to be filed with the board of | 101 |
county commissioners a physician's certificate of the officer's | 102 |
sickness or injury. If suchthe certificate is not filed with the | 103 |
board within ten days after the expiration of thirty consecutive | 104 |
days, in the case of a county auditor or county treasurer, or | 105 |
within ten days after the expiration of ninety consecutive days of | 106 |
absence, in the case of all other county officers, the office | 107 |
shall be deemed vacant. | 108 |
(D) If at any time two county commissioners in a county are | 114 |
absent and have filed a physician's certificate under division (B) | 115 |
of this section, the county coroner, in addition to performing the | 116 |
duties of coroner, shall serve as county commissioner until at | 117 |
least one of the absent commissioners returns to office or until | 118 |
the office of at least one of the absent commissioners is deemed | 119 |
vacant under this section and the vacancy is filled. If the | 120 |
coroner so requests, the coroner shall be paid a per diem rate for | 121 |
the coroner's service as a commissioner. That per diem rate shall | 122 |
be the annual salary specified by law for a county commissioner of | 123 |
that county whose term of office began in the same year as the | 124 |
coroner's term of office began, divided by the number of days in | 125 |
the year. | 126 |
While the coroner is serving as a county commissioner, the | 127 |
coroner shall be considered an acting county commissioner and | 128 |
shall perform the duties of the office of county commissioner | 129 |
until at least one of the absent commissioners returns to office | 130 |
or until the office of at least one of the absent commissioners is | 131 |
deemed vacant. Before assuming the office of acting county | 132 |
commissioner, the coroner shall take an oath of office as provided | 133 |
in sections 3.22 and 3.23 of the Revised Code. The coroner's | 134 |
service as an acting county commissioner does not constitute the | 135 |
holding of an incompatible public office or employment in | 136 |
violation of any statutory or common law prohibition against the | 137 |
simultaneous holding of more than one public officeroffice or | 138 |
employment. | 139 |
The coroner shall give a new bond in the same amount and | 140 |
signed and approved as provided in section 305.04 of the Revised | 141 |
Code. The bond shall be conditioned for the faithful discharge of | 142 |
the coroner's duties as acting county commissioner and for the | 143 |
payment of any loss or damage that the county may sustain by | 144 |
reason of the coroner's failure in those duties. The bond, along | 145 |
with the oath of office and approval of the probate judge indorsed | 146 |
on it, shall be deposited and paid for as provided for the bonds | 147 |
in section 305.04 of the Revised Code. | 148 |
Sec. 319.04. (A) Each county auditor who is elected to a | 153 |
full term of office shall attend and successfully complete at | 154 |
least sixteen hours of continuing education courses during the | 155 |
first year of the auditor's term of office, and complete at least | 156 |
another eight hours of such courses by the end of that term. Each | 157 |
such county auditor shall include at least two hours of ethics and | 158 |
substance-abuse training in the total twenty-four hours of | 159 |
required courses. To be counted toward the twenty-four hours | 160 |
required by this section, a course must be approved by the county | 161 |
auditors association of Ohio. Any county auditor who teaches an | 162 |
approved course shall be entitled to credit for the course in the | 163 |
same manner as if the county auditor had attended the course. | 164 |
That association shall record and, upon request, verify the | 165 |
completion of required course work for each county auditor, and | 166 |
issue a statement to each county auditor of the number of hours of | 167 |
continuing education the county auditor has successfully | 168 |
completed. Each year the association shall send a list of the | 169 |
continuing education courses, and the number of hours each county | 170 |
auditor has successfully completed, to the auditor of state and | 171 |
the tax commissioner, and shall provide a copy of this list to any | 172 |
other individual who requests it. | 173 |
The associationauditor of state shall issue a certificate of | 174 |
completion to each county auditor who completes the continuing | 175 |
education courses required by this section. The auditor of state | 176 |
shall issue a "notice of failure" to any county auditor required | 177 |
to complete continuing education courses under this section who | 178 |
fails to successfully complete at least sixteen hours of | 179 |
continuing education courses during the first year of the county | 180 |
auditor's term of office or to complete a total of at least | 181 |
twenty-four hours of such courses by the end of that term. This | 182 |
notice is for informational purposes only and does not affect any | 183 |
individual's ability to hold the office of county auditor. If a | 184 |
county auditor does not complete the continuing education courses | 185 |
required by this section, the board of county commissioners may | 186 |
not purchase a policy or policies of professional indemnity | 187 |
insurance for the county auditor under section 9.831 of the | 188 |
Revised Code. | 189 |
(B) Each board of county commissioners shall approve, from | 190 |
money appropriated to the county auditor, a reasonable amount | 191 |
requested by the county auditor of its county to cover the costs | 192 |
the county auditor must incur to meet the requirements of division | 193 |
(A) of this section, including registration fees, lodging and meal | 194 |
expenses, and travel expenses. | 195 |
Sec. 319.26. When the board of county commissioners suspends | 196 |
(A)(1) If a county auditor
from the performance of his duties, as | 197 |
provided in section 319.25 of the Revised Code, it shall | 198 |
immediately cause a prosecution to be instituted against him. If | 199 |
the grand jury within four months of the date of the suspension | 200 |
fails to find and present an indictment against such auditor, or | 201 |
if an indictment is found and upon trial he is acquitted, such | 202 |
auditor shall be restored to the possession of his office and of | 203 |
the rights, duties, and obligations of such office. The person | 204 |
appointed as provided in section 319.25 of the Revised Code to | 205 |
perform the duties of the auditor shall vacate and cease to have | 206 |
any rights in such office, through misfeasance, malfeasance, or | 207 |
nonfeasance, fails to make a settlement or to pay over money as | 208 |
prescribed by law, the county treasurer or board of county | 209 |
commissioners shall cause suit to be instituted against the county | 210 |
auditor and against the auditor's surety or sureties for the | 211 |
amount due, with a ten per cent penalty on that amount. The suit | 212 |
shall be instituted by the filing of a complaint for the removal | 213 |
of the county auditor with the court of common pleas of the county | 214 |
in which the county auditor against whom the complaint is filed | 215 |
resides. The suit shall have precedence over all civil business. | 216 |
The judge or clerk of the court of common pleas shall cause to be | 217 |
served upon the county auditor the complaint and a notice of | 218 |
hearing, at least ten days before the hearing upon the complaint. | 219 |
The hearing shall be held not later than thirty days after the | 220 |
date of the filing of the complaint. The judge may suspend the | 221 |
county auditor pending the hearing. | 222 |
(2) The county auditor is entitled, with or without counsel, | 223 |
to appear and introduce evidence at the hearing. The county | 224 |
auditor is not entitled to representation by the prosecuting | 225 |
attorney and is personally and solely responsible for payment of | 226 |
attorney's fees and expenses incurred, notwithstanding any other | 227 |
provision of the Revised Code. But if a judge or jury rules | 228 |
against removal from office and the complaint is dismissed, the | 229 |
court shall award reasonable attorney's fees to the county | 230 |
auditor. | 231 |
(B) Removal proceedings shall be tried by the judge, unless a | 232 |
jury trial is demanded in writing by the county auditor against | 233 |
whom the complaint was filed. If a jury trial is so demanded, the | 234 |
jury shall be composed of twelve individuals who satisfy the | 235 |
qualifications of a juror specified in section 2313.42 of the | 236 |
Revised Code. If nine or more jurors find one or more of the | 237 |
charges in the complaint are true, the jury shall return a finding | 238 |
for the removal of the county auditor. If less than nine jurors | 239 |
find that the charges in the complaint are true, the jury shall | 240 |
return a finding that the complaint be dismissed. Any finding of | 241 |
the jury shall be filed with the clerk of the court and shall be | 242 |
made a matter of public record. Removal proceedings tried by a | 243 |
judge shall be a matter of public record, and a full detailed | 244 |
statement of the reason for removal shall be filed with the clerk | 245 |
of the court and also shall be made a matter of public record. | 246 |
(C)(1) The decision of the court of common pleas for the | 247 |
removal of a county auditor may be reviewed on appeal by the court | 248 |
of appeals on questions of law. The transcript of the record and | 249 |
the notice of appeal shall be filed in the court of appeals not | 250 |
more than thirty days after the decision is rendered and the | 251 |
journal entry is made by the court of common pleas. The notice of | 252 |
appeal may be filed only after leave has been granted by the court | 253 |
of appeals for good cause shown at a hearing of which the | 254 |
attorneys for both the county auditor and the board of county | 255 |
commissioners or county treasurer that filed the complaint have | 256 |
been notified. The decision of the court of appeals in refusing to | 257 |
allow a notice of appeal to be filed, or in passing upon the | 258 |
merits of the case in the appellate proceedings, is final. | 259 |
(2) The court of appeals has jurisdiction to hear the case at | 260 |
any place in the judicial district in which the court of appeals | 261 |
may be sitting. The court of appeals shall hear the case not more | 262 |
than thirty court days after the filing of the notice of appeal. | 263 |
If the court of appeals hears the case in any county within its | 264 |
judicial district other than the county in which the county | 265 |
auditor against whom the complaint was filed resides, the court of | 266 |
appeals shall transmit its findings with the reasons therefor to | 267 |
the clerk of the court of common pleas of the county in which the | 268 |
county auditor resides, with instructions to the clerk to make the | 269 |
findings of the court a matter of record upon the journal of the | 270 |
court in that county. | 271 |
(3) In all cases before the court of appeals involving the | 272 |
removal of a county auditor under this section, the county auditor | 273 |
has the right of review or appeal to the supreme court on leave | 274 |
first obtained, and the supreme court shall hear the case not more | 275 |
than thirty court days after leave has been granted. In all other | 276 |
respects, the hearing shall follow the regular procedure in | 277 |
appealable cases that originate in the court of appeals. | 278 |
(D) In removal proceedings instituted under this section, the | 279 |
court of common pleas and the court of appeals may subpoena | 280 |
witnesses and compel their attendance in the same manner as in | 281 |
civil cases. Process shall be served by the sheriff of the county | 282 |
in which a witness resides. Witness fees and other fees in | 283 |
connection with the removal proceedings shall be the same as in | 284 |
civil cases, and the expenses incurred in removal proceedings | 285 |
shall be paid out of the county general revenue fund. | 286 |
Sec. 321.37. If the county treasurer, through misfeasance, | 296 |
malfeasance, or nonfeasance, fails to make a settlement or to pay | 297 |
over money as prescribed by law, the county auditor or board of | 298 |
county commissioners shall cause suit to be instituted against | 299 |
such treasurer and
histhe treasurer's surety or sureties for the | 300 |
amount due, with a ten per cent penalty on such amount, which suit | 301 |
shall have precedence of over all civil business. The suit shall | 302 |
be instituted by the filing of a complaint for removal of the | 303 |
county treasurer with the court of common pleas of the county in | 304 |
which the county treasurer against whom the complaint is filed | 305 |
resides. | 306 |
Sec. 321.38. Immediately on(A)(1) On the institution of the | 307 |
a suit mentioned inunder section 321.37 of the Revised Code, the | 308 |
board of county commissioners may remove such county treasurer and | 309 |
appoint some person to fill the vacancy created. The person so | 310 |
appointed shall give bond and take the oath of office prescribed | 311 |
for treasurersjudge or clerk of the court of common pleas shall | 312 |
cause to be served upon the county treasurer the complaint and a | 313 |
notice of hearing, at least ten days before the hearing upon the | 314 |
complaint. The hearing shall be held not later than thirty days | 315 |
after the date of the filing of the complaint. The judge may | 316 |
suspend the county treasurer pending the hearing. | 317 |
(2) The county treasurer is entitled, with or without | 318 |
counsel, to appear and introduce evidence at the hearing. The | 319 |
county treasurer is not entitled to representation by the | 320 |
prosecuting attorney and is personally and solely responsible for | 321 |
payment of attorney's fees and expenses incurred, notwithstanding | 322 |
any other provision of the Revised Code. But if a judge or jury | 323 |
rules against removal from office and the complaint is dismissed, | 324 |
the court shall award reasonable attorney's fees to the county | 325 |
treasurer. | 326 |
(B) Removal proceedings shall be tried by the judge, unless a | 327 |
jury trial is demanded in writing by the county treasurer against | 328 |
whom the complaint was filed. If a jury trial is so demanded, the | 329 |
jury shall be composed of twelve individuals who satisfy the | 330 |
qualifications of a juror specified in section 2313.42 of the | 331 |
Revised Code. If nine or more jurors find one or more of the | 332 |
charges in the complaint are true, the jury shall return a finding | 333 |
for the removal of the county treasurer. If less than nine jurors | 334 |
find that the charges in the complaint are true, the jury shall | 335 |
return a finding that the complaint be dismissed. Any finding of | 336 |
the jury shall be filed with the clerk of the court and be made a | 337 |
matter of public record. Removal proceedings tried by a judge | 338 |
shall be a matter of public record, and a full detailed statement | 339 |
of the reason for removal shall be filed with the clerk of the | 340 |
court and also shall be made a matter of public record. | 341 |
(C)(1) The decision of the court of common pleas for the | 342 |
removal of a county treasurer may be reviewed on appeal by the | 343 |
court of appeals on questions of law. The transcript of the record | 344 |
and the notice of appeal shall be filed in the court of appeals | 345 |
not more than thirty days after the decision is rendered and the | 346 |
journal entry is made by the court of common pleas. The notice of | 347 |
appeal may be filed only after leave has been granted by the court | 348 |
of appeals for good cause shown at a hearing of which the | 349 |
attorneys for both the county treasurer and the county auditor or | 350 |
board of county commissioners that filed the complaint have been | 351 |
notified. The decision of the court of appeals in refusing to | 352 |
allow a notice of appeal to be filed, or in passing upon the | 353 |
merits of the case in the appellate proceedings, is final. | 354 |
(2) The court of appeals has jurisdiction to hear the case at | 355 |
any place in the judicial district in which the court of appeals | 356 |
may be sitting. The court of appeals shall hear the case not more | 357 |
than thirty court days after the filing of the notice of appeal. | 358 |
If the court of appeals hears the case in any county within its | 359 |
judicial district other than the county in which the county | 360 |
treasurer against whom the complaint was filed resides, the court | 361 |
of appeals shall transmit its findings with the reasons therefor | 362 |
to the clerk of the court of common pleas of the county in which | 363 |
the county treasurer resides, with instructions to the clerk to | 364 |
make the findings of the court a matter of record upon the journal | 365 |
of the court in that county. | 366 |
(3) In all cases before the court of appeals involving the | 367 |
removal of a county treasurer under this section, the county | 368 |
treasurer has the right of review or appeal to the supreme court | 369 |
on leave first obtained, and the supreme court shall hear the case | 370 |
not more than thirty court days after leave has been granted. In | 371 |
all other respects, the hearing shall follow the regular procedure | 372 |
in appealable cases that originate in the court of appeals. | 373 |
(D) In removal proceedings under this section, the court of | 374 |
common pleas and the court of appeals may subpoena witnesses and | 375 |
compel their attendance in the same manner as in civil cases. | 376 |
Process shall be served by the sheriff of the county in which a | 377 |
witness resides. Witness fees and other fees in connection with | 378 |
the removal proceedings shall be the same as in civil cases, and | 379 |
the expenses incurred in removal proceedings shall be paid out of | 380 |
the general revenue fund of the county. | 381 |
Sec. 321.46. (A) To enhance the background and working | 391 |
knowledge of county treasurers in governmental accounting, | 392 |
portfolio reporting and compliance, investments, and cash | 393 |
management, the auditor of state and the treasurer of state shall | 394 |
conduct education programs for persons elected for the first time | 395 |
to the office of county treasurer and shall hold biennial | 396 |
continuing education programs for persons who continue to hold the | 397 |
office of county treasurer. Education programs for newly elected | 398 |
county treasurers shall be held between the first day of December | 399 |
and the first Monday of September next following that person's | 400 |
election to the office of county treasurer. Similar initial | 401 |
training may also be provided to any county treasurer who is | 402 |
appointed to fill a vacancy or who is elected at a special | 403 |
election. | 404 |
(3)(a) After completing one year in office, a county | 415 |
treasurer shall take not less than twenty-four hours of continuing | 416 |
education during each biennial cycle. For purposes of division | 417 |
(B)(3)(a) of this section, a biennial cycle for continuing | 418 |
education shall be every two calendar years after the treasurer's | 419 |
first year in office. The treasurer of state shall determine the | 420 |
manner and content of the education programs in the subject areas | 421 |
of investments, cash management, the collection of taxes, ethics, | 422 |
and any other subject area that the treasurer of state determines | 423 |
is reasonably related to the duties of the office of the county | 424 |
treasurer. The auditor of state shall determine the manner and | 425 |
content of the education programs in the subject areas of | 426 |
governmental accounting, portfolio reporting and compliance, | 427 |
office management, and any other subject area that the auditor of | 428 |
state determines is reasonably related to the duties of the office | 429 |
of the county treasurer. | 430 |
(b) A county treasurer who accumulates more than twenty-four | 431 |
hours of continuing education in a biennial cycle described in | 432 |
division (B)(3)(a) of this section may credit the hours in excess | 433 |
of twenty-four hours to the next biennial cycle. However, | 434 |
regardless of the total number of hours earned, no more than six | 435 |
hours in the education programs determined by the treasurer of | 436 |
state pursuant to division (B)(3)(a) of this section and six hours | 437 |
in the education programs determined by the auditor of state | 438 |
pursuant to that division shall be carried over to the next | 439 |
biennial cycle. | 440 |
(C) The auditor of state and the treasurer of state may each | 446 |
charge counties a registration fee that will meet actual and | 447 |
necessary expenses of the training of county treasurers, including | 448 |
instructor fees, site acquisition costs, and the cost of course | 449 |
materials. The necessary personal expenses of county treasurers as | 450 |
a result of attending the training programs shall be borne by the | 451 |
counties the treasurers represent. | 452 |
(E)(1) If a county treasurer fails to complete the initial | 460 |
education programs required by this section before taking office, | 461 |
the treasurer's authority to invest county funds and to manage the | 462 |
county portfolio immediately is suspended, and this authority is | 463 |
transferred to the county's investment advisory committee until | 464 |
full compliance with the initial education programs is determined | 465 |
by the treasurer of state. | 466 |
(F)(1) Notwithstanding divisions (B) and (E) of this section, | 479 |
a county treasurer who fails to complete the initial or continuing | 480 |
education programs required by this section shall invest only in | 481 |
the Ohio subdivisions fund pursuant to division (A)(6) of section | 482 |
135.35 of the Revised Code, in no load money market mutual funds | 483 |
pursuant to division (A)(5) of section 135.35 of the Revised Code, | 484 |
or in time certificates of deposit or savings or deposit accounts | 485 |
pursuant to division (A)(3) of section 135.35 of the Revised Code. | 486 |
(2) A county treasurer who has failed to complete the initial | 487 |
education programs required by this section and invests in other | 488 |
than the investments permitted by division (F)(1) of this section | 489 |
immediately shall have the county treasurer's authority to invest | 490 |
county funds and to manage the county portfolio suspended, and | 491 |
this authority shall be transferred to the county's investment | 492 |
advisory committee until full compliance with the initial | 493 |
education programs is determined by the treasurer of state. | 494 |
(3) If a county treasurer fails to complete continuing | 495 |
education programs required by this section and invests in other | 496 |
than the investments permitted by division (F)(1) of this section, | 497 |
the county treasurer is subject to divisions (B) to (E) of section | 498 |
321.47 of the Revised Code, including possible suspension of the | 499 |
treasurer's authority to invest county funds and to manage the | 500 |
county portfolio and transfer of this authority to the county's | 501 |
investment advisory committee. | 502 |
Sec. 507.12. (A) To enhance the background and working | 517 |
knowledge of township fiscal officers in governmental finance, the | 518 |
auditor of state shall conduct education programs for individuals | 519 |
elected for the first time to the office of township fiscal | 520 |
officer and shall conduct biennial continuing education courses | 521 |
for individuals who continue to hold the office of township fiscal | 522 |
officer. The Ohio township association also may conduct such | 523 |
education programs and biennial continuing education courses. | 524 |
Similar initial training also may be provided to any township | 525 |
fiscal officer who is appointed to fill a vacancy. The auditor of | 526 |
state, in conjunction with the Ohio township association, shall | 527 |
determine the manner and content of the education programs and | 528 |
continuing education courses in governmental finance. | 529 |
(C)(1) Each township fiscal officer who is newly elected or | 536 |
newly appointed to a full term of office shall attend and | 537 |
successfully complete at least sixteen hours of continuing | 538 |
education courses during the first year of the township fiscal | 539 |
officer's term of office, and complete at least another eight | 540 |
hours of continuing education courses by the end of that term. A | 541 |
township fiscal officer shall include at least two hours of ethics | 542 |
and substance abuse training in the total twenty-four hours of | 543 |
required courses. Each township fiscal officer who is elected or | 544 |
appointed to a subsequent term of office shall attend and | 545 |
successfully complete twenty-four hours of continuing education | 546 |
courses in each subsequent term of office. To be counted toward | 547 |
the twenty-four hours required by this section, a course shall be | 548 |
approved or conducted by the Ohio township association or be | 549 |
conducted by the auditor of state. A township fiscal officer who | 550 |
teaches an approved course is entitled to credit for the course in | 551 |
the same manner as if the township fiscal officer had attended the | 552 |
course. | 553 |
(D) The auditor of state, during the regular financial audit | 565 |
of a township, shall verify the completion of education programs | 566 |
required under division (B) of this section and continuing | 567 |
education courses required under division (C) of this section for | 568 |
the township fiscal officer. The auditor of state shall issue a | 569 |
certificate of completion to each township fiscal officer who | 570 |
completes the education programs and continuing education courses | 571 |
required by this section. The auditor of state shall issue a | 572 |
"failure to complete" notice to any township fiscal officer who is | 573 |
required to complete education programs and continuing education | 574 |
courses under this section, but who fails to do so. The notice is | 575 |
for informational purposes only and does not affect any | 576 |
individual's ability to hold the office of township fiscal | 577 |
officer. If a township fiscal officer does not complete the | 578 |
education programs and continuing education courses required by | 579 |
this section, the board of township trustees may not purchase a | 580 |
policy or policies of professional indemnity insurance for the | 581 |
township fiscal officer under section 9.831 of the Revised Code. | 582 |
Sec. 507.15. (A)(1) If a township fiscal officer, through | 588 |
misfeasance, malfeasance, or nonfeasance, fails to make a | 589 |
settlement or to pay over money as prescribed by law, the board of | 590 |
township trustees shall cause suit to be instituted against the | 591 |
officer and against the officer's surety or sureties for the | 592 |
amount due, with a ten per cent penalty on that amount. The suit | 593 |
shall be instituted by the filing of a complaint for the removal | 594 |
of the township fiscal officer with the court of common pleas of | 595 |
the county in which the township fiscal officer against whom the | 596 |
complaint is filed resides. The suit shall have precedence over | 597 |
all civil business. The judge or clerk of the court of common | 598 |
pleas shall cause to be served upon the township fiscal officer | 599 |
the complaint and a notice of hearing, at least ten days before | 600 |
the hearing upon the complaint. The hearing shall be held not | 601 |
later than thirty days after the date of the filing of the | 602 |
complaint. The judge may suspend the township fiscal officer | 603 |
pending the hearing. | 604 |
(2) The township fiscal officer is entitled, with or without | 605 |
counsel, to appear and introduce evidence at the hearing. The | 606 |
township fiscal officer is not entitled to representation by the | 607 |
prosecuting attorney and is personally and solely responsible for | 608 |
payment of attorney's fees and expenses incurred, notwithstanding | 609 |
any other provision of the Revised Code. But if a judge or jury | 610 |
rules against removal from office and the complaint is dismissed, | 611 |
the court shall award reasonable attorney's fees to the township | 612 |
fiscal officer. | 613 |
(B) Removal proceedings shall be tried by the judge, unless a | 614 |
jury trial is demanded in writing by the township fiscal officer | 615 |
against whom the complaint was filed. If a jury trial is so | 616 |
demanded, the jury shall be composed of twelve individuals who | 617 |
satisfy the qualifications of a juror specified in section 2313.42 | 618 |
of the Revised Code. If nine or more jurors find one or more of | 619 |
the charges in the complaint are true, the jury shall return a | 620 |
finding for the removal of the township fiscal officer. If less | 621 |
than nine jurors find that the charges in the complaint are true, | 622 |
the jury shall return a finding that the complaint be dismissed. | 623 |
Any finding of the jury shall be filed with the clerk of the court | 624 |
and shall be made a matter of public record. Removal proceedings | 625 |
tried by a judge shall be a matter of public record, and a full | 626 |
detailed statement of the reason for removal shall be filed with | 627 |
the clerk of the court and also shall be made a matter of public | 628 |
record. | 629 |
(C)(1) The decision of the court of common pleas for the | 630 |
removal of a township fiscal officer may be reviewed on appeal by | 631 |
the court of appeals on questions of law. The transcript of the | 632 |
record and the notice of appeal shall be filed in the court of | 633 |
appeals not more than thirty days after the decision is rendered | 634 |
and the journal entry is made by the court of common pleas. The | 635 |
notice of appeal may be filed only after leave has been granted by | 636 |
the court of appeals for good cause shown at a hearing of which | 637 |
the attorneys for both the township fiscal officer and the board | 638 |
of township trustees that filed the complaint have been notified. | 639 |
The decision of the court of appeals in refusing to allow a notice | 640 |
of appeal to be filed, or in passing upon the merits of the case | 641 |
in the appellate proceedings, is final. | 642 |
(2) The court of appeals has jurisdiction to hear the case at | 643 |
any place in the judicial district in which the court of appeals | 644 |
may be sitting. The court of appeals shall hear the case not more | 645 |
than thirty court days after the filing of the notice of appeal. | 646 |
If the court of appeals hears the case in any county within its | 647 |
judicial district other than the county in which the township | 648 |
fiscal officer against whom the complaint was filed resides, the | 649 |
court of appeals shall transmit its findings with the reasons | 650 |
therefor to the clerk of the court of common pleas of the county | 651 |
in which the township fiscal officer resides, with instructions to | 652 |
the clerk to make the findings of the court a matter of record | 653 |
upon the journal of the court in that county. | 654 |
(3) In all cases before the court of appeals involving the | 655 |
removal of a township fiscal officer under this section, the | 656 |
township fiscal officer has the right of review or appeal to the | 657 |
supreme court on leave first obtained, and the supreme court shall | 658 |
hear the case not more than thirty court days after leave has been | 659 |
granted. In all other respects, the hearing shall follow the | 660 |
regular procedure in appealable cases that originate in the court | 661 |
of appeals. | 662 |
(D) In removal proceedings instituted under this section, the | 663 |
court of common pleas and the court of appeals may subpoena | 664 |
witnesses and compel their attendance in the same manner as in | 665 |
civil cases. Process shall be served by the sheriff of the county | 666 |
in which a witness resides. Witness fees and other fees in | 667 |
connection with the removal proceedings shall be the same as in | 668 |
civil cases, and the expenses incurred in removal proceedings | 669 |
shall be paid out of the general revenue fund of the township. | 670 |
(B)(1) If a fiscal officer, through misfeasance, malfeasance, | 684 |
or nonfeasance, fails to make a settlement or to pay over money as | 685 |
prescribed by law, the legislative authority of the municipal | 686 |
corporation shall cause suit to be instituted against the fiscal | 687 |
officer and against the officer's surety or sureties for the | 688 |
amount due, with a ten per cent penalty on that amount. The suit | 689 |
shall be instituted by the filing of a complaint for the removal | 690 |
of the fiscal officer with the court of common pleas of the county | 691 |
in which the fiscal officer against whom the complaint is filed | 692 |
resides. The suit shall have precedence over all civil business. | 693 |
The judge or clerk of the court of common pleas shall cause to be | 694 |
served upon the fiscal officer the complaint and a notice of | 695 |
hearing, at least ten days before the hearing upon the complaint. | 696 |
The hearing shall be held not later than thirty days after the | 697 |
date of the filing of the complaint. The judge may suspend the | 698 |
fiscal officer pending the hearing. | 699 |
(2) The fiscal officer is entitled, with or without counsel, | 700 |
to appear and introduce evidence at the hearing. The fiscal | 701 |
officer is not entitled to representation by the prosecuting | 702 |
attorney and is personally and solely responsible for payment of | 703 |
attorney's fees and expenses incurred, notwithstanding any other | 704 |
provision of the Revised Code. But if a judge or jury rules | 705 |
against removal from office and the complaint is dismissed, the | 706 |
court shall award reasonable attorney's fees to the fiscal | 707 |
officer. | 708 |
(C) Removal proceedings shall be tried by the judge, unless a | 709 |
jury trial is demanded in writing by the fiscal officer against | 710 |
whom the complaint was filed. If a jury trial is so demanded, the | 711 |
jury shall be composed of twelve individuals who satisfy the | 712 |
qualifications of a juror specified in section 2313.42 of the | 713 |
Revised Code. If nine or more jurors find one or more of the | 714 |
charges in the complaint are true, the jury shall return a finding | 715 |
for the removal of the fiscal officer. If less than nine jurors | 716 |
find that the charges in the complaint are true, the jury shall | 717 |
return a finding that the complaint be dismissed. Any finding of | 718 |
the jury shall be filed with the clerk of the court and shall be | 719 |
made a matter of public record. Removal proceedings tried by a | 720 |
judge shall be a matter of public record, and a full detailed | 721 |
statement of the reason for removal shall be filed with the clerk | 722 |
of the court and also shall be made a matter of public record. | 723 |
(D)(1) The decision of the court of common pleas for the | 724 |
removal of a fiscal officer may be reviewed on appeal by the court | 725 |
of appeals on questions of law. The transcript of the record and | 726 |
the notice of appeal shall be filed in the court of appeals not | 727 |
more than thirty days after the decision is rendered and the | 728 |
journal entry is made by the court of common pleas. The notice of | 729 |
appeal may be filed only after leave has been granted by the court | 730 |
of appeals for good cause shown at a hearing of which the | 731 |
attorneys for both the fiscal officer and the legislative | 732 |
authority of the municipal corporation that filed the complaint | 733 |
have been notified. The decision of the court of appeals in | 734 |
refusing to allow a notice of appeal to be filed, or in passing | 735 |
upon the merits of the case in the appellate proceedings, is | 736 |
final. | 737 |
(2) The court of appeals has jurisdiction to hear the case at | 738 |
any place in the judicial district in which the court of appeals | 739 |
may be sitting. The court of appeals shall hear the case not more | 740 |
than thirty court days after the filing of the notice of appeal. | 741 |
If the court of appeals hears the case in any county within its | 742 |
judicial district other than the county in which the fiscal | 743 |
officer against whom the complaint was filed resides, the court of | 744 |
appeals shall transmit its findings with the reasons therefor to | 745 |
the clerk of the court of common pleas of the county in which the | 746 |
fiscal officer resides, with instructions to the clerk to make the | 747 |
findings of the court a matter of record upon the journal of the | 748 |
court in that county. | 749 |
(3) In all cases before the court of appeals involving the | 750 |
removal of a fiscal officer under this section, the fiscal officer | 751 |
has the right of review or appeal to the supreme court on leave | 752 |
first obtained, and the supreme court shall hear the case not more | 753 |
than thirty court days after leave has been granted. In all other | 754 |
respects, the hearing shall follow the regular procedure in | 755 |
appealable cases that originate in the court of appeals. | 756 |
(E) In removal proceedings instituted under this section, the | 757 |
court of common pleas and the court of appeals may subpoena | 758 |
witnesses and compel their attendance in the same manner as in | 759 |
civil cases. Process shall be served by the sheriff of the county | 760 |
in which a witness resides. Witness fees and other fees in | 761 |
connection with the removal proceedings shall be the same as in | 762 |
civil cases, and the expenses incurred in removal proceedings | 763 |
shall be paid out of the general revenue fund of the municipal | 764 |
corporation. | 765 |
(F) Immediately following a final decision that the fiscal | 766 |
officer shall be removed from office, the legislative authority of | 767 |
the municipal corporation, upon a majority vote, may appoint a | 768 |
successor, who shall give bond and take the oath of office | 769 |
prescribed for fiscal officers and, so long as otherwise qualified | 770 |
under law, shall serve the remainder of the removed fiscal | 771 |
officer's unexpired term. | 772 |
Sec. 733.81. (A) As used in this section, "fiscal officer" | 783 |
means the auditor of a municipal corporation, treasurer of a | 784 |
municipal corporation, village fiscal officer, village | 785 |
clerk-treasurer, and, in the case of a municipal corporation that | 786 |
does not have an elected fiscal officer, the appointed head of the | 787 |
municipal corporation's finance department. | 788 |
(B) To enhance the background and working knowledge of fiscal | 789 |
officers in governmental finance, the auditor of state shall | 790 |
conduct education programs for individuals elected or appointed | 791 |
for the first time to the office of fiscal officer and shall | 792 |
conduct biennial continuing education courses for individuals who | 793 |
continue to hold the office of fiscal officer. The Ohio municipal | 794 |
league also may conduct such education programs and biennial | 795 |
continuing education courses. Similar initial training also may be | 796 |
provided to any fiscal officer who is appointed to fill a vacancy | 797 |
or who is elected at a special election. The auditor of state, in | 798 |
conjunction with the Ohio municipal league, shall determine the | 799 |
manner and content of the education programs and continuing | 800 |
education courses in governmental finance. | 801 |
(D)(1) Each fiscal officer who is newly elected or newly | 808 |
appointed to a full term of office shall attend and successfully | 809 |
complete at least sixteen hours of continuing education courses | 810 |
during the first year of the fiscal officer's term of office, and | 811 |
complete at least another eight hours of continuing education | 812 |
courses by the end of that term. A fiscal officer shall include at | 813 |
least two hours of ethics and substance abuse training in the | 814 |
total twenty-four hours of required courses. Each fiscal officer | 815 |
who is elected or appointed to a subsequent term of office shall | 816 |
attend and successfully complete twenty-four hours of continuing | 817 |
education courses in each subsequent term of office. To be counted | 818 |
toward the twenty-four hours required by this section, a course | 819 |
shall be approved or conducted by the Ohio municipal league or be | 820 |
conducted by the auditor of state. A fiscal officer who teaches an | 821 |
approved course is entitled to credit for the course in the same | 822 |
manner as if the fiscal officer had attended the course. | 823 |
(F) The auditor of state shall issue a certificate of | 838 |
completion to each fiscal officer who completes the education | 839 |
programs and continuing education courses required by this | 840 |
section. The auditor of state shall issue a "failure to complete" | 841 |
notice to any fiscal officer who is required to complete education | 842 |
programs and continuing education courses under this section, but | 843 |
who fails to do so. The notice is for informational purposes only | 844 |
and does not affect any individual's ability to hold the office to | 845 |
which the individual was elected or appointed. If a fiscal officer | 846 |
does not complete the education programs and continuing education | 847 |
courses required by this section, the legislative authority of the | 848 |
municipal corporation may not purchase a policy or policies of | 849 |
professional indemnity insurance for the fiscal officer under | 850 |
section 9.831 of the Revised Code. | 851 |
(G) A public servant who is a county treasurer, county | 889 |
auditor, township fiscal officer, auditor of a municipal | 890 |
corporation, treasurer of a municipal corporation, village fiscal | 891 |
officer, village clerk-treasurer, school district treasurer, | 892 |
fiscal officer of a community school established under Chapter | 893 |
3314. of the Revised Code, treasurer of a science, technology, | 894 |
engineering, and mathematics school established under Chapter | 895 |
3326. of the Revised Code, or fiscal officer of a | 896 |
college-preparatory boarding school established under Chapter | 897 |
3328. of the Revised Code and is convicted of or pleads guilty to | 898 |
dereliction of duty is disqualified from holding any public | 899 |
office, employment, or position of trust in this state for four | 900 |
years following the date of conviction or of entry of the plea, | 901 |
and is not entitled to hold another public office until any | 902 |
repayment or restitution required by the court is satisfied. | 903 |
(B) If the district's current treasurer held that position | 919 |
during any year for which the district is unauditable, upon | 920 |
receipt of the notification under division (A) of this section, | 921 |
the district board of education shall suspend the treasurer until | 922 |
the auditor of state or a public accountant has completed an audit | 923 |
of the district. Suspension of the treasurer may be with or | 924 |
without pay, as determined by the district board based on the | 925 |
circumstances that prompted the auditor of state's declaration. | 926 |
The district board shall appoint a person to assume the duties of | 927 |
the treasurer during the period of the suspension. If the | 928 |
appointee is not licensed as a treasurer under section 3301.074 of | 929 |
the Revised Code, the appointee shall be approved by the | 930 |
superintendent of public instruction prior to assuming the duties | 931 |
of the treasurer. The state board of education may take action | 932 |
under section 3319.31 of the Revised Code to suspend, revoke, or | 933 |
limit the license of a treasurer who has been suspended under this | 934 |
division. | 935 |
(D) If the school district fails to make reasonable efforts | 950 |
and continuing progress to bring its accounts, records, files, or | 951 |
reports into an auditable condition within ninety days after being | 952 |
declared unauditable, the auditor of state, in addition to | 953 |
requesting legal action under sections 117.41 and 117.42 of the | 954 |
Revised Code, shall notify the district and the department of the | 955 |
district's failure. If the auditor of state or a public accountant | 956 |
subsequently is able to complete a financial audit of the | 957 |
district, the auditor of state shall notify the district and the | 958 |
department that the audit has been completed. | 959 |
(E) Notwithstanding any provision to the contrary in Chapter | 960 |
3317. of the Revised Code or any other provision of law, upon | 961 |
notification by the auditor of state under division (D) of this | 962 |
section that the district has failed to make reasonable efforts | 963 |
and continuing progress to bring its accounts, records, files, or | 964 |
reports into an auditable condition, the department shall | 965 |
immediately cease all payments to the district under Chapter 3317. | 966 |
of the Revised Code and any other provision of law. Upon | 967 |
subsequent notification from the auditor of state under that | 968 |
division that the auditor of state or a public accountant was able | 969 |
to complete a financial audit of the district, the department | 970 |
shall release all funds withheld from the district under this | 971 |
section. | 972 |
Sec. 3314.011. (A) Every community school established under | 973 |
this chapter shall have a designated fiscal officer. The auditor | 974 |
of state may require by rule that the fiscal officer of any | 975 |
community school, before entering upon duties as fiscal officer of | 976 |
the school, execute a bond in an amount and with surety to be | 977 |
approved by the governing authority of the school, payable to the | 978 |
state, conditioned for the faithful performance of all the | 979 |
official duties required of the fiscal officer. Any such bond | 980 |
shall be deposited with the governing authority of the school, and | 981 |
a copy thereof, certified by the governing authority, shall be | 982 |
filed with the county auditor. | 983 |
(B) Prior to assuming the duties of fiscal officer, the | 984 |
fiscal officer designated under this section shall be licensed as | 985 |
a treasurer under section 3301.074 of the Revised Code or shall | 986 |
complete not less than sixteen hours of continuing education | 987 |
classes, courses, or workshops in the area of school accounting as | 988 |
approved by the sponsor of the community school. Any fiscal | 989 |
officer who is not licensed under section 3301.074 of the Revised | 990 |
Code shall complete an additional twenty-four hours of continuing | 991 |
education classes, courses, or workshops in the area of school | 992 |
accounting as approved by the sponsor of the school within one | 993 |
year after assuming the duties of fiscal officer of the school. | 994 |
However, any such classes, courses, or workshops in excess of | 995 |
sixteen hours completed by the fiscal officer prior to assuming | 996 |
the duties of fiscal officer shall count toward the additional | 997 |
twenty-four hours of continuing education required under this | 998 |
section. In each subsequent year, any fiscal officer who is not | 999 |
licensed under section 3301.074 of the Revised Code shall complete | 1000 |
eight hours of continuing education classes, courses, or workshops | 1001 |
in the area of school accounting as approved by the sponsor of the | 1002 |
school, except that any person serving as fiscal officer of a | 1003 |
community school on the effective date of this amendment who is | 1004 |
not licensed as a treasurer under section 3301.074 of the Revised | 1005 |
Code shall obtain such licensure not later than one year after | 1006 |
that effective date. No community school shall allow a person to | 1007 |
serve as fiscal officer who is not licensed as required by this | 1008 |
division. | 1009 |
Sec. 3314.023. In order to provide monitoring and technical | 1010 |
assistance, a representative of the sponsor of a community school | 1011 |
shall meet with the governing authority or treasurerfiscal | 1012 |
officer of the school and shall review the financial and | 1013 |
enrollment records of the school at least once every month. Not | 1014 |
later than ten days after each review, the sponsor shall provide | 1015 |
the governing authority and fiscal officer with a written report | 1016 |
regarding the review. | 1017 |
Sec. 3314.50. No community school shall, on or after the | 1018 |
effective date of this section, open for operation in any school | 1019 |
year unless the governing authority of the school has posted a | 1020 |
surety bond in the amount of fifty thousand dollars with the | 1021 |
auditor of state. In lieu of a surety bond, a community school | 1022 |
governing authority may deposit with the auditor of state cash in | 1023 |
the amount of fifty thousand dollars as a guarantee of payment. | 1024 |
The bond or cash guarantee shall be used, in the event the school | 1025 |
closes, to pay the auditor of state any moneys owed by the school | 1026 |
for the costs of audits conducted by the auditor of state or a | 1027 |
public accountant under Chapter 117. of the Revised Code. | 1028 |
Immediately upon the filing of a surety bond or the deposit | 1029 |
of cash, the auditor of state shall deliver the bond or cash to | 1030 |
the treasurer of state, who shall hold it in trust for the | 1031 |
purposes prescribed in this section. The treasurer of state shall | 1032 |
be responsible for the safekeeping of all surety bonds filed or | 1033 |
cash deposited under this section. The auditor of state shall | 1034 |
notify the department of education when the school's governing | 1035 |
authority has filed the bond or deposited the cash guarantee. | 1036 |
(A) If the Auditorauditor of Statestate or a public | 1046 |
accountant, pursuant to section 117.41 of the Revised Code, | 1047 |
declares a community school
established under Chapter 3314. of | 1048 |
the Revised Code to be unauditable, the Auditorauditor of State | 1049 |
state shall provide written notification of that declaration to | 1050 |
the school, the school's sponsor, and the Departmentdepartment of | 1051 |
Educationeducation. The Auditorauditor of Statestate also | 1052 |
shall post the notification on the Auditorauditor of State's | 1053 |
state's web site. | 1054 |
(B) If the community school's current fiscal officer held | 1055 |
that position during any year for which the school is unauditable, | 1056 |
upon receipt of the notification under division (A) of this | 1057 |
section, the governing authority of the school shall suspend the | 1058 |
fiscal officer until the auditor of state or a public accountant | 1059 |
has completed an audit of the school, except that if the school | 1060 |
has an operator and the operator employs the fiscal officer, the | 1061 |
operator shall suspend the fiscal officer for that period. | 1062 |
Suspension of the fiscal officer may be with or without pay, as | 1063 |
determined by the entity imposing the suspension based on the | 1064 |
circumstances that prompted the auditor of state's declaration. | 1065 |
The entity imposing the suspension shall appoint a person to | 1066 |
assume the duties of the fiscal officer during the period of the | 1067 |
suspension. If the appointee is not licensed as a treasurer under | 1068 |
section 3301.074 of the Revised Code, the appointee shall be | 1069 |
approved by the superintendent of public instruction prior to | 1070 |
assuming the duties of the fiscal officer. The state board of | 1071 |
education may take action under section 3319.31 of the Revised | 1072 |
Code to suspend, revoke, or limit the license of a fiscal officer | 1073 |
who has been suspended under this division. | 1074 |
(C) Notwithstanding any provision to the contrary in Chapter | 1075 |
3314. of the Revised Codethis chapter or any other provision of | 1076 |
law, athe sponsor of athe community school that is notified by | 1077 |
the Auditor of State under division (A) of this section that a | 1078 |
community school it sponsors is unauditable shall not enter into | 1079 |
contracts with any additional community schools under section | 1080 |
3314.03 of the Revised Code untilbetween ninety days after the | 1081 |
date of the declaration under division (A) of this section and the | 1082 |
date the Auditorauditor of Statestate or a public accountant has | 1083 |
completed a financial audit of thatthe school. | 1084 |
(D)(E) If athe community school fails to make reasonable | 1101 |
efforts and continuing progress to bring its accounts, records, | 1102 |
files, or reports into an auditable condition within ninety days | 1103 |
after being declared unauditable, the Auditorauditor of State | 1104 |
state, in addition to requesting legal action under sections | 1105 |
117.41 and 117.42 of the Revised Code, shall notify the Department | 1106 |
school's sponsor and the department of the school's failure. If | 1107 |
the Auditorauditor of Statestate or a public accountant | 1108 |
subsequently is able to complete a financial audit of the school, | 1109 |
the Auditorauditor of
Statestate shall notify the Department | 1110 |
school's sponsor and the department that the audit has been | 1111 |
completed. | 1112 |
(E)(F) Notwithstanding any provision to the contrary in | 1113 |
Chapter 3314. of the Revised Codethis chapter or any other | 1114 |
provision of law, upon notification by the Auditorauditor of | 1115 |
Statestate under division (D)(E) of this section that athe | 1116 |
community school has failed to make reasonable efforts and | 1117 |
continuing progress to bring its accounts, records, files, or | 1118 |
reports into an auditable condition following a declaration that | 1119 |
the school is unauditable, the Departmentdepartment shall | 1120 |
immediately cease all payments to the school under Chapter 3314. | 1121 |
of the Revised Codethis chapter and any other provision of law. | 1122 |
Upon subsequent notification from the Auditorauditor of State | 1123 |
state under that division that the Auditorauditor of Statestate | 1124 |
or a public accountant was able to complete a financial audit of | 1125 |
the community school, the
Departmentdepartment shall release all | 1126 |
funds withheld from the school under this section. | 1127 |
Sec. 3326.211. (A) If the auditor of state or a public | 1128 |
accountant, pursuant to section 117.41 of the Revised Code, | 1129 |
declares a science, technology, engineering, and mathematics | 1130 |
school to be unauditable, the auditor of state shall provide | 1131 |
written notification of that declaration to the school and the | 1132 |
department of education. The auditor of state also shall post the | 1133 |
notification on the auditor of state's web site. | 1134 |
(B) If the STEM school's current treasurer held that position | 1135 |
during any year for which the school is unauditable, upon receipt | 1136 |
of the notification under division (A) of this section, the | 1137 |
governing body of the school shall suspend the treasurer until the | 1138 |
auditor of state or a public accountant has completed an audit of | 1139 |
the school. Suspension of the treasurer may be with or without | 1140 |
pay, as determined by the governing body based on the | 1141 |
circumstances that prompted the auditor of state's declaration. | 1142 |
The governing body shall appoint a person to assume the duties of | 1143 |
the treasurer during the period of the suspension. If the | 1144 |
appointee is not licensed as a treasurer under section 3301.074 of | 1145 |
the Revised Code, the appointee shall be approved by the | 1146 |
superintendent of public instruction prior to assuming the duties | 1147 |
of the treasurer. The state board of education may take action | 1148 |
under section 3319.31 of the Revised Code to suspend, revoke, or | 1149 |
limit the license of a treasurer who has been suspended under this | 1150 |
division. | 1151 |
(D) If the STEM school fails to make reasonable efforts and | 1165 |
continuing progress to bring its accounts, records, files, or | 1166 |
reports into an auditable condition within ninety days after being | 1167 |
declared unauditable, the auditor of state, in addition to | 1168 |
requesting legal action under sections 117.41 and 117.42 of the | 1169 |
Revised Code, shall notify the school and the department of the | 1170 |
school's failure. If the auditor of state or a public accountant | 1171 |
subsequently is able to complete a financial audit of the school, | 1172 |
the auditor of state shall notify the school and the department | 1173 |
that the audit has been completed. | 1174 |
(E) Notwithstanding any provision to the contrary in this | 1175 |
chapter or any other provision of law, upon notification by the | 1176 |
auditor of state under division (D) of this section that the STEM | 1177 |
school has failed to make reasonable efforts and continuing | 1178 |
progress to bring its accounts, records, files, or reports into an | 1179 |
auditable condition, the department shall immediately cease all | 1180 |
payments to the school under this chapter and any other provision | 1181 |
of law. Upon subsequent notification from the auditor of state | 1182 |
under that division that the auditor of state or a public | 1183 |
accountant was able to complete a financial audit of the school, | 1184 |
the department shall release all funds withheld from the school | 1185 |
under this section. | 1186 |
Sec. 3328.16. (A) Each college-preparatory boarding school | 1187 |
established under this chapter shall have a designated fiscal | 1188 |
officer. The auditor of state may require by rule that the fiscal | 1189 |
officer of any college-preparatory boarding school, before | 1190 |
entering upon duties as fiscal officer, execute a bond in an | 1191 |
amount and with surety to be approved by the school's board of | 1192 |
trustees, payable to the state, conditioned for the faithful | 1193 |
performance of all the official duties required of the fiscal | 1194 |
officer. Any such bond shall be deposited with the school's board | 1195 |
of trustees, and a copy of the bond shall be certified by the | 1196 |
board and filed with the county auditor. | 1197 |
Sec. 3328.37. (A) If the auditor of state or a public | 1204 |
accountant, pursuant to section 117.41 of the Revised Code, | 1205 |
declares a college-preparatory boarding school established under | 1206 |
this chapter to be unauditable, the auditor of state shall provide | 1207 |
written notification of that declaration to the school and the | 1208 |
department of education. The auditor of state also shall post the | 1209 |
notification on the auditor of state's web site. | 1210 |
(B) If the college-preparatory boarding school's current | 1211 |
fiscal officer held that position during any year for which the | 1212 |
school is unauditable, upon receipt of the notification under | 1213 |
division (A) of this section, the board of trustees of the school | 1214 |
shall suspend the fiscal officer until the auditor of state or a | 1215 |
public accountant has completed an audit of the school, except | 1216 |
that if the fiscal officer is employed by the school's operator, | 1217 |
the operator shall suspend the fiscal officer for that period. | 1218 |
Suspension of the fiscal officer may be with or without pay, as | 1219 |
determined by the entity imposing the suspension based on the | 1220 |
circumstances that prompted the auditor of state's declaration. | 1221 |
The entity imposing the suspension shall appoint a person to | 1222 |
assume the duties of the fiscal officer during the period of the | 1223 |
suspension. If the appointee is not licensed as a treasurer under | 1224 |
section 3301.074 of the Revised Code, the appointee shall be | 1225 |
approved by the superintendent of public instruction prior to | 1226 |
assuming the duties of the fiscal officer. The state board of | 1227 |
education may take action under section 3319.31 of the Revised | 1228 |
Code to suspend, revoke, or limit the license of a fiscal officer | 1229 |
who has been suspended under this division. | 1230 |
(D) If the college-preparatory boarding school fails to make | 1244 |
reasonable efforts and continuing progress to bring its accounts, | 1245 |
records, files, or reports into an auditable condition within | 1246 |
ninety days after being declared unauditable, the auditor of | 1247 |
state, in addition to requesting legal action under sections | 1248 |
117.41 and 117.42 of the Revised Code, shall notify the school and | 1249 |
the department of the school's failure. If the auditor of state or | 1250 |
a public accountant subsequently is able to complete a financial | 1251 |
audit of the school, the auditor of state shall notify the school | 1252 |
and the department that the audit has been completed. | 1253 |
(E) Notwithstanding any provision to the contrary in this | 1254 |
chapter or any other provision of law, upon notification by the | 1255 |
auditor of state under division (D) of this section that the | 1256 |
college-preparatory boarding school has failed to make reasonable | 1257 |
efforts and continuing progress to bring its accounts, records, | 1258 |
files, or reports into an auditable condition, the department | 1259 |
shall immediately cease all payments to the school under this | 1260 |
chapter and any other provision of law. Upon subsequent | 1261 |
notification from the auditor of state under that division that | 1262 |
the auditor of state or a public accountant was able to complete a | 1263 |
financial audit of the school, the department shall release all | 1264 |
funds withheld from the school under this section. | 1265 |