As Passed by the Senate

130th General Assembly Regular Session 2013-2014

Sub. S. B. No. 6

Senator Schaffer 

Cosponsors: Senators Jordan, LaRose, Smith, Brown, Uecker, Lehner, Widener, Tavares, Skindell, Beagle, Coley, Eklund, Hughes, Jones, Obhof, Oelslager, Peterson, Sawyer, Turner 

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A BILL

To amend sections 305.03, 319.04, 319.26, 321.37,

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321.46, 507.02, 2921.13, 2921.44, and 3314.023; to

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enact sections 117.45, 507.12, 507.13, 733.78,

3

733.81, 3313.30, 3314.50, 3326.211, 3328.16, and

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3328.37; and to repeal sections 319.25 and 321.38

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of the Revised Code; to amend Section 267.50.70 of

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Am. Sub. H.B. 153 of the 129th General Assembly;

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and to amend Section 267.50.70 of Am. Sub. H.B.

8

153 of the 129th General Assembly for the purpose

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of codifying it as section 3314.51 of the Revised

10

Code to establish initial education programs and

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continuing education requirements for the fiscal

12

officers of townships and municipal corporations,

13

to establish procedures for removing those

14

officers, county treasurers, and county auditors

15

from office, and to create fiscal accountability

16

requirements for counties, townships, municipal

17

corporations, and public schools.

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

Section 1.  That sections 305.03, 319.04, 319.26, 321.37,	19
321.46, 507.02, 2921.13, 2921.44, and 3314.023 be amended;	20
sections 117.45, 507.12, 507.13, 733.78, 733.81, 3313.30, 3314.50,	21
3326.211, 3328.16, and 3328.37 of the Revised Code be enacted; and	22
Section 267.50.70 of Am. Sub. H.B. 153 of the 129th General	23
Assembly be amended and codified as section 3314.51 of the Revised	24
Code to read as follows:	25

Sec. 117.45.  The auditor of state shall establish by rule	26
the format for submitting a sworn affidavit and supporting	27
evidence under sections 319.26, 321.37, 507.13, and 733.78 of the	28
Revised Code.	29

Sec. 305.03.  (A)(1) Whenever any county officer, except the	30
county auditor or county treasurer, fails to perform the duties of	31
office for ninety consecutive days, except in case of sickness or	32
injury as provided in divisions (B) and (C) of this section, the	33
office shall be deemed vacant.	34

(2) Whenever any county auditor or county treasurer fails to	35
perform the duties of office for thirty consecutive days, except	36
in case of sickness or injury as provided in divisions (B) and (C)	37
of this section, the office shall be deemed vacant.	38

(B) Whenever any county officer is absent because of sickness	39
or injury, the officer shall cause to be filed with the board of	40
county commissioners a physician's certificate of the officer's	41
sickness or injury. If suchthe certificate is not filed with the	42
board within ten days after the expiration of thirty consecutive	43
days, in the case of a county auditor or county treasurer, or	44
within ten days after the expiration of ninety consecutive days of	45
absence, in the case of all other county officers, the office	46
shall be deemed vacant.	47

(C) Whenever a county officer files a physician's certificate	48
under division (B) of this section, but continues to be absent for	49
an additional thirty days commencing immediately after the last	50
day on which this certificate may be filed under division (B) of	51
this section, the office shall be deemed vacant.	52

(D) If at any time two county commissioners in a county are	53
absent and have filed a physician's certificate under division (B)	54
of this section, the county coroner, in addition to performing the	55
duties of coroner, shall serve as county commissioner until at	56
least one of the absent commissioners returns to office or until	57
the office of at least one of the absent commissioners is deemed	58
vacant under this section and the vacancy is filled. If the	59
coroner so requests, the coroner shall be paid a per diem rate for	60
the coroner's service as a commissioner. That per diem rate shall	61
be the annual salary specified by law for a county commissioner of	62
that county whose term of office began in the same year as the	63
coroner's term of office began, divided by the number of days in	64
the year.	65

While the coroner is serving as a county commissioner, the	66
coroner shall be considered an acting county commissioner and	67
shall perform the duties of the office of county commissioner	68
until at least one of the absent commissioners returns to office	69
or until the office of at least one of the absent commissioners is	70
deemed vacant. Before assuming the office of acting county	71
commissioner, the coroner shall take an oath of office as provided	72
in sections 3.22 and 3.23 of the Revised Code. The coroner's	73
service as an acting county commissioner does not constitute the	74
holding of an incompatible public office or employment in	75
violation of any statutory or common law prohibition against the	76
simultaneous holding of more than one public officeroffice or	77
employment.	78

The coroner shall give a new bond in the same amount and	79
signed and approved as provided in section 305.04 of the Revised	80
Code. The bond shall be conditioned for the faithful discharge of	81
the coroner's duties as acting county commissioner and for the	82
payment of any loss or damage that the county may sustain by	83
reason of the coroner's failure in those duties. The bond, along	84
with the oath of office and approval of the probate judge indorsed	85
on it, shall be deposited and paid for as provided for the bonds	86
in section 305.04 of the Revised Code.	87

(E) Any vacancy declared under this section shall be filled	88
in the manner provided by section 305.02 of the Revised Code.	89

(F) This section shall not apply to a county officer while in	90
the active military service of the United States.	91

Sec. 319.04.  (A) Each county auditor who is elected to a	92
full term of office shall attend and successfully complete at	93
least sixteen hours of continuing education courses during the	94
first year of the auditor's term of office, and complete at least	95
another eight hours of such courses by the end of that term. Each	96
such county auditor shall include at least two hours of ethics and	97
substance-abuse training in the total twenty-four hours of	98
required courses. To be counted toward the twenty-four hours	99
required by this section, a course must be approved by the county	100
auditors association of Ohio. Any county auditor who teaches an	101
approved course shall be entitled to credit for the course in the	102
same manner as if the county auditor had attended the course.	103

That association shall record and, upon request, verify the	104
completion of required course work for each county auditor, and	105
issue a statement to each county auditor of the number of hours of	106
continuing education the county auditor has successfully	107
completed. Each year the association shall send a list of the	108
continuing education courses, and the number of hours each county	109
auditor has successfully completed, to the auditor of state and	110
the tax commissioner, and shall provide a copy of this list to any	111
other individual who requests it.	112

The associationauditor of state shall issue a certificate of	113
completion to each county auditor who completes the continuing	114
education courses required by this section. The auditor of state	115
shall issue a "notice of failure" to any county auditor required	116
to complete continuing education courses under this section who	117
fails to successfully complete at least sixteen hours of	118
continuing education courses during the first year of the county	119
auditor's term of office or to complete a total of at least	120
twenty-four hours of such courses by the end of that term. This	121
notice is for informational purposes only and does not affect any	122
individual's ability to hold the office of county auditor.	123

(B) Each board of county commissioners shall approve, from	124
money appropriated to the county auditor, a reasonable amount	125
requested by the county auditor of its county to cover the costs	126
the county auditor must incur to meet the requirements of division	127
(A) of this section, including registration fees, lodging and meal	128
expenses, and travel expenses.	129

Sec. 319.26. When the board of county commissioners suspends	130
(A)(1) If a county auditor from the performance of his duties, as	131
provided in section 319.25 of the Revised Code, it shall	132
immediately cause a prosecution to be instituted against him. If	133
the grand jury within four months of the date of the suspension	134
fails to find and present an indictment against such auditor, or	135
if an indictment is found and upon trial he is acquitted, such	136
auditor shall be restored to the possession of his office and of	137
the rights, duties, and obligations of such office. The person	138
appointed as provided in section 319.25 of the Revised Code to	139
perform the duties of the auditor shall vacate and cease to have	140
any rights in such officepurposely, knowingly, or recklessly	141
fails to perform a duty expressly imposed by law with respect to	142
the office of county auditor or purposely, knowingly, or	143
recklessly commits any act expressly prohibited by law with	144
respect to the office of county auditor, the county treasurer or a	145
county commissioner may submit a sworn affidavit alleging the	146
violation, together with evidence supporting the allegations, to	147
the auditor of state. The sworn affidavit and evidence shall be	148
submitted in the format prescribed by rule of the auditor of state	149
under section 117.45 of the Revised Code. A person who makes a	150
false statement in a sworn affidavit, for purposes of this	151
section, is guilty of falsification under section 2921.13 of the	152
Revised Code.	153

(2) The auditor of state shall review the sworn affidavit and	154
the evidence. Within ten business days after receiving the sworn	155
affidavit, unless, for good cause, additional time is required,	156
the auditor of state shall determine whether clear and convincing	157
evidence supports the allegations. If the auditor of state finds	158
that no allegation is supported by clear and convincing evidence,	159
the auditor of state shall submit those findings in writing to the	160
county auditor and the person initiating the sworn affidavit. If	161
the auditor of state finds by clear and convincing evidence that	162
an allegation is supported by the evidence, the auditor of state	163
shall submit those findings in writing to the attorney general,	164
the county auditor, and the person who initiated the sworn	165
affidavit. The findings shall include a copy of the sworn	166
affidavit and the evidence submitted under division (A)(1) of this	167
section.	168

(3)(a) The attorney general shall review the auditor of	169
state's findings and the sworn affidavit and evidence. Within ten	170
business days after receiving the sworn affidavit and evidence,	171
unless, for good cause, additional time is required, the attorney	172
general shall determine whether clear and convincing evidence	173
supports the allegations. If the attorney general finds that no	174
allegation is supported by clear and convincing evidence, the	175
attorney general, by certified mail, shall notify the auditor of	176
state, the county auditor, and the person who initiated the sworn	177
affidavit, that no complaint for the removal of the county auditor	178
from public office will be filed.	179

(b) If the attorney general finds by clear and convincing	180
evidence that an allegation is supported by the evidence, the	181
attorney general, by certified mail, shall notify the auditor of	182
state, the county auditor, and the person who initiated the sworn	183
affidavit of that fact, and shall commence an action for the	184
removal of the county auditor from public office under division	185
(B) of this section.	186

(c) Nothing in this section is intended to limit the	187
authority of the attorney general to enter into mediation,	188
settlement, or resolution of any alleged violation before or	189
following the commencement of an action under this section.	190

(B)(1) The attorney general has a cause of action for removal	191
of a county auditor who purposely, knowingly, or recklessly fails	192
to perform a duty expressly imposed by law with respect to the	193
office of county auditor or purposely, knowingly, or recklessly	194
commits any act expressly prohibited by law with respect to the	195
office of county auditor. Not later than forty-five days after	196
sending a notice under division (A)(3)(b) of this section, the	197
attorney general shall cause an action to be commenced against the	198
county auditor by filing a complaint for the removal of the county	199
auditor from public office. If any money is due, the attorney	200
general shall join the sureties on the county auditor's bond as	201
parties. The court of common pleas of the county in which the	202
county auditor holds office has exclusive original jurisdiction of	203
the action. The action shall proceed de novo as in the trial of a	204
civil action. The court is not restricted to the evidence that was	205
presented to the auditor of state and the attorney general before	206
the action was filed. The action is governed by the Rules of Civil	207
Procedure.	208

Except as otherwise provided in this division, an action for	209
removal from office under this section is stayed during the	210
pendency of any criminal action concerning a violation of an	211
existing or former municipal ordinance or law of this or any other	212
state or the United States that is substantially equivalent to any	213
criminal violation in Title 29 of the Revised Code related to	214
conduct in office if the person charged in the criminal action	215
committed the violation while serving as a county auditor and the	216
conduct constituting the violation was related to the duties of	217
the office of county auditor or to the person's actions as the	218
county auditor. The stay may be lifted upon motion of the	219
prosecuting attorney in the related criminal action.	220

(2) Prior to or at the hearing, upon a showing of good cause,	221
the court may issue an order restraining the county auditor from	222
entering the county auditor's office and from conducting the	223
affairs of the office pending the hearing on the complaint. If	224
such an order is issued, the court may continue the order until	225
the conclusion of the hearing and any appeals under this section.	226

(3) The board of county commissioners shall be responsible	227
for the payment of reasonable attorney's fees for counsel for the	228
county auditor. If judgment is entered against the county auditor,	229
the court shall order the county auditor to reimburse the board	230
for attorney's fees and costs up to a reasonable amount, as	231
determined by the court. Expenses incurred by the board in a	232
removal action shall be paid out of the county general fund.	233

(C) The judgment of the court is final and conclusive unless	234
reversed, vacated, or modified on appeal. An appeal may be taken	235
by any party, and shall proceed as in the case of appeals in civil	236
actions and in accordance with the Rules of Appellate Procedure.	237
Upon the filing of a notice of appeal by any party to the	238
proceedings, the court of appeals shall hear the case as an	239
expedited appeal under Rule 11.2 of the Rules of Appellate	240
Procedure. The county auditor has the right of review or appeal to	241
the supreme court.	242

(D)(1) If a final judgment for removal from public office is	243
entered against the county auditor, the office shall be deemed	244
vacated, and the vacancy shall be filled as provided in section	245
305.02 of the Revised Code. Except as otherwise provided by law,	246
an individual removed from public office under this section is not	247
entitled to hold any public office for four years following the	248
date of the final judgment, and is not entitled to hold any public	249
office until any repayment or restitution required by the court is	250
satisfied.	251

(2) If the court finds with clear and convincing evidence	252
that the county auditor purposely, knowingly, or recklessly failed	253
to perform a duty expressly imposed by law with respect to the	254
office of county auditor or purposely, knowingly, or recklessly	255
committed any act expressly prohibited by law, the court shall	256
issue an order removing the county auditor from office and any	257
order necessary for the preservation or restitution of public	258
funds.	259

(E)(1) A person acts purposely when it is the person's	260
specific intention to cause a certain result, or when the gist of	261
the offense is a prohibition against conduct of a certain nature,	262
regardless of what the person intends to accomplish thereby, it is	263
the person's specific intention to engage in conduct of that	264
nature.	265

(2) A person acts knowingly, regardless of the person's	266
purpose, when the person is aware that the person's conduct will	267
probably cause a certain result or will probably be of a certain	268
nature. A person has knowledge of circumstances when the person is	269
aware that such circumstances probably exist.	270

(3) A person acts recklessly when, with heedless indifference	271
to the consequences, the person perversely disregards a known risk	272
that the person's conduct is likely to cause a certain result or	273
is likely to be of a certain nature. A person is reckless with	274
respect to circumstances when, with heedless indifference to the	275
consequences, the person perversely disregards a known risk that	276
such circumstances are likely to exist.	277

(F) The proceedings provided for in this section may be used	278
as an alternative to the removal proceedings prescribed under	279
sections 3.07 to 3.10 of the Revised Code or other methods of	280
removal authorized by law.	281

Sec. 321.37. (A)(1) If the county treasurer fails to make a	282
settlement or to pay over money as prescribed by lawpurposely,	283
knowingly, or recklessly fails to perform a duty expressly imposed	284
by law with respect to the office of county treasurer or	285
purposely, knowingly, or recklessly commits any act expressly	286
prohibited by law with respect to the office of county treasurer,	287
the county auditor or board ofa county commissioners shall cause	288
suit to be instituted against such treasurer and his surety or	289
sureties for the amount due, with ten per cent penalty on such	290
amount, which suit shall have precedence of over all civil	291
businesscommissioner may submit a sworn affidavit alleging the	292
violation, together with evidence supporting the allegations, to	293
the auditor of state. The sworn affidavit and evidence shall be	294
submitted in the format prescribed by rule of the auditor of state	295
under section 117.45 of the Revised Code. A person who makes a	296
false statement in a sworn affidavit, for purposes of this	297
section, is guilty of falsification under section 2921.13 of the	298
Revised Code.	299

(2) The auditor of state shall review the sworn affidavit and	300
the evidence. Within ten business days after receiving the sworn	301
affidavit and evidence, unless, for good cause, additional time is	302
required, the auditor of state shall determine whether clear and	303
convincing evidence supports the allegations. If the auditor of	304
state finds that no allegation is supported by clear and	305
convincing evidence, the auditor of state shall submit those	306
findings in writing to the county treasurer and the person who	307
initiated the sworn affidavit. If the auditor of state finds by	308
clear and convincing evidence that an allegation is supported by	309
the evidence, the auditor of state shall submit those findings in	310
writing to the attorney general, the county treasurer, and the	311
person who initiated the sworn affidavit. The findings shall	312
include a copy of the sworn affidavit and the evidence submitted	313
under division (A)(1) of this section.	314

(3)(a) The attorney general shall review the auditor of	315
state's findings and the sworn affidavit and evidence. Within ten	316
business days after receiving them, unless, for good cause,	317
additional time is required, the attorney general shall determine	318
whether clear and convincing evidence supports the allegations. If	319
the attorney general finds that no allegation is supported by	320
clear and convincing evidence, the attorney general, by certified	321
mail, shall notify the auditor of state, the county treasurer, and	322
the person who initiated the sworn affidavit, that no complaint	323
for the removal of the county treasurer from public office will be	324
filed.	325

(b) If the attorney general finds by clear and convincing	326
evidence that an allegation is supported by the evidence, the	327
attorney general, by certified mail, shall notify the auditor of	328
state, the county treasurer, and the person who initiated the	329
sworn affidavit of that fact, and shall commence an action for the	330
removal of the county treasurer from public office under division	331
(B) of this section.	332

(c) Nothing in this section is intended to limit the	333
authority of the attorney general to enter into mediation,	334
settlement, or resolution of any alleged violation before or	335
following the commencement of an action under this section.	336

(B)(1) The attorney general has a cause of action for removal	337
of a county treasurer who purposely, knowingly, or recklessly	338
fails to perform a duty expressly imposed by law with respect to	339
the office of county treasurer or purposely, knowingly, or	340
recklessly commits any act expressly prohibited by law with	341
respect to the office of county treasurer. Not later than	342
forty-five days after sending a notice under division (A)(3)(b) of	343
this section, the attorney general shall cause an action to be	344
commenced against the county treasurer by filing a complaint for	345
the removal of the county treasurer from public office. If any	346
money is due, the attorney general shall join the sureties on the	347
county treasurer's bond as parties. The court of common pleas of	348
the county in which the county treasurer holds office has	349
exclusive original jurisdiction of the action. The action shall	350
proceed de novo as in the trial of a civil action. The court is	351
not restricted to the evidence that was presented to the auditor	352
of state and the attorney general before the action was filed. The	353
action is governed by the Rules of Civil Procedure.	354

Except as otherwise provided in this division, an action for	355
removal from office under this section is stayed during the	356
pendency of any criminal action concerning a violation of an	357
existing or former municipal ordinance or law of this or any other	358
state or the United States that is substantially equivalent to any	359
criminal violation in Title 29 of the Revised Code related to	360
conduct in office if the person charged in the criminal action	361
committed the violation while serving as a county treasurer and	362
the conduct constituting the violation was related to the duties	363
of the office of county treasurer or to the person's actions as	364
the county treasurer. The stay may be lifted upon motion of the	365
prosecuting attorney in the related criminal action.	366

(2) Prior to or at the hearing, upon a showing of good cause,	367
the court may issue an order restraining the county treasurer from	368
entering the county treasurer's office and from conducting the	369
affairs of the office pending the hearing on the complaint. If	370
such an order is issued, the court may continue the order until	371
the conclusion of the hearing and any appeals under this section.	372

(3) The board of county commissioners shall be responsible	373
for the payment of reasonable attorney's fees for counsel for the	374
county treasurer. If judgment is entered against the county	375
treasurer, the court shall order the county treasurer to reimburse	376
the board for attorney's fees and costs up to a reasonable amount,	377
as determined by the court. Expenses incurred by the board in a	378
removal action shall be paid out of the county general fund.	379

(C) The judgment of the court is final and conclusive unless	380
reversed, vacated, or modified on appeal. An appeal may be taken	381
by any party, and shall proceed as in the case of appeals in civil	382
actions and in accordance with the Rules of Appellate Procedure.	383
Upon the filing of a notice of appeal by any party to the	384
proceedings, the court of appeals shall hear the case as an	385
expedited appeal under Rule 11.2 of the Rules of Appellate	386
Procedure. The county treasurer has the right of review or appeal	387
to the supreme court.	388

(D)(1) If a final judgment for removal from public office is	389
entered against the county treasurer, the office shall be deemed	390
vacated, and the vacancy shall be filled as provided in section	391
305.02 of the Revised Code. Except as otherwise provided by law,	392
an individual removed from public office under this section is not	393
entitled to hold any public office for four years following the	394
date of the final judgment, and is not entitled to hold any public	395
office until any repayment or restitution required by the court is	396
satisfied.	397

(2) If the court finds with clear and convincing evidence	398
that the county treasurer purposely, knowingly, or recklessly	399
failed to perform a duty expressly imposed by law with respect to	400
the office of county treasurer or purposely, knowingly, or	401
recklessly committed any act expressly prohibited by law, the	402
court shall issue an order removing the county treasurer from	403
office and any order necessary for the preservation or restitution	404
of public funds.	405

(E)(1) A person acts purposely when it is the person's	406
specific intention to cause a certain result, or when the gist of	407
the offense is a prohibition against conduct of a certain nature,	408
regardless of what the person intends to accomplish thereby, it is	409
the person's specific intention to engage in conduct of that	410
nature.	411

(2) A person acts knowingly, regardless of the person's	412
purpose, when the person is aware that the person's conduct will	413
probably cause a certain result or will probably be of a certain	414
nature. A person has knowledge of circumstances when the person is	415
aware that such circumstances probably exist.	416

(3) A person acts recklessly when, with heedless indifference	417
to the consequences, the person perversely disregards a known risk	418
that the person's conduct is likely to cause a certain result or	419
is likely to be of a certain nature. A person is reckless with	420
respect to circumstances when, with heedless indifference to the	421
consequences, the person perversely disregards a known risk that	422
such circumstances are likely to exist.	423

(F) The proceedings provided for in this section may be used	424
as an alternative to the removal proceedings prescribed under	425
sections 3.07 to 3.10 of the Revised Code or other methods of	426
removal authorized by law.	427

Sec. 321.46.  (A) To enhance the background and working	428
knowledge of county treasurers in governmental accounting,	429
portfolio reporting and compliance, investments, and cash	430
management, the auditor of state and the treasurer of state shall	431
conduct education programs for persons elected for the first time	432
to the office of county treasurer and shall hold biennial	433
continuing education programscourses for persons who continue to	434
hold the office of county treasurer. Education	435

Initial education programs for newly elected county	436
treasurers shall be held between the first day of December and the	437
first Monday of September next following that person's election to	438
the office of county treasurer. Similar initial training	439
education programs may also be provided to any county treasurer	440
who is appointed to fill a vacancy or who is elected at a special	441
election.	442

(B)(1) The auditor of state shall determine the manner and	443
content of the initial education programs in the subject areas of	444
governmental accounting and portfolio reporting and compliance. In	445
those areas, newly elected county treasurers shall take at least	446
thirteen hours of education before taking office.	447

(2) The treasurer of state shall determine the manner and	448
content of the initial education programs in the subject areas of	449
investments and cash management. In those areas, newly elected	450
county treasurers shall take at least thirteen hours of education	451
before taking office.	452

(3)(a) After completing one year in office, a county	453
treasurer shall take not less than twenty-four hours of continuing	454
education during each biennial cycle. For purposes of division	455
(B)(3)(a) of this section, a biennial cycle for continuing	456
education shall be every two calendar years after the treasurer's	457
first year in office. The treasurer of state shall determine the	458
manner and content of the continuing education programscourses in	459
the subject areas of investments, cash management, the collection	460
of taxes, ethics, and any other subject area that the treasurer of	461
state determines is reasonably related to the duties of the office	462
of the county treasurer. The auditor of state shall determine the	463
manner and content of the continuing education programscourses in	464
the subject areas of governmental accounting, portfolio reporting	465
and compliance, office management, and any other subject area that	466
the auditor of state determines is reasonably related to the	467
duties of the office of the county treasurer.	468

(b) A county treasurer who accumulates more than twenty-four	469
hours of continuing education in a biennial cycle described in	470
division (B)(3)(a) of this section may credit the hours in excess	471
of twenty-four hours to the next biennial cycle. However,	472
regardless of the total number of hours earned, no more than six	473
hours in thecontinuing education programs determined by the	474
treasurer of state pursuant to division (B)(3)(a) of this section	475
and six hours in thecontinuing education programs determined by	476
the auditor of state pursuant to that division shall be carried	477
over to the next biennial cycle.	478

(c) A county treasurer who participates in a training program	479
or seminar established under section 109.43 of the Revised Code	480
may apply the three hours of training to the twenty-four hours of	481
continuing education required in a biennial cycle under division	482
(B)(3)(a) of this section.	483

(C) The auditor of state and the treasurer of state may each	484
charge counties a registration fee that will meet actual and	485
necessary expenses of the training of county treasurers, including	486
instructor fees, site acquisition costs, and the cost of course	487
materials. The necessary personal expenses of county treasurers as	488
a result of attending the traininginitial education programs and	489
continuing education courses shall be borne by the counties the	490
treasurers represent.	491

(D) The auditor of state and the treasurer of state may allow	492
any other interested person to attend any of the initial education	493
programs that areor continuing education courses held pursuant to	494
this section, provided that before attending any such education	495
program or course, the interested person shall pay to either the	496
auditor of state or the treasurer of state, as appropriate, the	497
full registration fee set for the education program or course.	498

(E)(1) If a county treasurer fails to complete the initial	499
education programs required by this section before taking office,	500
the treasurer's authority to invest county funds and to manage the	501
county portfolio immediately is suspended, and this authority is	502
transferred to the county's investment advisory committee until	503
full compliance with the initial education programs is determined	504
by the treasurer of state.	505

(2) If a county treasurer fails to complete continuing	506
education programs as required by this section, the county	507
treasurer is subject to divisions (B) to (E) of section 321.47 of	508
the Revised Code, including possible suspension of the treasurer's	509
authority to invest county funds and to manage the county	510
portfolio and transfer of this authority to the county's	511
investment advisory committee.	512

(F)(1) Notwithstanding divisions (B) and (E) of this section,	513
a county treasurer who fails to complete the initial education	514
programs or continuing education programs required by this section	515
shall invest only in the Ohio subdivisions fund pursuant to	516
division (A)(6) of section 135.35 of the Revised Code, in no load	517
money market mutual funds pursuant to division (A)(5) of section	518
135.35 of the Revised Code, or in time certificates of deposit or	519
savings or deposit accounts pursuant to division (A)(3) of section	520
135.35 of the Revised Code.	521

(2) A county treasurer who has failed to complete the initial	522
education programs required by this section and invests in other	523
than the investments permitted by division (F)(1) of this section	524
immediately shall have the county treasurer's authority to invest	525
county funds and to manage the county portfolio suspended, and	526
this authority shall be transferred to the county's investment	527
advisory committee until full compliance with the initial	528
education programs is determined by the treasurer of state.	529

(3) If a county treasurer fails to complete continuing	530
education programs required by this section and invests in other	531
than the investments permitted by division (F)(1) of this section,	532
the county treasurer is subject to divisions (B) to (E) of section	533
321.47 of the Revised Code, including possible suspension of the	534
treasurer's authority to invest county funds and to manage the	535
county portfolio and transfer of this authority to the county's	536
investment advisory committee.	537

(G)(1) There is hereby created in the state treasury the	538
county treasurer education fund, to be used by the treasurer of	539
state for actual and necessary expenses of initial education	540
programs and continuing education held pursuant to this section	541
and section 135.22 of the Revised Code. All registration fees	542
collected by the treasurer of state under this section and section	543
135.22 of the Revised Code shall be paid into that fund.	544

(2) All registration fees collected by the auditor of state	545
under this section shall be paid into the auditor of state	546
training program fund established under section 117.44 of the	547
Revised Code.	548

(H) The treasurer of state, with the advice and consent of	549
the auditor of state, may adopt reasonable rules not inconsistent	550
with this section for the implementation of this section.	551

Sec. 507.02.  When a township fiscal officer is unable to	552
carry out the duties of office because of illness, because of	553
entering the military service of the United States, because of a	554
court ordered suspension as provided for under section 507.13 of	555
the Revised Code, or because the fiscal officer is otherwise	556
incapacitated or disqualified, the board of township trustees	557
shall appoint a deputy fiscal officer, who shall have full power	558
to discharge the duties of the office. The deputy fiscal officer	559
shall serve during the period of time the fiscal officer is absent	560
or incapacitated, or until a successor fiscal officer is elected	561
and qualified. Before entering on the discharge of official	562
duties, the deputy fiscal officer shall give bond, for the	563
faithful discharge of official duties, as required under section	564
507.03 of the Revised Code. The board shall, by resolution, adjust	565
and determine the compensation of the fiscal officer and deputy	566
fiscal officer. The total compensation of both the fiscal officer	567
and any deputy fiscal officer shall not exceed the sums fixed by	568
section 507.09 of the Revised Code in any one year.	569

Sec. 507.12. (A) To enhance the background and working	570
knowledge of township fiscal officers in government accounting,	571
budgeting and financing, financial report preparation, and the	572
rules adopted by the auditor of state, the auditor of state shall	573
conduct education programs and continuing education courses for	574
individuals elected or appointed for the first time to the office	575
of township fiscal officer, and shall conduct continuing education	576
courses for individuals who continue to hold the office in a	577
subsequent term. The Ohio township association also may conduct	578
such initial education programs and continuing education courses	579
if approved by the auditor of state. The auditor of state, in	580
conjunction with the Ohio township association, shall determine	581
the manner and content of the initial education programs and	582
continuing education courses.	583

(B) A newly elected or appointed township fiscal officer	584
shall take and successfully complete at least six hours of initial	585
education programs before commencing, or during the first year of,	586
office. A township fiscal officer who participates in a training	587
program held under section 117.44 of the Revised Code may apply	588
those hours taken before commencing office to the six hours of	589
initial education programs required under this division.	590

(C)(1) In addition to the six hours of initial education	591
required under division (B) of this section, a newly elected	592
township fiscal officer shall complete at least a total of	593
eighteen continuing education hours during the township fiscal	594
officer's first term of office.	595

(2) A township fiscal officer who is elected to a subsequent	596
term of office shall take and successfully complete twelve hours	597
of continuing education courses in each subsequent term of office.	598

(3) The auditor of state shall adopt rules specifying the	599
initial education programs and continuing education courses that	600
are required for a township fiscal officer who has been appointed	601
to fill a vacancy. The requirements shall be proportionally	602
equivalent, based on the time remaining in the vacated office, to	603
the requirements for a newly elected township fiscal officer.	604

(4) At least two hours of ethics instruction shall be	605
included in the continuing education hours required by divisions	606
(C)(1) and (2) of this section.	607

(5) A township fiscal officer who participates in a training	608
program or seminar established under section 109.43 of the Revised	609
Code may apply the three hours of training to the continuing	610
education hours required by divisions (C)(1) and (2) of this	611
section.	612

(D)(1) A certified public accountant who serves as a township	613
fiscal officer may apply to the continuing education hours	614
required by division (C) of this section any hours of continuing	615
education completed under section 4701.11 of the Revised Code	616
after being elected or appointed as a township fiscal officer.	617

(2) A township fiscal officer may apply to the continuing	618
education hours required by division (C) of this section any hours	619
of continuing education completed under section 135.22 of the	620
Revised Code after being elected or appointed as a township fiscal	621
officer.	622

(3) A township fiscal officer who teaches an approved	623
continuing education course under division (C) of this section is	624
entitled to credit for the course in the same manner as if the	625
township fiscal officer had attended the course.	626

(E) The auditor of state shall adopt rules for verifying the	627
completion of initial education programs and continuing education	628
courses required under this section. The auditor of state shall	629
issue a certificate of completion to each township fiscal officer	630
who completes the initial education programs and continuing	631
education courses. The auditor of state shall issue a "failure to	632
complete" notice to any township fiscal officer who is required to	633
complete initial education programs and continuing education	634
courses under this section, but who fails to do so. The notice is	635
for informational purposes only and does not affect any	636
individual's ability to hold the office of township fiscal	637
officer.	638

(F) Each board of township trustees shall approve a	639
reasonable amount requested by the township fiscal officer to	640
cover the costs the township fiscal officer is required to incur	641
to meet the requirements of this section, including registration	642
fees, lodging and meal expenses, and travel expenses.	643

Sec. 507.13.  (A)(1) If a township fiscal officer purposely,	644
knowingly, or recklessly fails to perform a duty expressly imposed	645
by law with respect to the office of township fiscal officer or	646
purposely, knowingly, or recklessly commits any act expressly	647
prohibited by law with respect to that office, four residents of	648
the township may submit sworn affidavits alleging the violation,	649
together with evidence supporting the allegations, to the auditor	650
of state. The sworn affidavits and evidence shall be submitted in	651
the format prescribed by rule of the auditor of state under	652
section 117.45 of the Revised Code. A person who makes a false	653
statement in a sworn affidavit, for purposes of this section, is	654
guilty of falsification under section 2921.13 of the Revised Code.	655

(2) The auditor of state shall review the sworn affidavits	656
and the evidence. Within ten business days after receiving the	657
sworn affidavits, unless, for good cause, additional time is	658
required, the auditor of state shall determine whether clear and	659
convincing evidence supports the allegations. If the auditor of	660
state finds that no allegation is supported by clear and	661
convincing evidence, the auditor of state shall submit those	662
findings in writing to the township fiscal officer and the persons	663
who initiated the sworn affidavits. If the auditor of state finds	664
by clear and convincing evidence that an allegation is supported	665
by the evidence, the auditor of state shall submit those findings	666
in writing to the attorney general, the township fiscal officer,	667
and the persons who initiated the sworn affidavits. The findings	668
shall include a copy of the sworn affidavits and the evidence	669
submitted under division (A)(1) of this section.	670

(3)(a) The attorney general shall review the auditor of	671
state's findings and the sworn affidavits and evidence. Within ten	672
business days after receiving the sworn affidavits and evidence,	673
unless, for good cause, additional time is required, the attorney	674
general shall determine whether clear and convincing evidence	675
supports the allegations. If the attorney general finds that no	676
allegation is supported by clear and convincing evidence, the	677
attorney general, by certified mail, shall notify the auditor of	678
state, the township fiscal officer, and the persons who initiated	679
the sworn affidavits, that no complaint for the removal of the	680
township fiscal officer from public office will be filed.	681

(b) If the attorney general finds by clear and convincing	682
evidence that an allegation is supported by the evidence, the	683
attorney general, by certified mail, shall notify the auditor of	684
state, the township fiscal officer, and the persons who initiated	685
the sworn affidavits of that fact, and shall commence an action	686
for the removal of the township fiscal officer from public office	687
under division (B) of this section.	688

(c) Nothing in this section is intended to limit the	689
authority of the attorney general to enter into mediation,	690
settlement, or resolution of any alleged violation before or	691
following the commencement of an action under this section.	692

(B)(1) The attorney general has a cause of action for removal	693
of a township fiscal officer who purposely, knowingly, or	694
recklessly fails to perform a duty expressly imposed by law with	695
respect to the office of township fiscal officer or purposely,	696
knowingly, or recklessly commits any act expressly prohibited by	697
law with respect to the office of township fiscal officer. Not	698
later than forty-five days after sending a notice under division	699
(A)(3)(b) of this section, the attorney general shall cause an	700
action to be commenced against the township fiscal officer by	701
filing a complaint for the removal of the township fiscal officer	702
from public office. If any money is due, the attorney general	703
shall join the sureties on the township fiscal officer's bond as	704
parties. The court of common pleas of the county in which the	705
township fiscal officer holds office has exclusive original	706
jurisdiction of the action. The action shall proceed de novo as in	707
the trial of a civil action. The court is not restricted to the	708
evidence that was presented to the auditor of state and the	709
attorney general before the action was filed. The action is	710
governed by the Rules of Civil Procedure.	711

Except as otherwise provided in this division, an action for	712
removal from office under this section is stayed during the	713
pendency of any criminal action concerning a violation of an	714
existing or former municipal ordinance or law of this or any other	715
state or the United States that is substantially equivalent to any	716
criminal violation in Title 29 of the Revised Code related to	717
conduct in office if the person charged in the criminal action	718
committed the violation while serving as a township fiscal officer	719
and the conduct constituting the violation was related to the	720
duties of the office of fiscal officer or to the person's actions	721
as the township fiscal officer. The stay may be lifted upon motion	722
of the prosecuting attorney in the related criminal action.	723

(2) Prior to or at the hearing, upon a showing of good cause,	724
the court may issue an order restraining the township fiscal	725
officer from entering the township fiscal officer's office and	726
from conducting the affairs of the office pending the hearing on	727
the complaint. If such an order is issued, the court may continue	728
the order until the conclusion of the hearing and any appeals	729
under this section.	730

(3) The board of township trustees shall be responsible for	731
the payment of reasonable attorney's fees for counsel for the	732
township fiscal officer. If judgment is entered against the	733
township fiscal officer, the court shall order the township fiscal	734
officer to reimburse the board for attorney's fees and costs up to	735
a reasonable amount, as determined by the court. Expenses incurred	736
by the board in a removal action shall be paid out of the township	737
general fund.	738

(C) The judgment of the court is final and conclusive unless	739
reversed, vacated, or modified on appeal. An appeal may be taken	740
by any party, and shall proceed as in the case of appeals in civil	741
actions and in accordance with the Rules of Appellate Procedure.	742
Upon the filing of a notice of appeal by any party to the	743
proceedings, the court of appeals shall hear the case as an	744
expedited appeal under Rule 11.2 of the Rules of Appellate	745
Procedure. The township fiscal officer has the right of review or	746
appeal to the supreme court.	747

(D)(1) If a final judgment for removal from public office is	748
entered against the township fiscal officer, the office shall be	749
deemed vacated, and the vacancy shall be filled as provided in	750
section 503.24 of the Revised Code. Except as otherwise provided	751
by law, an individual removed from public office under this	752
section is not entitled to hold any public office for four years	753
following the date of the final judgment, and is not entitled to	754
hold any public office until any repayment or restitution required	755
by the court is satisfied.	756

(2) If the court finds with clear and convincing evidence	757
that the township fiscal officer purposely, knowingly, or	758
recklessly failed to perform a duty expressly imposed by law with	759
respect to the office of township fiscal officer or purposely,	760
knowingly, or recklessly committed any act expressly prohibited by	761
law, the court shall issue an order removing the township fiscal	762
officer from office and any order necessary for the preservation	763
or restitution of public funds.	764

(E)(1) A person acts purposely when it is the person's	765
specific intention to cause a certain result, or when the gist of	766
the offense is a prohibition against conduct of a certain nature,	767
regardless of what the person intends to accomplish thereby, it is	768
the person's specific intention to engage in conduct of that	769
nature.	770

(2) A person acts knowingly, regardless of the person's	771
purpose, when the person is aware that the person's conduct will	772
probably cause a certain result or will probably be of a certain	773
nature. A person has knowledge of circumstances when the person is	774
aware that such circumstances probably exist.	775

(3) A person acts recklessly when, with heedless indifference	776
to the consequences, the person perversely disregards a known risk	777
that the person's conduct is likely to cause a certain result or	778
is likely to be of a certain nature. A person is reckless with	779
respect to circumstances when, with heedless indifference to the	780
consequences, the person perversely disregards a known risk that	781
such circumstances are likely to exist.	782

(F) The proceedings provided for in this section may be used	783
as an alternative to the removal proceedings prescribed under	784
sections 3.07 to 3.10 of the Revised Code or other methods of	785
removal authorized by law.	786

Sec. 733.78.  (A) As used in this section, "fiscal officer"	787
means a village fiscal officer, a village clerk-treasurer, a	788
village clerk, a city auditor, a city treasurer or, in the case of	789
a municipal corporation having a charter that designates an	790
officer who, by virtue of the charter, has duties and functions	791
similar to those of the city or village officers referred to in	792
this section, the officer so designated by the charter.	793

(B)(1) If a fiscal officer purposely, knowingly, or	794
recklessly fails to perform a duty expressly imposed by law with	795
respect to the office of fiscal officer or purposely, knowingly,	796
or recklessly commits any act expressly prohibited by law with	797
respect to the office of fiscal officer, a member of the	798
legislative authority of the municipal corporation may submit a	799
sworn affidavit alleging the violation, together with evidence	800
supporting the allegations, to the auditor of state. The sworn	801
affidavit and evidence shall be submitted in the format prescribed	802
by rule of the auditor of state under section 117.45 of the	803
Revised Code. A person who makes a false statement in a sworn	804
affidavit, for purposes of this section, is guilty of	805
falsification under section 2921.13 of the Revised Code.	806

(2) The auditor of state shall review the sworn affidavit and	807
the evidence. Within ten business days after receiving the sworn	808
affidavit and evidence, unless, for good cause, additional time is	809
required, the auditor of state shall determine whether clear and	810
convincing evidence supports the allegations. If the auditor of	811
state finds that no allegation is supported by clear and	812
convincing evidence, the auditor of state shall submit those	813
findings in writing to the fiscal officer and the person who	814
initiated the sworn affidavit. If the auditor of state finds by	815
clear and convincing evidence that an allegation is supported by	816
the evidence, the auditor of state shall submit those findings in	817
writing to the attorney general, the fiscal officer, and the	818
person who initiated the sworn affidavit. The findings shall	819
include a copy of the sworn affidavit and the evidence submitted	820
under division (B)(1) of this section.	821

(3)(a) The attorney general shall review the auditor of	822
state's findings and the sworn affidavit and evidence. Within ten	823
business days after receiving them, unless, for good cause,	824
additional time is required, the attorney general shall determine	825
whether clear and convincing evidence supports the allegations. If	826
the attorney general finds that no allegation is supported by	827
clear and convincing evidence, the attorney general, by certified	828
mail, shall notify the auditor of state, the fiscal officer, and	829
the person who initiated the sworn affidavit that no complaint for	830
the removal of the fiscal officer from public office will be	831
filed.	832

(b) If the attorney general finds by clear and convincing	833
evidence that an allegation is supported by the evidence, the	834
attorney general, by certified mail, shall notify the auditor of	835
state, the fiscal officer, and the person who initiated the sworn	836
affidavit of that fact, and shall commence an action for the	837
removal of the fiscal officer from public office under division	838
(C) of this section.	839

(c) Nothing in this section is intended to limit the	840
authority of the attorney general to enter into mediation,	841
settlement, or resolution of any alleged violation before or	842
following the commencement of an action under this section.	843

(C)(1) The attorney general has a cause of action for removal	844
of a fiscal officer who purposely, knowingly, or recklessly fails	845
to perform a duty expressly imposed by law with respect to the	846
office of fiscal officer or purposely, knowingly, or recklessly	847
commits any act expressly prohibited by law with respect to the	848
office of fiscal officer. Not later than forty-five days after	849
sending a notice under division (B)(3)(b) of this section, the	850
attorney general shall cause an action to be commenced against the	851
fiscal officer by filing a complaint for the removal of the fiscal	852
officer from public office. If any money is due, the attorney	853
general shall join the sureties on the fiscal officer's bond as	854
parties. The court of common pleas of the county in which the	855
fiscal officer holds office has exclusive original jurisdiction of	856
the action. The action shall proceed de novo as in the trial of a	857
civil action. The court is not restricted to the evidence that was	858
presented to the auditor of state and the attorney general before	859
the action was filed. The action is governed by the Rules of Civil	860
Procedure.	861

Except as otherwise provided in this division, an action for	862
removal from office under this section is stayed during the	863
pendency of any criminal action concerning a violation of an	864
existing or former municipal ordinance or law of this or any other	865
state or the United States that is substantially equivalent to any	866
criminal violation in Title 29 of the Revised Code related to	867
conduct in office if the person charged in the criminal action	868
committed the violation while serving as a fiscal officer and the	869
conduct constituting the violation was related to the duties of	870
the office of fiscal officer or to the person's actions as the	871
fiscal officer. The stay may be lifted upon motion of the	872
prosecuting attorney in the related criminal action.	873

(2) Prior to or at the hearing, upon a showing of good cause,	874
the court may issue an order restraining the fiscal officer from	875
entering the fiscal officer's office and from conducting the	876
affairs of the office pending the hearing on the complaint. If	877
such an order is issued, the court may continue the order until	878
the conclusion of the hearing and any appeals under this section.	879

(3) The legislative authority of the municipal corporation	880
shall be responsible for the payment of reasonable attorney's fees	881
for counsel for the fiscal officer. If judgment is entered against	882
the fiscal officer, the court shall order the fiscal officer to	883
reimburse the legislative authority for attorney's fees and costs	884
up to a reasonable amount, as determined by the court. Expenses	885
incurred by the legislative authority in a removal action shall be	886
paid out of the general fund of the municipal corporation.	887

(D)(1) The judgment of the court is final and conclusive	888
unless reversed, vacated, or modified on appeal. An appeal may be	889
taken by any party, and shall proceed as in the case of appeals in	890
civil actions and in accordance with the Rules of Appellate	891
Procedure. Upon the filing of a notice of appeal by any party to	892
the proceedings, the court of appeals shall hear the case as an	893
expedited appeal under Rule 11.2 of the Rules of Appellate	894
Procedure. The fiscal officer has the right of review or appeal to	895
the supreme court.	896

(2) If the court finds with clear and convincing evidence	897
that the fiscal officer purposely, knowingly, or recklessly failed	898
to perform a duty expressly imposed by law with respect to the	899
office of fiscal officer or purposely, knowingly, or recklessly	900
committed any act expressly prohibited by law, the court shall	901
issue an order removing the fiscal officer from office and any	902
order necessary for the preservation or restitution of public	903
funds.	904

(E) If a final judgment for removal from public office is	905
entered against the fiscal officer, the office shall be deemed	906
vacated, and the vacancy shall be filled as provided in section	907
733.31 of the Revised Code. Except as otherwise provided by law,	908
an individual removed from public office under this section is not	909
entitled to hold any public office for four years following the	910
date of the final judgment, and is not entitled to hold any public	911
office until any repayment or restitution required by the court is	912
satisfied.	913

(F) If a municipal corporation's charter establishes a	914
procedure for the removal of officers from office that conflicts	915
with the removal procedure established by this section, the	916
procedure for the removal of officers in the charter prevails.	917

(G)(1) A person acts purposely when it is the person's	918
specific intention to cause a certain result, or when the gist of	919
the offense is a prohibition against conduct of a certain nature,	920
regardless of what the person intends to accomplish thereby, it is	921
the person's specific intention to engage in conduct of that	922
nature.	923

(2) A person acts knowingly, regardless of the person's	924
purpose, when the person is aware that the person's conduct will	925
probably cause a certain result or will probably be of a certain	926
nature. A person has knowledge of circumstances when the person is	927
aware that such circumstances probably exist.	928

(3) A person acts recklessly when, with heedless indifference	929
to the consequences, the person perversely disregards a known risk	930
that the person's conduct is likely to cause a certain result or	931
is likely to be of a certain nature. A person is reckless with	932
respect to circumstances when, with heedless indifference to the	933
consequences, the person perversely disregards a known risk that	934
such circumstances are likely to exist.	935

(H) The proceedings provided for in this section may be used	936
as an alternative to the removal proceedings prescribed under	937
sections 3.07 to 3.10 of the Revised Code or other methods of	938
removal authorized by law.	939

Sec. 733.81. (A) As used in this section, "fiscal officer"	940
means the city auditor, city treasurer, village fiscal officer,	941
village clerk-treasurer, village clerk, and, in the case of a	942
municipal corporation having a charter that designates an officer	943
who, by virtue of the charter, has duties and functions similar to	944
those of the city or village officers referred to in this section,	945
the officer so designated by the charter.	946

(B) To enhance the background and working knowledge of fiscal	947
officers in government accounting, budgeting and financing,	948
financial report preparation, and the rules adopted by the auditor	949
of state, the auditor of state shall conduct education programs	950
and continuing education courses for individuals elected or	951
appointed for the first time to the office of fiscal officer, and	952
shall conduct continuing education courses for individuals who	953
continue to hold the office in a subsequent term. The Ohio	954
municipal league also may conduct such initial education programs	955
and continuing education courses if approved by the auditor of	956
state. The auditor of state, in conjunction with the Ohio	957
municipal league, shall determine the manner and content of the	958
initial education programs and continuing education courses.	959

(C) A newly elected or appointed fiscal officer shall take	960
and successfully complete at least six hours of initial education	961
programs before commencing, or during the first year of, office. A	962
fiscal officer who participates in a training program held under	963
section 117.44 of the Revised Code may apply those hours taken	964
before commencing office to the six hours of initial education	965
programs required under this division.	966

(D)(1) In addition to the six hours of initial education	967
required under division (B) of this section, a newly elected	968
fiscal officer shall complete at least a total of eighteen	969
continuing education hours during the fiscal officer's first term	970
of office.	971

(2) A fiscal officer who is elected to a subsequent term of	972
office shall take and successfully complete twelve hours of	973
continuing education courses in each subsequent term of office.	974

(3) The auditor of state shall adopt rules specifying the	975
initial education programs and continuing education courses that	976
are required for a fiscal officer who has been appointed to fill a	977
vacancy. The requirements shall be proportionally equivalent,	978
based on the time remaining in the vacated office, to the	979
requirements for a newly elected fiscal officer.	980

(4) At least two hours of ethics instruction shall be	981
included in the continuing education hours required by divisions	982
(D)(1) and (2) of this section.	983

(5) A township fiscal officer who participates in a training	984
program or seminar established under section 109.43 of the Revised	985
Code may apply the three hours of training to the continuing	986
education hours required by divisions (D)(1) and (2) of this	987
section.	988

(E)(1) A certified public accountant who serves as a fiscal	989
officer may apply to the continuing education hours required by	990
division (D) of this section any hours of continuing education	991
completed under section 4701.11 of the Revised Code after being	992
elected or appointed as a fiscal officer.	993

(2) A fiscal officer may apply to the continuing education	994
hours required by division (D) of this section any hours of	995
continuing education completed under section 135.22 of the Revised	996
Code after being elected or appointed as a fiscal officer.	997

(3) A fiscal officer who teaches an approved continuing	998
education course under division (D) of this section is entitled to	999
credit for the course in the same manner as if the fiscal officer	1000
had attended the course.	1001

(F) The auditor of state shall adopt rules for verifying the	1002
completion of initial education programs and continuing education	1003
courses required under this section for each category of fiscal	1004
officer. The auditor of state shall issue a certificate of	1005
completion to each fiscal officer who completes the initial	1006
education programs and continuing education courses. The auditor	1007
of state shall issue a "failure to complete" notice to any fiscal	1008
officer who is required to complete initial education programs and	1009
continuing education courses under this section, but who fails to	1010
do so. The notice is for informational purposes only and does not	1011
affect any individual's ability to hold the office to which the	1012
individual was elected or appointed.	1013

(G) The legislative authority of a municipal corporation	1014
shall approve a reasonable amount requested by the fiscal officer	1015
to cover the costs the fiscal officer is required to incur to meet	1016
the requirements of this section, including registration fees,	1017
lodging and meal expenses, and travel expenses.	1018

Sec. 2921.13.  (A) No person shall knowingly make a false	1019
statement, or knowingly swear or affirm the truth of a false	1020
statement previously made, when any of the following applies:	1021

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

1022

(2) The statement is made with purpose to incriminate	1023
another.	1024

(3) The statement is made with purpose to mislead a public	1025
official in performing the public official's official function.	1026

(4) The statement is made with purpose to secure the payment	1027
of unemployment compensation; Ohio works first; prevention,	1028
retention, and contingency benefits and services; disability	1029
financial assistance; retirement benefits or health care coverage	1030
from a state retirement system; economic development assistance,	1031
as defined in section 9.66 of the Revised Code; or other benefits	1032
administered by a governmental agency or paid out of a public	1033
treasury.	1034

(5) The statement is made with purpose to secure the issuance	1035
by a governmental agency of a license, permit, authorization,	1036
certificate, registration, release, or provider agreement.	1037

(6) The statement is sworn or affirmed before a notary public	1038
or another person empowered to administer oaths.	1039

(7) The statement is in writing on or in connection with a	1040
report or return that is required or authorized by law.	1041

(8) The statement is in writing and is made with purpose to	1042
induce another to extend credit to or employ the offender, to	1043
confer any degree, diploma, certificate of attainment, award of	1044
excellence, or honor on the offender, or to extend to or bestow	1045
upon the offender any other valuable benefit or distinction, when	1046
the person to whom the statement is directed relies upon it to	1047
that person's detriment.	1048

(9) The statement is made with purpose to commit or	1049
facilitate the commission of a theft offense.	1050

(10) The statement is knowingly made to a probate court in	1051
connection with any action, proceeding, or other matter within its	1052
jurisdiction, either orally or in a written document, including,	1053
but not limited to, an application, petition, complaint, or other	1054
pleading, or an inventory, account, or report.	1055

(11) The statement is made on an account, form, record,	1056
stamp, label, or other writing that is required by law.	1057

(12) The statement is made in connection with the purchase of	1058
a firearm, as defined in section 2923.11 of the Revised Code, and	1059
in conjunction with the furnishing to the seller of the firearm of	1060
a fictitious or altered driver's or commercial driver's license or	1061
permit, a fictitious or altered identification card, or any other	1062
document that contains false information about the purchaser's	1063
identity.	1064

(13) The statement is made in a document or instrument of	1065
writing that purports to be a judgment, lien, or claim of	1066
indebtedness and is filed or recorded with the secretary of state,	1067
a county recorder, or the clerk of a court of record.	1068

(14) The statement is made in an application filed with a	1069
county sheriff pursuant to section 2923.125 of the Revised Code in	1070
order to obtain or renew a concealed handgun license or is made in	1071
an affidavit submitted to a county sheriff to obtain a concealed	1072
handgun license on a temporary emergency basis under section	1073
2923.1213 of the Revised Code.	1074

(15) The statement is required under section 5743.71 of the	1075
Revised Code in connection with the person's purchase of	1076
cigarettes or tobacco products in a delivery sale.	1077

(B) No person, in connection with the purchase of a firearm,	1078
as defined in section 2923.11 of the Revised Code, shall knowingly	1079
furnish to the seller of the firearm a fictitious or altered	1080
driver's or commercial driver's license or permit, a fictitious or	1081
altered identification card, or any other document that contains	1082
false information about the purchaser's identity.	1083

(C) No person, in an attempt to obtain a concealed handgun	1084
license under section 2923.125 of the Revised Code, shall	1085
knowingly present to a sheriff a fictitious or altered document	1086
that purports to be certification of the person's competence in	1087
handling a handgun as described in division (B)(3) of that	1088
section.	1089

(D) It is no defense to a charge under division (A)(6) of	1090
this section that the oath or affirmation was administered or	1091
taken in an irregular manner.	1092

(E) If contradictory statements relating to the same fact are	1093
made by the offender within the period of the statute of	1094
limitations for falsification, it is not necessary for the	1095
prosecution to prove which statement was false but only that one	1096
or the other was false.	1097

(F)(1) Whoever violates division (A)(1), (2), (3), (4), (5),	1098
(6), (7), (8), (10), (11), (13), or (15) of this section is guilty	1099
of falsification,. Except as otherwise provided in this division,	1100
falsification is a misdemeanor of the first degree.	1101

(2) Whoever violates division (A)(9) of this section is	1102
guilty of falsification in a theft offense. Except as otherwise	1103
provided in this division, falsification in a theft offense is a	1104
misdemeanor of the first degree. If the value of the property or	1105
services stolen is one thousand dollars or more and is less than	1106
seven thousand five hundred dollars, falsification in a theft	1107
offense is a felony of the fifth degree. If the value of the	1108
property or services stolen is seven thousand five hundred dollars	1109
or more and is less than one hundred fifty thousand dollars,	1110
falsification in a theft offense is a felony of the fourth degree.	1111
If the value of the property or services stolen is one hundred	1112
fifty thousand dollars or more, falsification in a theft offense	1113
is a felony of the third degree.	1114

(3) Whoever violates division (A)(12) or (B) of this section	1115
is guilty of falsification to purchase a firearm, a felony of the	1116
fifth degree.	1117

(4) Whoever violates division (A)(14) or (C) of this section	1118
is guilty of falsification to obtain a concealed handgun license,	1119
a felony of the fourth degree.	1120

(5) Whoever violates division (A) of this section in removal	1121
proceedings under section 319.26, 321.37, 507.13, or 733.78 of the	1122
Revised Code is guilty of falsification regarding a removal	1123
proceeding, a felony of the third degree.	1124

(G) A person who violates this section is liable in a civil	1125
action to any person harmed by the violation for injury, death, or	1126
loss to person or property incurred as a result of the commission	1127
of the offense and for reasonable attorney's fees, court costs,	1128
and other expenses incurred as a result of prosecuting the civil	1129
action commenced under this division. A civil action under this	1130
division is not the exclusive remedy of a person who incurs	1131
injury, death, or loss to person or property as a result of a	1132
violation of this section.	1133

Sec. 2921.44.  (A) No law enforcement officer shall	1134
negligently do any of the following:	1135

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

1136

(2) Fail to prevent or halt the commission of an offense or	1137
to apprehend an offender, when it is in the law enforcement	1138
officer's power to do so alone or with available assistance.	1139

(B) No law enforcement, ministerial, or judicial officer	1140
shall negligently fail to perform a lawful duty in a criminal case	1141
or proceeding.	1142

(C) No officer, having charge of a detention facility, shall	1143
negligently do any of the following:	1144

(1) Allow the detention facility to become littered or	1145
unsanitary;	1146

(2) Fail to provide persons confined in the detention	1147
facility with adequate food, clothing, bedding, shelter, and	1148
medical attention;	1149

(3) Fail to control an unruly prisoner, or to prevent	1150
intimidation of or physical harm to a prisoner by another;	1151

(4) Allow a prisoner to escape;

1152

(5) Fail to observe any lawful and reasonable regulation for	1153
the management of the detention facility.	1154

(D) No public official of the state shall recklessly create a	1155
deficiency, incur a liability, or expend a greater sum than is	1156
appropriated by the general assembly for the use in any one year	1157
of the department, agency, or institution of the state with which	1158
the public official is connected.	1159

(E) No public servant shall recklessly fail to perform a duty	1160
expressly imposed by law with respect to the public servant's	1161
office, or recklessly do any act expressly forbidden by law with	1162
respect to the public servant's office.	1163

(F) Whoever violates this section is guilty of dereliction of	1164
duty, a misdemeanor of the second degree.	1165

(G) Except as otherwise provided by law, a public servant who	1166
is a county treasurer; county auditor; township fiscal officer;	1167
city auditor; city treasurer; village fiscal officer; village	1168
clerk-treasurer; village clerk; in the case of a municipal	1169
corporation having a charter that designates an officer who, by	1170
virtue of the charter, has duties and functions similar to those	1171
of the city or village officers referred to in this section, the	1172
officer so designated by the charter school district treasurer;	1173
fiscal officer of a community school established under Chapter	1174
3314. of the Revised Code; treasurer of a science, technology,	1175
engineering, and mathematics school established under Chapter	1176
3326. of the Revised Code; or fiscal officer of a	1177
college-preparatory boarding school established under Chapter	1178
3328. of the Revised Code and is convicted of or pleads guilty to	1179
dereliction of duty is disqualified from holding any public	1180
office, employment, or position of trust in this state for four	1181
years following the date of conviction or of entry of the plea,	1182
and is not entitled to hold any public office until any repayment	1183
or restitution required by the court is satisfied.	1184

(H) As used in this section, "public servant" includes anthe	1185
following:	1186

(1) An officer or employee of a contractor as defined in	1187
section 9.08 of the Revised Code;	1188

(2) A fiscal officer employed by the operator of a community	1189
school established under Chapter 3314. of the Revised Code or by	1190
the operator of a college-preparatory boarding school established	1191
under Chapter 3328. of the Revised Code.	1192

Sec. 3313.30. (A) If the auditor of state or a public	1193
accountant, under section 117.41 of the Revised Code, declares a	1194
school district to be unauditable, the auditor of state shall	1195
provide written notification of that declaration to the district	1196
and the department of education. The auditor of state also shall	1197
post the notification on the auditor of state's web site.	1198

(B) If the district's current treasurer held that position	1199
during the period for which the district is unauditable, upon	1200
receipt of the notification under division (A) of this section,	1201
the district board of education may suspend the treasurer until	1202
the auditor of state or a public accountant has completed an audit	1203
of the district. Suspension of the treasurer may be with or	1204
without pay, as determined by the district board based on the	1205
circumstances that prompted the auditor of state's declaration.	1206
The district board shall appoint a person to assume the duties of	1207
the treasurer during the period of the suspension. If the	1208
appointee is not licensed as a treasurer under section 3301.074 of	1209
the Revised Code, the appointee shall be approved by the	1210
superintendent of public instruction before assuming the duties of	1211
the treasurer. The state board of education may take action under	1212
section 3319.31 of the Revised Code to suspend, revoke, or limit	1213
the license of a treasurer who has been suspended under this	1214
division.	1215

(C) Not later than forty-five days after receiving the	1216
notification under division (A) of this section, the district	1217
board shall provide a written response to the auditor of state.	1218
The response shall include the following:	1219

(1) An overview of the process the district board will use to	1220
review and understand the circumstances that led to the district	1221
becoming unauditable;	1222

(2) A plan for providing the auditor of state with the	1223
documentation necessary to complete an audit of the district and	1224
for ensuring that all financial documents are available in the	1225
future;	1226

(3) The actions the district board will take to ensure that	1227
the plan described in division (C)(2) of this section is	1228
implemented.	1229

(D) If the school district fails to make reasonable efforts	1230
and continuing progress to bring its accounts, records, files, or	1231
reports into an auditable condition within ninety days after being	1232
declared unauditable, the auditor of state, in addition to	1233
requesting legal action under sections 117.41 and 117.42 of the	1234
Revised Code, shall notify the district and the department of the	1235
district's failure. If the auditor of state or a public accountant	1236
subsequently is able to complete a financial audit of the	1237
district, the auditor of state shall notify the district and the	1238
department that the audit has been completed.	1239

(E) Notwithstanding any provision to the contrary in Chapter	1240
3317. of the Revised Code or in any other provision of law, upon	1241
notification by the auditor of state under division (D) of this	1242
section that the district has failed to make reasonable efforts	1243
and continuing progress to bring its accounts, records, files, or	1244
reports into an auditable condition, the department shall	1245
immediately cease all payments to the district under Chapter 3317.	1246
of the Revised Code and any other provision of law. Upon	1247
subsequent notification from the auditor of state under that	1248
division that the auditor of state or a public accountant was able	1249
to complete a financial audit of the district, the department	1250
shall release all funds withheld from the district under this	1251
section.	1252

Sec. 3314.023. In order to provide monitoring and technical	1253
assistance, a representative of the sponsor of a community school	1254
shall meet with the governing authority or treasurerfiscal	1255
officer of the school and shall review the financial and	1256
enrollment records of the school at least once every month. Not	1257
later than ten days after each review, the sponsor shall provide	1258
the governing authority and fiscal officer with a written report	1259
regarding the review.	1260

Sec. 3314.50.  No community school shall, on or after the	1261
effective date of this section, open for operation in any school	1262
year unless the governing authority of the school has posted a	1263
surety bond in the amount of fifty thousand dollars with the	1264
auditor of state. In lieu of a surety bond, a community school	1265
governing authority may deposit with the auditor of state cash in	1266
the amount of fifty thousand dollars as a guarantee of payment.	1267
The bond or cash guarantee shall be used, in the event the school	1268
closes, to pay the auditor of state any moneys owed by the school	1269
for the costs of audits conducted by the auditor of state or a	1270
public accountant under Chapter 117. of the Revised Code.	1271

Immediately upon the filing of a surety bond or the deposit	1272
of cash, the auditor of state shall deliver the bond or cash to	1273
the treasurer of state, who shall hold it in trust for the	1274
purposes prescribed in this section. The treasurer of state shall	1275
be responsible for the safekeeping of all surety bonds filed or	1276
cash deposited under this section. The auditor of state shall	1277
notify the department of education when the school's governing	1278
authority has filed the bond or deposited the cash guarantee.	1279

When the auditor of state finds that a community school has	1280
closed and cannot pay for the costs of audits, the auditor of	1281
state shall declare the surety bond or cash deposit forfeited. The	1282
auditor of state shall certify the amount of forfeiture to the	1283
treasurer of state, who shall pay money from the named surety or	1284
from the school's cash deposit as needed to reimburse the auditor	1285
of state or public accountant for costs incurred in conducting	1286
audits of the school.	1287

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

1288

(A) If the Auditorauditor of Statestate or a public	1289
accountant, pursuant tounder section 117.41 of the Revised Code,	1290
declares a community school established under Chapter 3314. of	1291
the Revised Code to be unauditable, the Auditorauditor of State	1292
state shall provide written notification of that declaration to	1293
the school, the school's sponsor, and the Departmentdepartment of	1294
Educationeducation. The Auditorauditor of Statestate also	1295
shall post the notification on the Auditorauditor of State's	1296
state's web site.	1297

(B) If the community school's current fiscal officer held	1298
that position during the period for which the school is	1299
unauditable, upon receipt of the notification under division (A)	1300
of this section, the governing authority of the school may suspend	1301
the fiscal officer until the auditor of state or a public	1302
accountant has completed an audit of the school, except that if	1303
the school has an operator and the operator employs the fiscal	1304
officer, the operator may suspend the fiscal officer for that	1305
period. Suspension of the fiscal officer may be with or without	1306
pay, as determined by the entity imposing the suspension based on	1307
the circumstances that prompted the auditor of state's	1308
declaration. The entity imposing the suspension shall appoint a	1309
person to assume the duties of the fiscal officer during the	1310
period of the suspension. If the appointee is not licensed as a	1311
treasurer under section 3301.074 of the Revised Code, the	1312
appointee shall be approved by the superintendent of public	1313
instruction before assuming the duties of the fiscal officer. The	1314
state board of education may take action under section 3319.31 of	1315
the Revised Code to suspend, revoke, or limit the license of a	1316
fiscal officer who has been suspended under this division.	1317

(C) Notwithstanding any provision to the contrary in Chapter	1318
3314. of the Revised Codethis chapter or in any other provision	1319
of law, athe sponsor of athe community school that is notified	1320
by the Auditor of State under division (A) of this section that a	1321
community school it sponsors is unauditable shall not enter into	1322
contracts with any additional community schools under section	1323
3314.03 of the Revised Code untilbetween ninety days after the	1324
date of the declaration under division (A) of this section and the	1325
date the Auditorauditor of Statestate or a public accountant has	1326
completed a financial audit of thatthe school.	1327

(C)(D) Not later than forty-five days after receiving the	1328
notification by the Auditor of State under division (A) of this	1329
section that a community school is unauditable, the sponsor of the	1330
community school shall provide a written response to the Auditor	1331
auditor of Statestate. The sponsor shall provide a copy of the	1332
response to the community school. The response shall include the	1333
following:	1334

(1) An overview of the process the sponsor will use to review	1335
and understand the circumstances that led to the community school	1336
becoming unauditable;	1337

(2) A plan for providing the Auditorauditor of Statestate	1338
with the documentation necessary to complete an audit of the	1339
community school and for ensuring that all financial documents are	1340
available in the future;	1341

(3) The actions the sponsor will take to ensure that the plan	1342
described in division (C)(D)(2) of this section is implemented.	1343

(D)(E) If athe community school fails to make reasonable	1344
efforts and continuing progress to bring its accounts, records,	1345
files, or reports into an auditable condition within ninety days	1346
after being declared unauditable, the Auditorauditor of State	1347
state, in addition to requesting legal action under sections	1348
117.41 and 117.42 of the Revised Code, shall notify the Department	1349
school's sponsor and the department of the school's failure. If	1350
the Auditorauditor of Statestate or a public accountant	1351
subsequently is able to complete a financial audit of the school,	1352
the Auditorauditor of Statestate shall notify the Department	1353
school's sponsor and the department that the audit has been	1354
completed.	1355

(E)(F) Notwithstanding any provision to the contrary in	1356
Chapter 3314. of the Revised Codethis chapter or in any other	1357
provision of law, upon notification by the Auditorauditor of	1358
Statestate under division (D)(E) of this section that athe	1359
community school has failed to make reasonable efforts and	1360
continuing progress to bring its accounts, records, files, or	1361
reports into an auditable condition following a declaration that	1362
the school is unauditable, the Departmentdepartment shall	1363
immediately cease all payments to the school under Chapter 3314.	1364
of the Revised Codethis chapter and any other provision of law.	1365
Upon subsequent notification from the Auditorauditor of State	1366
state under that division that the Auditorauditor of Statestate	1367
or a public accountant was able to complete a financial audit of	1368
the community school, the Departmentdepartment shall release all	1369
funds withheld from the school under this section.	1370

Sec. 3326.211. (A) If the auditor of state or a public	1371
accountant, pursuant to section 117.41 of the Revised Code,	1372
declares a science, technology, engineering, and mathematics	1373
school to be unauditable, the auditor of state shall provide	1374
written notification of that declaration to the school and the	1375
department of education. The auditor of state also shall post the	1376
notification on the auditor of state's web site.	1377

(B) If the STEM school's current treasurer held that position	1378
during the period for which the school is unauditable, upon	1379
receipt of the notification under division (A) of this section,	1380
the governing body of the school may suspend the treasurer until	1381
the auditor of state or a public accountant has completed an audit	1382
of the school. Suspension of the treasurer may be with or without	1383
pay, as determined by the governing body based on the	1384
circumstances that prompted the auditor of state's declaration.	1385
The governing body shall appoint a person to assume the duties of	1386
the treasurer during the period of the suspension. If the	1387
appointee is not licensed as a treasurer under section 3301.074 of	1388
the Revised Code, the appointee shall be approved by the	1389
superintendent of public instruction before assuming the duties of	1390
the treasurer. The state board of education may take action under	1391
section 3319.31 of the Revised Code to suspend, revoke, or limit	1392
the license of a treasurer who has been suspended under this	1393
division.	1394

(C) Not later than forty-five days after receiving the	1395
notification under division (A) of this section, the governing	1396
body of the STEM school shall provide a written response to the	1397
auditor of state. The response shall include the following:	1398

(1) An overview of the process the governing body will use to	1399
review and understand the circumstances that led to the school	1400
becoming unauditable;	1401

(2) A plan for providing the auditor of state with the	1402
documentation necessary to complete an audit of the school and for	1403
ensuring that all financial documents are available in the future;	1404

(3) The actions the governing body will take to ensure that	1405
the plan described in division (C)(2) of this section is	1406
implemented.	1407

(D) If the STEM school fails to make reasonable efforts and	1408
continuing progress to bring its accounts, records, files, or	1409
reports into an auditable condition within ninety days after being	1410
declared unauditable, the auditor of state, in addition to	1411
requesting legal action under sections 117.41 and 117.42 of the	1412
Revised Code, shall notify the school and the department of the	1413
school's failure. If the auditor of state or a public accountant	1414
subsequently is able to complete a financial audit of the school,	1415
the auditor of state shall notify the school and the department	1416
that the audit has been completed.	1417

(E) Notwithstanding any provision to the contrary in this	1418
chapter or in any other provision of law, upon notification by the	1419
auditor of state under division (D) of this section that the STEM	1420
school has failed to make reasonable efforts and continuing	1421
progress to bring its accounts, records, files, or reports into an	1422
auditable condition, the department shall immediately cease all	1423
payments to the school under this chapter and any other provision	1424
of law. Upon subsequent notification from the auditor of state	1425
under that division that the auditor of state or a public	1426
accountant was able to complete a financial audit of the school,	1427
the department shall release all funds withheld from the school	1428
under this section.	1429

Sec. 3328.16.  (A) Each college-preparatory boarding school	1430
established under this chapter shall have a designated fiscal	1431
officer. The auditor of state may require by rule that the fiscal	1432
officer of any college-preparatory boarding school, before	1433
entering upon duties as fiscal officer, execute a bond in an	1434
amount and with surety to be approved by the school's board of	1435
trustees, payable to the state, conditioned for the faithful	1436
performance of all the official duties required of the fiscal	1437
officer. Any such bond shall be deposited with the school's board	1438
of trustees, and a copy of the bond shall be certified by the	1439
board and filed with the county auditor.	1440

(B) Before assuming the duties of fiscal officer, the fiscal	1441
officer designated under this section shall be licensed as a	1442
treasurer under section 3301.074 of the Revised Code. No	1443
college-preparatory boarding school shall allow a person to serve	1444
as fiscal officer who is not licensed as required by this	1445
division.	1446

Sec. 3328.37.  (A) If the auditor of state or a public	1447
accountant, under section 117.41 of the Revised Code, declares a	1448
college-preparatory boarding school established under this chapter	1449
to be unauditable, the auditor of state shall provide written	1450
notification of that declaration to the school and the department	1451
of education. The auditor of state also shall post the	1452
notification on the auditor of state's web site.	1453

(B) If the college-preparatory boarding school's current	1454
fiscal officer held that position during the period for which the	1455
school is unauditable, upon receipt of the notification under	1456
division (A) of this section, the board of trustees of the school	1457
may suspend the fiscal officer until the auditor of state or a	1458
public accountant has completed an audit of the school, except	1459
that if the fiscal officer is employed by the school's operator,	1460
the operator shall suspend the fiscal officer for that period.	1461
Suspension of the fiscal officer may be with or without pay, as	1462
determined by the entity imposing the suspension based on the	1463
circumstances that prompted the auditor of state's declaration.	1464
The entity imposing the suspension shall appoint a person to	1465
assume the duties of the fiscal officer during the period of the	1466
suspension. If the appointee is not licensed as a treasurer under	1467
section 3301.074 of the Revised Code, the appointee shall be	1468
approved by the superintendent of public instruction before	1469
assuming the duties of the fiscal officer. The state board of	1470
education may take action under section 3319.31 of the Revised	1471
Code to suspend, revoke, or limit the license of a fiscal officer	1472
who has been suspended under this division.	1473

(C) Not later than forty-five days after receiving the	1474
notification under division (A) of this section, the board of	1475
trustees of the college-preparatory boarding school shall provide	1476
a written response to the auditor of state. The response shall	1477
include the following:	1478

(1) An overview of the process the board will use to review	1479
and understand the circumstances that led to the school becoming	1480
unauditable;	1481

(2) A plan for providing the auditor of state with the	1482
documentation necessary to complete an audit of the school and for	1483
ensuring that all financial documents are available in the future;	1484

(3) The actions the board will take to ensure that the plan	1485
described in division (C)(2) of this section is implemented.	1486

(D) If the college-preparatory boarding school fails to make	1487
reasonable efforts and continuing progress to bring its accounts,	1488
records, files, or reports into an auditable condition within	1489
ninety days after being declared unauditable, the auditor of	1490
state, in addition to requesting legal action under sections	1491
117.41 and 117.42 of the Revised Code, shall notify the school and	1492
the department of the school's failure. If the auditor of state or	1493
a public accountant subsequently is able to complete a financial	1494
audit of the school, the auditor of state shall notify the school	1495
and the department that the audit has been completed.	1496

(E) Notwithstanding any provision to the contrary in this	1497
chapter or in any other provision of law, upon notification by the	1498
auditor of state under division (D) of this section that the	1499
college-preparatory boarding school has failed to make reasonable	1500
efforts and continuing progress to bring its accounts, records,	1501
files, or reports into an auditable condition, the department	1502
shall immediately cease all payments to the school under this	1503
chapter and any other provision of law. Upon subsequent	1504
notification from the auditor of state under that division that	1505
the auditor of state or a public accountant was able to complete a	1506
financial audit of the school, the department shall release all	1507
funds withheld from the school under this section.	1508

Section 2.  That existing sections 305.03, 319.04, 319.26,	1509
321.37, 321.46, 507.02, 2921.13, 2921.44, and 3314.023 and	1510
sections 319.25 and 321.38 of the Revised Code are hereby	1511
repealed.	1512

That existing Section 267.50.70 of Am. Sub. H.B. 153 of the	1513
129th General Assembly is hereby repealed.	1514

Section 3.  Section 2921.13 of the Revised Code is presented	1515
in this act as a composite of the section as amended by both Am.	1516
Sub. H.B. 495 and Sub. S.B. 343 of the 129th General Assembly. The	1517
General Assembly, applying the principle stated in division (B) of	1518
section 1.52 of the Revised Code that amendments are to be	1519
harmonized if reasonably capable of simultaneous operation, finds	1520
that the composite is the resulting version of the section in	1521
effect prior to the effective date of the section as presented in	1522
this act.	1523