As Introduced129th General AssemblyRegular Session S. B. No. 3392011-2012
Senator SchafferCosponsors: Senators Jones, LaRose, Lehner, Jordan, Patton
A B I L L
To amend sections 305.03, 319.04, 319.26, 321.37,321.38, 321.46, 2921.44, 3314.011, and 3314.023;to enact sections 9.831, 117.411, 507.12, 507.15,733.78, 733.81, 3313.30, 3314.50, 3326.211,3328.16, and 3328.37; and to repeal section 319.25of the Revised Code; to amend Section 267.50.70 ofAm. Sub. H.B. 153 of the 129th General Assembly;and to amend Section 267.50.70 of Am. Sub. H.B.153 of the 129th General Assembly for the purposeof changing its number to section 3314.51 of theRevised Code to establish education programs andcontinuing education requirements for the fiscalofficers of townships and municipal corporations,to establish procedures for removing those fiscalofficers, county treasurers, and county auditorsfrom office, and to create fiscal accountabilityrequirements for public schools, counties,municipal corporations, and townships.123456789101112131415161718
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1.
That sections 305.03, 319.04, 319.26, 321.37,321.38, 321.46, 2921.44, 3314.011, and 3314.023 be amended;1920
sections 9.831, 117.411, 507.12, 507.15, 733.78, 733.81, 3313.30,3314.50, 3326.211, 3328.16, and 3328.37 of the Revised Code beenacted; and Section 267.50.70 of Am. Sub. H.B. 153 of the 129thGeneral Assembly be amended and renumbered as section 3314.51 ofthe Revised Code to read as follows:2122232425
Sec. 9.831.
(A) As used in this section: 26(1) "Political subdivision" means a county, municipalcorporation, or township.2728(2) "Fiscal officer" means a county auditor, countytreasurer, township fiscal officer, village fiscal officer,village clerk-treasurer, auditor of a municipal corporation, ortreasurer of a municipal corporation.29303132(B) The legislative authority of a political subdivision maypurchase a policy or policies of professional indemnity insuranceto protect the political subdivision against claims not otherwisecovered under general liability insurance policies that arerelated to the performance of the fiscal officer's duties.3334353637
Sec. 117.411.
(A) As used in this section, "legislativeauthority" means, for a county, the board of county commissioners;for a municipal corporation, the legislative authority of themunicipal corporation; and for a township, the board of townshiptrustees.3839404142(B) If the public office of a county, municipal corporation,or township has been declared unauditable under section 117.41 ofthe Revised Code, the auditor of state shall provide writtennotice of that declaration to the legislative authority of thecounty, municipal corporation, or township. The auditor of statealso shall post the notice on the auditor of state's web site.434445464748(C) Not later than forty-five days after receiving the 49
S. B. No. 339 Page 2As Introduced
notice, the legislative authority shall provide a written responseto the auditor of state. The response shall include all of thefollowing:505152(1) An overview of the process the legislative authority willuse to review and understand the circumstances that led to thecounty, municipal corporation, or township becoming unauditable;535455(2) A plan for providing to the auditor of statedocumentation necessary to complete an audit of the county,municipal corporation, or township and for ensuring that allfinancial documents are available in the future; and56575859(3) The actions the legislative authority will take to ensurethat the plan described in division (C)(2) of this section isimplemented.606162(D)(1) If the public office of a county, municipalcorporation, or township fails to make reasonable efforts andcontinuing progress to bring its accounts, records, files, orreports into an auditable condition within ninety days after beingdeclared unauditable, the auditor of state, in addition torequesting legal action under sections 117.41 and 117.42 of theRevised Code, shall notify the office of budget and management andany other state agency from which the public office receives statefunding of the failure.636465666768697071(2) If the auditor of state or a public accountantsubsequently is able to complete a financial audit of the publicoffice, the auditor of state shall notify the office of budget andmanagement and any other state agency from which the public officereceives state funding that the audit has been completed.7273747576(E) Notwithstanding any provision to the contrary in theRevised Code, upon notification by the auditor of state underdivision (D)(1) of this section that the public office of acounty, municipal corporation, or township has failed to make77787980
S. B. No. 339 Page 3As Introduced
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