As Reported by the House State and Local Government Committee

130th General Assembly
Regular Session
2013-2014
Sub. H. B. No. 10


Representative Hagan, C. 

Cosponsor: Representative Hackett 

A BILL
To amend sections 3.16, 305.03, 319.04, 319.26, 1
321.37, 321.46, 507.02, 2921.13, 2921.44, and 2
3314.023; to enact sections 117.45, 507.12, 3
507.13, 733.78, 733.81, 3313.30, 3314.50, 4
3326.211, 3328.16, and 3328.37; and to repeal 5
sections 319.25 and 321.38 of the Revised Code; to 6
amend Section 267.50.70 of Am. Sub. H.B. 153 of 7
the 129th General Assembly; and to amend Section 8
267.50.70 of Am. Sub. H.B. 153 of the 129th 9
General Assembly for the purpose of codifying it 10
as section 3314.51 of the Revised Code to 11
establish initial education programs and 12
continuing education requirements for the fiscal 13
officers of townships and municipal corporations, 14
to establish procedures for removing those 15
officers, county treasurers, and county auditors 16
from office, and to create fiscal accountability 17
requirements for counties, townships, municipal 18
corporations, and public schools.19


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

       Section 1.  That sections 3.16, 305.03, 319.04, 319.26, 20
321.37, 321.46, 507.02, 2921.13, 2921.44, and 3314.023 be amended; 21
sections 117.45, 507.12, 507.13, 733.78, 733.81, 3313.30, 3314.50, 22
3326.211, 3328.16, and 3328.37 of the Revised Code be enacted; and 23
Section 267.50.70 of Am. Sub. H.B. 153 of the 129th General 24
Assembly be amended and codified as section 3314.51 of the Revised 25
Code to read as follows:26

       Sec. 3.16. (A) As used in this section:27

       (1) "Prosecuting attorney" means the prosecuting attorney of 28
the county in which a public official who is charged as described 29
in division (B) of this section serves.30

       (2) "Public official" means any elected officer of a 31
political subdivision as defined in section 2744.01 of the Revised 32
Code. "Public official" does not include a judge of a court of 33
record.34

        (B)(1) If a public official is charged with a felony in a 35
state or federal court and if the attorney general, if the 36
attorney general is prosecuting the case, or prosecuting attorney 37
with responsibility to prosecute the case determines that the 38
felony relates to the public official's administration of, or 39
conduct in the performance of the duties of, the office of the 40
public official, the attorney general, if the attorney general is 41
prosecuting the case, or prosecuting attorney with responsibility 42
to prosecute the case shall transmit a copy of the charging 43
document to the chief justice of the supreme court with a request 44
that the chief justice proceed as provided in division (C) of this 45
section. If the attorney general or the prosecuting attorney 46
transmits a copy of the charging document to the chief justice, a 47
copy also shall be sent to the attorney general if the prosecuting 48
attorney transmits the copy to the chief justice or to the 49
prosecuting attorney of the county in which the public official 50
holds office if the attorney general transmits the copy to the 51
chief justice.52

       (2) Upon transmitting a copy of a charging document and a 53
request to the chief justice of the supreme court under division 54
(B)(1)(a) or (b) of this section, the attorney general or 55
prosecuting attorney shall provide the public official with a 56
written notice that, not later than fourteen days after the date 57
of the notice, the public official may file with the attorney 58
general or prosecuting attorney, whichever sent the notice, a 59
written statement either voluntarily authorizing the attorney 60
general or prosecuting attorney to prepare a judgment entry for 61
the judge presiding in the case to provisionally suspend the 62
public official from office or setting forth the reasons why the 63
public official should not be suspended from office.64

       If the public official voluntarily authorizes the attorney 65
general or prosecuting attorney to prepare a judgment entry for 66
the judge presiding in the case to provisionally suspend the 67
public official from office as described in this division, the 68
attorney general or prosecuting attorney shall prepare a judgment 69
entry for the judge presiding in the case to provisionally suspend 70
the public official from office immediately upon receipt of the 71
judgment entry and shall notify the chief justice of the supreme 72
court of the provisional suspension. Upon receipt of the judgment 73
entry, the judge presiding in the case shall sign the judgment 74
entry and file the signed judgment entry in the case. The signing 75
and filing of the judgment entry provisionally suspends the public 76
official from office. The attorney general's or prosecuting 77
attorney's request to the chief justice that was made under 78
division (B)(1) of this section remains applicable regarding the 79
public official, and the chief justice shall establish a special 80
commission pursuant to division (C)(1) of this section. A 81
provisional suspension imposed under this division shall remain in 82
effect until the special commission established by the chief 83
justice enters its judgment under division (C)(3) of this section. 84
After the special commission so enters its judgment, divisions 85
(C)(3) and (4) of this section shall govern the continuation of 86
the suspension. Division (E) of this section applies to a 87
provisional suspension imposed under this division.88

       If the public official files a written statement setting 89
forth the reasons why the public official should not be suspended 90
from office, the public official shall not be provisionally 91
suspended from office, and the attorney general or prosecuting 92
attorney, whichever sent the notice to the public official, shall 93
transmit a copy of the public official's written statement to the 94
chief justice of the supreme court. The attorney general's or 95
prosecuting attorney's request to the chief justice that was made 96
under division (B)(1) of this section remains applicable regarding 97
the public official, and the chief justice shall establish a 98
special commission pursuant to division (C)(1) of this section.99

       (C)(1) Not sooner than fourteen days after the chief 100
justice's receipt of the attorney general's or prosecuting 101
attorney's request under division (B)(1) of this section, the 102
chief justice shall establish a special commission composed of 103
three retired justices or judges of a court of record. A special 104
commission established under this division is an administrative 105
agency. The chief justice shall appoint the members of the special 106
commission and shall provide to the special commission all 107
documents and materials pertaining to the matter that were 108
received from the attorney general or prosecuting attorney under 109
division (B)(1) or (2) of this section. At least one member of the 110
special commission shall be of the same political party as the 111
public official. Members of the special commission shall receive 112
compensation for their services, and shall be reimbursed for any 113
expenses incurred in connection with special commission functions, 114
from funds appropriated to the attorney general's office.115

        (2) Once established under division (C)(1) of this section, a 116
special commission shall review the document that charges the 117
public official with the felony, all other documents and materials 118
pertaining to the matter that were provided by the chief justice 119
under division (C)(1) of this section, and the facts and 120
circumstances related to the offense charged. Within fourteen days 121
after it is established, the special commission shall make a 122
preliminary determination as to whether the public official's 123
administration of, or conduct in the performance of the duties of, 124
the official's office, as covered by the charges, adversely 125
affects the functioning of that office or adversely affects the 126
rights and interests of the public and, as a result, whether the 127
public official should be suspended from office. Upon making the 128
preliminary determination, the special commission immediately 129
shall provide the public official with notice of the preliminary 130
determination. The notice may be in writing, by telephone, or in 131
another manner. If the preliminary determination is that the 132
public official's administration of, or conduct in the performance 133
of the duties of, the official's office, as covered by the 134
charges, does not adversely affect the functioning of the office 135
or does not adversely affect the rights and interests of the 136
public, the preliminary determination automatically shall become 137
the special commission's final determination for purposes of 138
division (C)(3) of this section. If the preliminary determination 139
is that the public official's administration of, or conduct in the 140
performance of the duties of, the official's office, as covered by 141
the charges, adversely affects the functioning of the office or 142
adversely affects the rights and interests of the public and that 143
the public official should be suspended from office, the notice 144
shall inform the public official that the public official may 145
contest the preliminary determination by filing with the special 146
commission and, within fourteen days after the date of the notice 147
to the public official, a notice contesting the determination.148

        If the public official files a notice contesting the 149
preliminary determination within fourteen days after the date of 150
the notice to the public official, the public official may review 151
the reasons and evidence for the determination and may appear at a 152
meeting of the special commission to contest the determination and 153
present the public official's position on the matter. The meeting 154
of the special commission shall be held not later than fourteen 155
days after the public official files the notice contesting the 156
preliminary determination. The public official has a right to be 157
accompanied by an attorney while appearing before the special 158
commission, but the attorney is not entitled to act as counsel or 159
advocate for the public official before the special commission or 160
to present evidence or examine or cross-examine witnesses before 161
the special commission. At the conclusion of the meeting, the 162
special commission shall make a final determination as to whether 163
the public official's administration of, or conduct in the 164
performance of the duties of, the official's office, as covered by 165
the charges, adversely affects the functioning of the office or 166
adversely affects the rights and interests of the public and, as a 167
result, whether the public official should be suspended from 168
office, and shall proceed in accordance with division (C)(3) of 169
this section.170

        If the public official does not file a notice contesting the 171
determinations within fourteen days after the date of the notice 172
to the public official, the special commission's preliminary 173
determination automatically shall become its final determination 174
for purposes of division (C)(3) of this section.175

        Notwithstanding anything to the contrary in section l2l.22 of 176
the Revised Code, all meetings of the special commission shall be 177
closed to the public. Notwithstanding anything to the contrary in 178
section 149.43 of the Revised Code, the records of the special 179
commission shall not be made available to the public for 180
inspection or copying until the special commission issues its 181
written report under this division.182

       (3) Upon making the final determination described in division 183
(C)(2) of this section regarding a public official who is charged 184
with a felony, including, if applicable, conducting a meeting 185
pursuant to that division for the public official to contest the 186
preliminary determination, the special commission shall issue a 187
written report that sets forth its findings and final 188
determination. The special commission shall send the report by 189
certified mail to the public official, the attorney general if the 190
attorney general is prosecuting the case or the prosecuting 191
attorney with responsibility to prosecute the case, whichever is 192
applicable, and any other person that the special commission 193
determines to be appropriate. Upon the issuance of the report, one 194
of the following applies:195

       (a) If the special commission in its final determination does 196
not determine that the public official's administration of, or 197
conduct in the performance of the duties of, the official's 198
office, as covered by the charges, adversely affects the 199
functioning of that office or adversely affects the rights and 200
interests of the public, the special commission shall include in 201
the report a statement to that effect, and the public official 202
shall not be suspended from office. If the public official was 203
provisionally suspended from office under division (B)(2) of this 204
section, the provisional suspension shall terminate immediately 205
upon the issuance of the report.206

       (b) If the special commission in its final determination 207
determines that the public official's administration of, or 208
conduct in the performance of the duties of, the official's 209
office, as covered by the charges, adversely affects the 210
functioning of that office or adversely affects the rights and 211
interests of the public, the special commission shall include in 212
the report a holding that the public official be suspended from 213
office. The holding that the public official be suspended from 214
office and the suspension take effect immediately upon the special 215
commission's issuance of the report. If the public official was 216
provisionally suspended from office under division (B)(2) of this 217
section, the holding that the public official be suspended from 218
office shall continue the suspension immediately upon the special 219
commission's issuance of the report. The report and holding shall 220
have the same force and effect as a judgment of a court of record.221

       (4) A suspension imposed or continued under division (C)(3) 222
of this section shall continue until one of the following occurs:223

       (a) The public official is reinstated to office by an appeal 224
as provided in division (D) of this section;225

       (b) All charges are disposed of by dismissal or by a finding 226
or findings of not guilty;227

       (c) A successor is elected and qualified to serve the next 228
succeeding term of the public official's office.229

       (D) If a special commission issues a written report and 230
holding pursuant to division (C)(3)(b) of this section that 231
suspends a public official from office or that continues a 232
provisional suspension imposed under division (B)(2) of this 233
section, the public official may appeal the report and holding to 234
the supreme court. The public official shall take the appeal by 235
filing within thirty days of the date on which the report is 236
issued a notice of appeal with the supreme court and the special 237
commission. Unless waived, notice of the appeal shall be served 238
upon all persons to whom the report was sent under division (C)(3) 239
of this section. The special commission, upon written demand filed 240
by the public official, shall file with the supreme court, within 241
thirty days after the filing of the demand, a certified transcript 242
of the proceedings of the special commission pertaining to the 243
report and the evidence considered by the special commission in 244
making its decision.245

       The supreme court shall consider an appeal under this 246
division on an expedited basis. If the public official appeals the 247
report and holding, the appeal itself does not stay the operation 248
of the suspension imposed or continued under the report and 249
holding. If, upon hearing and consideration of the record and 250
evidence, the supreme court decides that the determinations and 251
findings of the special commission are reasonable and lawful, the 252
court shall affirm the special commission's report and holding,253
and the suspension, and shall enter final judgment in accordance 254
with its decision. If the public official subsequently pleads 255
guilty to or is found guilty of any felony with which the public 256
official was charged, the public official is liable for any amount 257
of compensation paid to the official during the suspension, with 258
the liability relating back to the date of the original suspension 259
under the special commission's report and holding, and the amount 260
of that liability may be recovered as provided in division (E)(G)261
of this section. If, upon hearing and consideration of the record 262
and evidence, the supreme court decides that the determinations 263
and findings of the special commission are unreasonable or 264
unlawful, the court shall reverse and vacate the special 265
commission's report and holding, and the suspension, reinstate the 266
public official, and enter final judgment in accordance with its 267
decision.268

       The clerk of the supreme court shall certify the judgment of 269
the court to the special commission. Upon receipt of the judgment, 270
the special commission shall certify the judgment to all persons 271
to whom the special commission's report was certified under 272
division (C)(3) of this section and shall certify the judgment to 273
all other public officials or take any other action in connection 274
with the judgment as is required to give effect to it.275

        (E)(1) Any public official suspended from office under this 276
section shall not exercise any of the rights, powers, or 277
responsibilities of the holder of that office during the period of 278
the suspension. The suspended public official, however, shall 279
retain the title of the holder of that office during the period of 280
the suspension and continue to receive the compensation that the 281
official is entitled to receive for holding that office during the 282
period of the suspension, until the public official pleads guilty 283
to or is found guilty of any felony with which the public official 284
is charged, or until one of the conditions in division (C)(4)(a), 285
(b), or (c) of this section occurs. For286

       (2) If the public official suspended under this section is an 287
elected county official, the board of county commissioners may 288
appoint a person in the official's office as the acting officer to 289
perform the suspended public official's duties between the date of 290
the signing and filing of the judgment entry suspending the 291
elected county official and the time at which the interim 292
replacement official appointed under division (E)(3)(a) or (b) of 293
this section qualifies and takes the office.294

       (3)(a) Except as provided in division (E)(3)(b) of this 295
section, for the duration of the public official's suspension, an 296
interim replacement official shall be appointed by the county 297
central committee of the political party that nominated the 298
suspended public official if the suspended public official is an 299
elected county official, orto perform the suspended public 300
official's duties. Not less than five nor more than forty-five 301
days after the suspension of a public official that is an elected 302
county official, the county central committee shall meet to 303
appoint the interim replacement official. Not less than four days 304
before the date of the meeting, the chairperson or secretary of 305
the county central committee shall send by first class mail to 306
each member of the committee a written notice that states the time 307
and place of the meeting and the purpose thereof. The approval of 308
a majority of the members of the county central committee present 309
at the meeting is required to appoint the interim replacement 310
official.311

        (b) If the suspended public official is an elected county 312
official, except for a county commissioner, who was elected as an 313
independent candidate, the board of county commissioners shall 314
appoint the interim replacement official. If the suspended public 315
official is a county commissioner who was elected as an 316
independent candidate, the prosecuting attorney and the remaining 317
county commissioners, by majority vote, shall appoint the interim 318
replacement official.319

        (4) For the duration of the public official's suspension, an 320
interim replacement official shall be appointed by the probate 321
judge of the court of common pleas if the suspended public 322
official is an elected official of a municipal corporation, 323
township, school district, or other political subdivision, to 324
perform the suspended public official's duties. The325

       (5) An acting officer appointed under division (E)(2) of this 326
section or an interim replacement official appointed under 327
division (E)(3) or (4) of this section shall be certified to the 328
county board of elections and the secretary of state by the county 329
central committee, probate judge of the court of common pleas, or 330
board of county commissioners that made the appointment. The 331
acting officer or interim replacement official so certified shall 332
have all of the rights, powers, and responsibilities of, and shall 333
be entitled to the same rate of pay as, the suspended public 334
official. The acting officer or interim replacement official shall 335
give bond and take the oath of office. If the office of the 336
suspended public official becomes vacant during the period of 337
suspension, a public official shall be appointed or elected to 338
fill such vacancy as provided by law. If a regular election is to 339
occur during the period of suspension, a public official shall be 340
elected as provided by law. 341

       A(F) A person appointed as an acting or interim replacement 342
prosecuting attorney shall meet the qualifications to hold the 343
office of a prosecuting attorney under section 309.02 of the 344
Revised Code. A person appointed as an acting or interim 345
replacement sheriff shall meet the requirements to hold the office 346
of sheriff prescribed by section 311.01 of the Revised Code. A 347
person appointed as an acting or interim replacement coroner shall 348
meet the requirements to hold the office of coroner prescribed by 349
section 313.02 of the Revised Code. And a person appointed as an 350
acting or interim replacement county engineer shall meet the 351
requirements to hold the office of county engineer prescribed by 352
section 315.02 of the Revised Code.353

       (G) A political subdivision may file a civil action in the 354
appropriate court to recover from any former public official of 355
the political subdivision the amount of compensation paid to that 356
former public official in accordance with this division from the 357
date of the former public official's suspension to the date the 358
former public official pleads guilty to or is found guilty of any 359
felony with which the former public official was charged.360

       Sec. 117.45.  The auditor of state shall establish by rule 361
the format for submitting a sworn affidavit and supporting 362
evidence under sections 319.26, 321.37, 507.13, and 733.78 of the 363
Revised Code.364

       Sec. 305.03.  (A)(1) Whenever any county officer, except the 365
county auditor or county treasurer, fails to perform the duties of 366
office for ninety consecutive days, except in case of sickness or 367
injury as provided in divisions (B) and (C) of this section, the 368
office shall be deemed vacant.369

       (2) Whenever any county auditor or county treasurer fails to 370
perform the duties of office for thirty consecutive days, except 371
in case of sickness or injury as provided in divisions (B) and (C) 372
of this section, the office shall be deemed vacant.373

       (B) Whenever any county officer is absent because of sickness 374
or injury, the officer shall cause to be filed with the board of 375
county commissioners a physician's certificate of the officer's 376
sickness or injury. If suchthe certificate is not filed with the 377
board within ten days after the expiration of thirty consecutive 378
days, in the case of a county auditor or county treasurer, or379
within ten days after the expiration of ninety consecutive days of 380
absence, in the case of all other county officers, the office 381
shall be deemed vacant.382

       (C) Whenever a county officer files a physician's certificate 383
under division (B) of this section, but continues to be absent for 384
an additional thirty days commencing immediately after the last 385
day on which this certificate may be filed under division (B) of 386
this section, the office shall be deemed vacant.387

       (D) If at any time two county commissioners in a county are 388
absent and have filed a physician's certificate under division (B) 389
of this section, the county coroner, in addition to performing the 390
duties of coroner, shall serve as county commissioner until at 391
least one of the absent commissioners returns to office or until 392
the office of at least one of the absent commissioners is deemed 393
vacant under this section and the vacancy is filled. If the 394
coroner so requests, the coroner shall be paid a per diem rate for 395
the coroner's service as a commissioner. That per diem rate shall 396
be the annual salary specified by law for a county commissioner of 397
that county whose term of office began in the same year as the 398
coroner's term of office began, divided by the number of days in 399
the year.400

       While the coroner is serving as a county commissioner, the 401
coroner shall be considered an acting county commissioner and 402
shall perform the duties of the office of county commissioner 403
until at least one of the absent commissioners returns to office 404
or until the office of at least one of the absent commissioners is 405
deemed vacant. Before assuming the office of acting county 406
commissioner, the coroner shall take an oath of office as provided 407
in sections 3.22 and 3.23 of the Revised Code. The coroner's 408
service as an acting county commissioner does not constitute the 409
holding of an incompatible public office or employment in 410
violation of any statutory or common law prohibition against the 411
simultaneous holding of more than one public officeroffice or 412
employment.413

       The coroner shall give a new bond in the same amount and 414
signed and approved as provided in section 305.04 of the Revised 415
Code. The bond shall be conditioned for the faithful discharge of 416
the coroner's duties as acting county commissioner and for the 417
payment of any loss or damage that the county may sustain by 418
reason of the coroner's failure in those duties. The bond, along 419
with the oath of office and approval of the probate judge indorsed 420
on it, shall be deposited and paid for as provided for the bonds 421
in section 305.04 of the Revised Code.422

       (E) Any vacancy declared under this section shall be filled 423
in the manner provided by section 305.02 of the Revised Code.424

       (F) This section shall not apply to a county officer while in 425
the active military service of the United States.426

       Sec. 319.04.  (A) Each county auditor who is elected to a 427
full term of office shall attend and successfully complete at 428
least sixteen hours of continuing education courses during the 429
first year of the auditor's term of office, and complete at least 430
another eight hours of such courses by the end of that term. Each 431
such county auditor shall include at least two hours of ethics and 432
substance-abuse training in the total twenty-four hours of 433
required courses. To be counted toward the twenty-four hours 434
required by this section, a course must be approved by the county 435
auditors association of Ohio. Any county auditor who teaches an 436
approved course shall be entitled to credit for the course in the 437
same manner as if the county auditor had attended the course.438

       That association shall record and, upon request, verify the 439
completion of required course work for each county auditor, and 440
issue a statement to each county auditor of the number of hours of 441
continuing education the county auditor has successfully 442
completed. Each year the association shall send a list of the 443
continuing education courses, and the number of hours each county 444
auditor has successfully completed, to the auditor of state and 445
the tax commissioner, and shall provide a copy of this list to any 446
other individual who requests it.447

       The associationauditor of state shall issue a certificate of 448
completion to each county auditor who completes the continuing 449
education courses required by this section. The auditor of state450
shall issue a "notice of failure" to any county auditor required 451
to complete continuing education courses under this section who 452
fails to successfully complete at least sixteen hours of 453
continuing education courses during the first year of the county 454
auditor's term of office or to complete a total of at least 455
twenty-four hours of such courses by the end of that term. This 456
notice is for informational purposes only and does not affect any 457
individual's ability to hold the office of county auditor. 458

       (B) Each board of county commissioners shall approve, from 459
money appropriated to the county auditor, a reasonable amount 460
requested by the county auditor of its county to cover the costs 461
the county auditor must incur to meet the requirements of division 462
(A) of this section, including registration fees, lodging and meal 463
expenses, and travel expenses.464

       Sec. 319.26. When the board of county commissioners suspends465
(A)(1) If a county auditor from the performance of his duties, as 466
provided in section 319.25 of the Revised Code, it shall 467
immediately cause a prosecution to be instituted against him. If 468
the grand jury within four months of the date of the suspension 469
fails to find and present an indictment against such auditor, or 470
if an indictment is found and upon trial he is acquitted, such 471
auditor shall be restored to the possession of his office and of 472
the rights, duties, and obligations of such office. The person 473
appointed as provided in section 319.25 of the Revised Code to 474
perform the duties of the auditor shall vacate and cease to have 475
any rights in such officepurposely, knowingly, or recklessly 476
fails to perform a fiscal duty expressly imposed by law with 477
respect to the fiscal duties of the office of county auditor or 478
purposely, knowingly, or recklessly commits any act expressly 479
prohibited by law with respect to the fiscal duties of the office 480
of county auditor, the county treasurer or a county commissioner 481
may submit a sworn affidavit alleging the violation, together with 482
evidence supporting the allegations, to the auditor of state. The 483
sworn affidavit and evidence shall be submitted in the format 484
prescribed by rule of the auditor of state under section 117.45 of 485
the Revised Code. A person who makes a false statement in a sworn 486
affidavit, for purposes of this section, is guilty of 487
falsification under section 2921.13 of the Revised Code.488

       (2) The auditor of state shall review the sworn affidavit and 489
the evidence. Within ten business days after receiving the sworn 490
affidavit, unless, for good cause, additional time is required, 491
the auditor of state shall determine whether clear and convincing 492
evidence supports the allegations. If the auditor of state finds 493
that no allegation is supported by clear and convincing evidence, 494
the auditor of state shall submit those findings in writing to the 495
county auditor and the person initiating the sworn affidavit. If 496
the auditor of state finds by clear and convincing evidence that 497
an allegation is supported by the evidence, the auditor of state 498
shall submit those findings in writing to the attorney general, 499
the county auditor, and the person who initiated the sworn 500
affidavit. The findings shall include a copy of the sworn 501
affidavit and the evidence submitted under division (A)(1) of this 502
section.503

       (3)(a) The attorney general shall review the auditor of 504
state's findings and the sworn affidavit and evidence. Within ten 505
business days after receiving the sworn affidavit and evidence, 506
unless, for good cause, additional time is required, the attorney 507
general shall determine whether clear and convincing evidence 508
supports the allegations. If the attorney general finds that no 509
allegation is supported by clear and convincing evidence, the 510
attorney general, by certified mail, shall notify the auditor of 511
state, the county auditor, and the person who initiated the sworn 512
affidavit, that no complaint for the removal of the county auditor 513
from public office will be filed.514

       (b) If the attorney general finds by clear and convincing 515
evidence that an allegation is supported by the evidence, the 516
attorney general, by certified mail, shall notify the auditor of 517
state, the county auditor, and the person who initiated the sworn 518
affidavit of that fact, and shall commence an action for the 519
removal of the county auditor from public office under division 520
(B) of this section. 521

       (c) Nothing in this section is intended to limit the 522
authority of the attorney general to enter into mediation, 523
settlement, or resolution of any alleged violation before or 524
following the commencement of an action under this section.525

       (B)(1)(a) The attorney general has a cause of action for 526
removal of a county auditor who purposely, knowingly, or 527
recklessly fails to perform a duty expressly imposed by law with 528
respect to the office of county auditor or purposely, knowingly, 529
or recklessly commits any act expressly prohibited by law with 530
respect to the office of county auditor. Not later than forty-five 531
days after sending a notice under division (A)(3)(b) of this 532
section, the attorney general shall cause an action to be 533
commenced against the county auditor by filing a complaint for the 534
removal of the county auditor from public office. If any money is 535
due, the attorney general shall join the sureties on the county 536
auditor's bond as parties. The court of common pleas of the county 537
in which the county auditor holds office has exclusive original 538
jurisdiction of the action. The action shall proceed de novo as in 539
the trial of a civil action. The court is not restricted to the 540
evidence that was presented to the auditor of state and the 541
attorney general before the action was filed. The action is 542
governed by the Rules of Civil Procedure. 543

       (b) If the court finds by clear and convincing evidence that 544
the county auditor purposely, knowingly, or recklessly failed to 545
perform a duty expressly imposed by law with respect to the office 546
of county auditor or purposely, knowingly, or recklessly committed 547
any act expressly prohibited by law, the court shall issue an 548
order removing the county auditor from office and any order 549
necessary for the preservation or restitution of public funds.550

       (2) Except as otherwise provided in this division, an action 551
for removal from office under this section is stayed during the 552
pendency of any criminal action concerning a violation of an 553
existing or former municipal ordinance or law of this or any other 554
state or the United States that is substantially equivalent to any 555
criminal violation in Title 29 of the Revised Code related to 556
conduct in office, if the person charged in the criminal action 557
committed the violation while serving as a county auditor and the 558
conduct constituting the violation was related to the duties of 559
the office of county auditor or to the person's actions as the 560
county auditor. The stay may be lifted upon motion of the 561
prosecuting attorney in the related criminal action.562

       (3) Prior to or at the hearing, upon a showing of good cause, 563
the court may issue an order restraining the county auditor from 564
entering the county auditor's office and from conducting the 565
affairs of the office pending the hearing on the complaint. If 566
such an order is issued, the court may continue the order until 567
the conclusion of the hearing and any appeals under this section.568

       (4) The board of county commissioners shall be responsible 569
for the payment of reasonable attorney's fees for counsel for the 570
county auditor. If judgment is entered against the county auditor, 571
the court shall order the county auditor to reimburse the board 572
for attorney's fees and costs up to a reasonable amount, as 573
determined by the court. Expenses incurred by the board in a 574
removal action shall be paid out of the county general fund.575

       (C) The judgment of the court is final and conclusive unless 576
reversed, vacated, or modified on appeal. An appeal may be taken 577
by any party, and shall proceed as in the case of appeals in civil 578
actions and in accordance with the Rules of Appellate Procedure. 579
Upon the filing of a notice of appeal by any party to the 580
proceedings, the court of appeals shall hear the case as an 581
expedited appeal under Rule 11.2 of the Rules of Appellate 582
Procedure. The county auditor has the right of review or appeal to 583
the supreme court.584

       (D) If a final judgment for removal from public office is 585
entered against the county auditor, the office shall be deemed 586
vacated, and the vacancy shall be filled as provided in section 587
305.02 of the Revised Code. Except as otherwise provided by law, 588
an individual removed from public office under this section is not 589
entitled to hold any public office for four years following the 590
date of the final judgment, and is not entitled to hold any public 591
office until any repayment or restitution required by the court is 592
satisfied.593

       (E) For the purposes of this section:594

       (1) A person acts purposely when it is the person's specific 595
intention to cause a certain result, or, when the gist of the 596
offense is a prohibition against conduct of a certain nature, 597
regardless of what the person intends to accomplish thereby, it is 598
the person's specific intention to engage in conduct of that 599
nature.600

        (2) A person acts knowingly, regardless of the person's 601
purpose, when the person is aware that the person's conduct will 602
probably cause a certain result or will probably be of a certain 603
nature. A person has knowledge of circumstances when the person is 604
aware that such circumstances probably exist.605

       (3) A person acts recklessly when, with heedless indifference 606
to the consequences, the person perversely disregards a known risk 607
that the person's conduct is likely to cause a certain result or 608
is likely to be of a certain nature. A person is reckless with 609
respect to circumstances when, with heedless indifference to the 610
consequences, the person perversely disregards a known risk that 611
such circumstances are likely to exist.612

       (F) The proceedings provided for in this section may be used 613
as an alternative to the removal proceedings prescribed under 614
sections 3.07 to 3.10 of the Revised Code or other methods of 615
removal authorized by law.616

       Sec. 321.37. (A)(1) If thea county treasurer fails to make 617
a settlement or to pay over money as prescribed by lawpurposely, 618
knowingly, or recklessly fails to perform a fiscal duty expressly 619
imposed by law with respect to the fiscal duties of the office of 620
county treasurer or purposely, knowingly, or recklessly commits 621
any act expressly prohibited by law with respect to the fiscal 622
duties of the office of county treasurer, the county auditor or 623
board ofa county commissioners shall cause suit to be instituted 624
against such treasurer and his surety or sureties for the amount 625
due, with ten per cent penalty on such amount, which suit shall 626
have precedence of over all civil businesscommissioner may submit 627
a sworn affidavit alleging the violation, together with evidence 628
supporting the allegations, to the auditor of state. The sworn 629
affidavit and evidence shall be submitted in the format prescribed 630
by rule of the auditor of state under section 117.45 of the 631
Revised Code. A person who makes a false statement in a sworn 632
affidavit, for purposes of this section, is guilty of 633
falsification under section 2921.13 of the Revised Code.634

       (2) The auditor of state shall review the sworn affidavit and 635
the evidence. Within ten business days after receiving the sworn 636
affidavit and evidence, unless, for good cause, additional time is 637
required, the auditor of state shall determine whether clear and 638
convincing evidence supports the allegations. If the auditor of 639
state finds that no allegation is supported by clear and 640
convincing evidence, the auditor of state shall submit those 641
findings in writing to the county treasurer and the person who 642
initiated the sworn affidavit. If the auditor of state finds by 643
clear and convincing evidence that an allegation is supported by 644
the evidence, the auditor of state shall submit those findings in 645
writing to the attorney general, the county treasurer, and the 646
person who initiated the sworn affidavit. The findings shall 647
include a copy of the sworn affidavit and the evidence submitted 648
under division (A)(1) of this section.649

       (3)(a) The attorney general shall review the auditor of 650
state's findings and the sworn affidavit and evidence. Within ten 651
business days after receiving them, unless, for good cause, 652
additional time is required, the attorney general shall determine 653
whether clear and convincing evidence supports the allegations. If 654
the attorney general finds that no allegation is supported by 655
clear and convincing evidence, the attorney general, by certified 656
mail, shall notify the auditor of state, the county treasurer, and 657
the person who initiated the sworn affidavit, that no complaint 658
for the removal of the county treasurer from public office will be 659
filed.660

       (b) If the attorney general finds by clear and convincing 661
evidence that an allegation is supported by the evidence, the 662
attorney general, by certified mail, shall notify the auditor of 663
state, the county treasurer, and the person who initiated the 664
sworn affidavit of that fact, and shall commence an action for the 665
removal of the county treasurer from public office under division 666
(B) of this section. 667

       (c) Nothing in this section is intended to limit the 668
authority of the attorney general to enter into mediation, 669
settlement, or resolution of any alleged violation before or 670
following the commencement of an action under this section.671

       (B)(1)(a) The attorney general has a cause of action for 672
removal of a county treasurer who purposely, knowingly, or 673
recklessly fails to perform a duty expressly imposed by law with 674
respect to the office of county treasurer or purposely, knowingly, 675
or recklessly commits any act expressly prohibited by law with 676
respect to the office of county treasurer. Not later than 677
forty-five days after sending a notice under division (A)(3)(b) of 678
this section, the attorney general shall cause an action to be 679
commenced against the county treasurer by filing a complaint for 680
the removal of the county treasurer from public office. If any 681
money is due, the attorney general shall join the sureties on the 682
county treasurer's bond as parties. The court of common pleas of 683
the county in which the county treasurer holds office has 684
exclusive original jurisdiction of the action. The action shall 685
proceed de novo as in the trial of a civil action. The court is 686
not restricted to the evidence that was presented to the auditor 687
of state and the attorney general before the action was filed. The 688
action is governed by the Rules of Civil Procedure. 689

       (b) If the court finds by clear and convincing evidence that 690
the county treasurer purposely, knowingly, or recklessly failed to 691
perform a duty expressly imposed by law with respect to the office 692
of county treasurer or purposely, knowingly, or recklessly 693
committed any act expressly prohibited by law, the court shall 694
issue an order removing the county treasurer from office and any 695
order necessary for the preservation or restitution of public 696
funds.697

       (2) Except as otherwise provided in this division, an action 698
for removal from office under this section is stayed during the 699
pendency of any criminal action concerning a violation of an 700
existing or former municipal ordinance or law of this or any other 701
state or the United States that is substantially equivalent to any 702
criminal violation in Title 29 of the Revised Code related to 703
conduct in office, if the person charged in the criminal action 704
committed the violation while serving as a county treasurer and 705
the conduct constituting the violation was related to the duties 706
of the office of county treasurer or to the person's actions as 707
the county treasurer. The stay may be lifted upon motion of the 708
prosecuting attorney in the related criminal action.709

       (3) Prior to or at the hearing, upon a showing of good cause, 710
the court may issue an order restraining the county treasurer from 711
entering the county treasurer's office and from conducting the 712
affairs of the office pending the hearing on the complaint. If 713
such an order is issued, the court may continue the order until 714
the conclusion of the hearing and any appeals under this section.715

       (4) The board of county commissioners shall be responsible 716
for the payment of reasonable attorney's fees for counsel for the 717
county treasurer. If judgment is entered against the county 718
treasurer, the court shall order the county treasurer to reimburse 719
the board for attorney's fees and costs up to a reasonable amount, 720
as determined by the court. Expenses incurred by the board in a 721
removal action shall be paid out of the county general fund.722

       (C) The judgment of the court is final and conclusive unless 723
reversed, vacated, or modified on appeal. An appeal may be taken 724
by any party, and shall proceed as in the case of appeals in civil 725
actions and in accordance with the Rules of Appellate Procedure. 726
Upon the filing of a notice of appeal by any party to the 727
proceedings, the court of appeals shall hear the case as an 728
expedited appeal under Rule 11.2 of the Rules of Appellate 729
Procedure. The county treasurer has the right of review or appeal 730
to the supreme court.731

       (D) If a final judgment for removal from public office is 732
entered against the county treasurer, the office shall be deemed 733
vacated, and the vacancy shall be filled as provided in section 734
305.02 of the Revised Code. Except as otherwise provided by law, 735
an individual removed from public office under this section is not 736
entitled to hold any public office for four years following the 737
date of the final judgment, and is not entitled to hold any public 738
office until any repayment or restitution required by the court is 739
satisfied.740

       (E) For the purposes of this section:741

       (1) A person acts purposely when it is the person's specific 742
intention to cause a certain result, or, when the gist of the 743
offense is a prohibition against conduct of a certain nature, 744
regardless of what the person intends to accomplish thereby, it is 745
the person's specific intention to engage in conduct of that 746
nature.747

        (2) A person acts knowingly, regardless of the person's 748
purpose, when the person is aware that the person's conduct will 749
probably cause a certain result or will probably be of a certain 750
nature. A person has knowledge of circumstances when the person is 751
aware that such circumstances probably exist.752

        (3) A person acts recklessly when, with heedless indifference 753
to the consequences, the person perversely disregards a known risk 754
that the person's conduct is likely to cause a certain result or 755
is likely to be of a certain nature. A person is reckless with 756
respect to circumstances when, with heedless indifference to the 757
consequences, the person perversely disregards a known risk that 758
such circumstances are likely to exist.759

       (F) The proceedings provided for in this section may be used 760
as an alternative to the removal proceedings prescribed under 761
sections 3.07 to 3.10 of the Revised Code or other methods of 762
removal authorized by law.763

       Sec. 321.46.  (A) To enhance the background and working 764
knowledge of county treasurers in governmental accounting, 765
portfolio reporting and compliance, investments, and cash 766
management, the auditor of state and the treasurer of state shall 767
conduct education programs for persons elected for the first time 768
to the office of county treasurer and shall hold biennial 769
continuing education programscourses for persons who continue to 770
hold the office of county treasurer. Education771

       Initial education programs for newly elected county 772
treasurers shall be held between the first day of December and the 773
first Monday of September next following that person's election to 774
the office of county treasurer. Similar initial training775
education programs may also be provided to any county treasurer 776
who is appointed to fill a vacancy or who is elected at a special 777
election.778

       (B)(1) The auditor of state shall determine the manner and 779
content of the initial education programs in the subject areas of 780
governmental accounting and portfolio reporting and compliance. In 781
those areas, newly elected county treasurers shall take at least 782
thirteen hours of education before taking office.783

       (2) The treasurer of state shall determine the manner and 784
content of the initial education programs in the subject areas of 785
investments and cash management. In those areas, newly elected 786
county treasurers shall take at least thirteen hours of education 787
before taking office.788

       (3)(a) After completing one year in office, a county 789
treasurer shall take not less than twenty-four hours of continuing 790
education during each biennial cycle. For purposes of division 791
(B)(3)(a) of this section, a biennial cycle for continuing 792
education shall be every two calendar years after the treasurer's 793
first year in office. The treasurer of state shall determine the 794
manner and content of the continuing education programscourses in 795
the subject areas of investments, cash management, the collection 796
of taxes, ethics, and any other subject area that the treasurer of 797
state determines is reasonably related to the duties of the office 798
of the county treasurer. The auditor of state shall determine the 799
manner and content of the continuing education programscourses in 800
the subject areas of governmental accounting, portfolio reporting 801
and compliance, office management, and any other subject area that 802
the auditor of state determines is reasonably related to the 803
duties of the office of the county treasurer.804

       (b) A county treasurer who accumulates more than twenty-four 805
hours of continuing education in a biennial cycle described in 806
division (B)(3)(a) of this section may credit the hours in excess 807
of twenty-four hours to the next biennial cycle. However, 808
regardless of the total number of hours earned, no more than six 809
hours in thecontinuing education programs determined by the 810
treasurer of state pursuant to division (B)(3)(a) of this section 811
and six hours in thecontinuing education programs determined by 812
the auditor of state pursuant to that division shall be carried 813
over to the next biennial cycle.814

       (c) A county treasurer who participates in a training program 815
or seminar established under section 109.43 of the Revised Code 816
may apply the three hours of training to the twenty-four hours of 817
continuing education required in a biennial cycle under division 818
(B)(3)(a) of this section.819

       (C) The auditor of state and the treasurer of state may each 820
charge counties a registration fee that will meet actual and 821
necessary expenses of the training of county treasurers, including 822
instructor fees, site acquisition costs, and the cost of course 823
materials. The necessary personal expenses of county treasurers as 824
a result of attending the traininginitial education programs and 825
continuing education courses shall be borne by the counties the 826
treasurers represent.827

       (D) The auditor of state and the treasurer of state may allow 828
any other interested person to attend any of the initial education 829
programs that areor continuing education courses held pursuant to 830
this section, provided that before attending any such education831
program or course, the interested person shall pay to either the 832
auditor of state or the treasurer of state, as appropriate, the 833
full registration fee set for the education program or course.834

       (E)(1) If a county treasurer fails to complete the initial 835
education programs required by this section before taking office, 836
the treasurer's authority to invest county funds and to manage the 837
county portfolio immediately is suspended, and this authority is 838
transferred to the county's investment advisory committee until 839
full compliance with the initial education programs is determined 840
by the treasurer of state.841

       (2) If a county treasurer fails to complete continuing 842
education programs as required by this section, the county 843
treasurer is subject to divisions (B) to (E) of section 321.47 of 844
the Revised Code, including possible suspension of the treasurer's 845
authority to invest county funds and to manage the county 846
portfolio and transfer of this authority to the county's 847
investment advisory committee.848

       (F)(1) Notwithstanding divisions (B) and (E) of this section, 849
a county treasurer who fails to complete the initial education 850
programs or continuing education programs required by this section 851
shall invest only in the Ohio subdivisions fund pursuant to 852
division (A)(6) of section 135.35 of the Revised Code, in no load 853
money market mutual funds pursuant to division (A)(5) of section 854
135.35 of the Revised Code, or in time certificates of deposit or 855
savings or deposit accounts pursuant to division (A)(3) of section 856
135.35 of the Revised Code.857

        (2) A county treasurer who has failed to complete the initial 858
education programs required by this section and invests in other 859
than the investments permitted by division (F)(1) of this section 860
immediately shall have the county treasurer's authority to invest 861
county funds and to manage the county portfolio suspended, and 862
this authority shall be transferred to the county's investment 863
advisory committee until full compliance with the initial 864
education programs is determined by the treasurer of state.865

        (3) If a county treasurer fails to complete continuing 866
education programs required by this section and invests in other 867
than the investments permitted by division (F)(1) of this section, 868
the county treasurer is subject to divisions (B) to (E) of section 869
321.47 of the Revised Code, including possible suspension of the 870
treasurer's authority to invest county funds and to manage the 871
county portfolio and transfer of this authority to the county's 872
investment advisory committee.873

       (G)(1) There is hereby created in the state treasury the 874
county treasurer education fund, to be used by the treasurer of 875
state for actual and necessary expenses of initial education 876
programs and continuing education held pursuant to this section 877
and section 135.22 of the Revised Code. All registration fees 878
collected by the treasurer of state under this section and section 879
135.22 of the Revised Code shall be paid into that fund.880

       (2) All registration fees collected by the auditor of state 881
under this section shall be paid into the auditor of state 882
training program fund established under section 117.44 of the 883
Revised Code.884

       (H) The treasurer of state, with the advice and consent of 885
the auditor of state, may adopt reasonable rules not inconsistent 886
with this section for the implementation of this section.887

       Sec. 507.02.  When a township fiscal officer is unable to 888
carry out the duties of office because of illness, because of 889
entering the military service of the United States, because of a 890
court ordered suspension as provided for under section 507.13 of 891
the Revised Code, or because the fiscal officer is otherwise 892
incapacitated or disqualified, the board of township trustees 893
shall appoint a deputy fiscal officer, who shall have full power 894
to discharge the duties of the office. The deputy fiscal officer 895
shall serve during the period of time the fiscal officer is absent 896
or incapacitated, or until a successor fiscal officer is elected 897
and qualified. Before entering on the discharge of official 898
duties, the deputy fiscal officer shall give bond, for the 899
faithful discharge of official duties, as required under section 900
507.03 of the Revised Code. The board shall, by resolution, adjust 901
and determine the compensation of the fiscal officer and deputy 902
fiscal officer. The total compensation of both the fiscal officer 903
and any deputy fiscal officer shall not exceed the sums fixed by 904
section 507.09 of the Revised Code in any one year.905

       Sec. 507.12. (A) To enhance the background and working 906
knowledge of township fiscal officers in government accounting, 907
budgeting and financing, financial report preparation, and the 908
rules adopted by the auditor of state, the auditor of state shall 909
conduct education programs and continuing education courses for 910
individuals elected or appointed for the first time to the office 911
of township fiscal officer, and shall conduct continuing education 912
courses for individuals who continue to hold the office in a 913
subsequent term. The Ohio township association also may conduct 914
such initial education programs and continuing education courses 915
if approved by the auditor of state. The auditor of state, in 916
conjunction with the Ohio township association, shall determine 917
the manner and content of the initial education programs and 918
continuing education courses.919

       (B) A newly elected or appointed township fiscal officer 920
shall complete at least six hours of initial education programs 921
before commencing, or during the first year of, office. A township 922
fiscal officer who participates in a training program held under 923
section 117.44 of the Revised Code may apply those hours taken 924
before commencing office to the six hours of initial education 925
programs required under this division. 926

       (C)(1) In addition to the six hours of initial education 927
required under division (B) of this section, a newly elected 928
township fiscal officer shall complete at least a total of 929
eighteen continuing education hours during the township fiscal 930
officer's first term of office. 931

       (2) A township fiscal officer who is elected to a subsequent 932
term of office shall complete twelve hours of continuing education 933
courses in each subsequent term of office.934

       (3) The auditor of state shall adopt rules specifying the 935
initial education programs and continuing education courses that 936
are required for a township fiscal officer who has been appointed 937
to fill a vacancy. The requirements shall be proportionally 938
equivalent, based on the time remaining in the vacated office, to 939
the requirements for a newly elected township fiscal officer.940

       (4) At least two hours of ethics instruction shall be 941
included in the continuing education hours required by divisions 942
(C)(1) and (2) of this section.943

       (5) A township fiscal officer who participates in a training 944
program or seminar established under section 109.43 of the Revised 945
Code may apply the three hours of training to the continuing 946
education hours required by divisions (C)(1) and (2) of this 947
section.948

       (D)(1) A certified public accountant who serves as a township 949
fiscal officer may apply to the continuing education hours 950
required by division (C) of this section any hours of continuing 951
education completed under section 4701.11 of the Revised Code 952
after being elected or appointed as a township fiscal officer.953

       (2) A township fiscal officer may apply to the continuing 954
education hours required by division (C) of this section any hours 955
of continuing education completed under section 135.22 of the 956
Revised Code after being elected or appointed as a township fiscal 957
officer.958

       (3) A township fiscal officer who teaches an approved 959
continuing education course under division (C) of this section is 960
entitled to credit for the course in the same manner as if the 961
township fiscal officer had attended the course.962

       (E) The auditor of state shall adopt rules for verifying the 963
completion of initial education programs and continuing education 964
courses required under this section. The auditor of state shall 965
issue a certificate of completion to each township fiscal officer 966
who completes the initial education programs and continuing 967
education courses. The auditor of state shall issue a "failure to 968
complete" notice to any township fiscal officer who is required to 969
complete initial education programs and continuing education 970
courses under this section, but who fails to do so. The notice is 971
for informational purposes only and does not affect any 972
individual's ability to hold the office of township fiscal 973
officer.974

       (F) Each board of township trustees shall approve a 975
reasonable amount requested by the township fiscal officer to 976
cover the costs the township fiscal officer is required to incur 977
to meet the requirements of this section, including registration 978
fees, lodging and meal expenses, and travel expenses.979

       Sec. 507.13.  (A)(1) If a township fiscal officer purposely, 980
knowingly, or recklessly fails to perform a fiscal duty expressly 981
imposed by law with respect to the fiscal duties of the office of 982
township fiscal officer or purposely, knowingly, or recklessly 983
commits any act expressly prohibited by law with respect to the 984
fiscal duties of that office, four residents of the township may 985
submit sworn affidavits alleging the violation, together with 986
evidence supporting the allegations, to the auditor of state. The 987
sworn affidavits and evidence shall be submitted in the format 988
prescribed by rule of the auditor of state under section 117.45 of 989
the Revised Code. A person who makes a false statement in a sworn 990
affidavit, for purposes of this section, is guilty of 991
falsification under section 2921.13 of the Revised Code.992

       (2) The auditor of state shall review the sworn affidavits 993
and the evidence. Within ten business days after receiving the 994
sworn affidavits, unless, for good cause, additional time is 995
required, the auditor of state shall determine whether clear and 996
convincing evidence supports the allegations. If the auditor of 997
state finds that no allegation is supported by clear and 998
convincing evidence, the auditor of state shall submit those 999
findings in writing to the township fiscal officer and the persons 1000
who initiated the sworn affidavits. If the auditor of state finds 1001
by clear and convincing evidence that an allegation is supported 1002
by the evidence, the auditor of state shall submit those findings 1003
in writing to the attorney general, the township fiscal officer, 1004
and the persons who initiated the sworn affidavits. The findings 1005
shall include a copy of the sworn affidavits and the evidence 1006
submitted under division (A)(1) of this section.1007

       (3)(a) The attorney general shall review the auditor of 1008
state's findings and the sworn affidavits and evidence. Within ten 1009
business days after receiving the sworn affidavits and evidence, 1010
unless, for good cause, additional time is required, the attorney 1011
general shall determine whether clear and convincing evidence 1012
supports the allegations. If the attorney general finds that no 1013
allegation is supported by clear and convincing evidence, the 1014
attorney general, by certified mail, shall notify the auditor of 1015
state, the township fiscal officer, and the persons who initiated 1016
the sworn affidavits, that no complaint for the removal of the 1017
township fiscal officer from public office will be filed.1018

       (b) If the attorney general finds by clear and convincing 1019
evidence that an allegation is supported by the evidence, the 1020
attorney general, by certified mail, shall notify the auditor of 1021
state, the township fiscal officer, and the persons who initiated 1022
the sworn affidavits of that fact, and shall commence an action 1023
for the removal of the township fiscal officer from public office 1024
under division (B) of this section. 1025

       (c) Nothing in this section is intended to limit the 1026
authority of the attorney general to enter into mediation, 1027
settlement, or resolution of any alleged violation before or 1028
following the commencement of an action under this section.1029

       (B)(1)(a) The attorney general has a cause of action for 1030
removal of a township fiscal officer who purposely, knowingly, or 1031
recklessly fails to perform a duty expressly imposed by law with 1032
respect to the office of township fiscal officer or purposely, 1033
knowingly, or recklessly commits any act expressly prohibited by 1034
law with respect to the office of township fiscal officer. Not 1035
later than forty-five days after sending a notice under division 1036
(A)(3)(b) of this section, the attorney general shall cause an 1037
action to be commenced against the township fiscal officer by 1038
filing a complaint for the removal of the township fiscal officer 1039
from public office. If any money is due, the attorney general 1040
shall join the sureties on the township fiscal officer's bond as 1041
parties. The court of common pleas of the county in which the 1042
township fiscal officer holds office has exclusive original 1043
jurisdiction of the action. The action shall proceed de novo as in 1044
the trial of a civil action. The court is not restricted to the 1045
evidence that was presented to the auditor of state and the 1046
attorney general before the action was filed. The action is 1047
governed by the Rules of Civil Procedure. 1048

       (b) If the court finds by clear and convincing evidence that 1049
the township fiscal officer purposely, knowingly, or recklessly 1050
failed to perform a duty expressly imposed by law with respect to 1051
the office of township fiscal officer or purposely, knowingly, or 1052
recklessly committed any act expressly prohibited by law, the 1053
court shall issue an order removing the township fiscal officer 1054
from office and any order necessary for the preservation or 1055
restitution of public funds.1056

       (2) Except as otherwise provided in this division, an action 1057
for removal from office under this section is stayed during the 1058
pendency of any criminal action concerning a violation of an 1059
existing or former municipal ordinance or law of this or any other 1060
state or the United States that is substantially equivalent to any 1061
criminal violation in Title 29 of the Revised Code related to 1062
conduct in office, if the person charged in the criminal action 1063
committed the violation while serving as a township fiscal officer 1064
and the conduct constituting the violation was related to the 1065
duties of the office of fiscal officer or to the person's actions 1066
as the township fiscal officer. The stay may be lifted upon motion 1067
of the prosecuting attorney in the related criminal action.1068

       (3) Prior to or at the hearing, upon a showing of good cause, 1069
the court may issue an order restraining the township fiscal 1070
officer from entering the township fiscal officer's office and 1071
from conducting the affairs of the office pending the hearing on 1072
the complaint. If such an order is issued, the court may continue 1073
the order until the conclusion of the hearing and any appeals 1074
under this section.1075

       (4) The board of township trustees shall be responsible for 1076
the payment of reasonable attorney's fees for counsel for the 1077
township fiscal officer. If judgment is entered against the 1078
township fiscal officer, the court shall order the township fiscal 1079
officer to reimburse the board for attorney's fees and costs up to 1080
a reasonable amount, as determined by the court. Expenses incurred 1081
by the board in a removal action shall be paid out of the township 1082
general fund.1083

       (C) The judgment of the court is final and conclusive unless 1084
reversed, vacated, or modified on appeal. An appeal may be taken 1085
by any party, and shall proceed as in the case of appeals in civil 1086
actions and in accordance with the Rules of Appellate Procedure. 1087
Upon the filing of a notice of appeal by any party to the 1088
proceedings, the court of appeals shall hear the case as an 1089
expedited appeal under Rule 11.2 of the Rules of Appellate 1090
Procedure. The township fiscal officer has the right of review or 1091
appeal to the supreme court.1092

       (D) If a final judgment for removal from public office is 1093
entered against the township fiscal officer, the office shall be 1094
deemed vacated, and the vacancy shall be filled as provided in 1095
section 503.24 of the Revised Code. Except as otherwise provided 1096
by law, an individual removed from public office under this 1097
section is not entitled to hold any public office for four years 1098
following the date of the final judgment, and is not entitled to 1099
hold any public office until any repayment or restitution required 1100
by the court is satisfied.1101

       (E) For the purposes of this section:1102

       (1) A person acts purposely when it is the person's specific 1103
intention to cause a certain result, or, when the gist of the 1104
offense is a prohibition against conduct of a certain nature, 1105
regardless of what the person intends to accomplish thereby, it is 1106
the person's specific intention to engage in conduct of that 1107
nature.1108

        (2) A person acts knowingly, regardless of the person's 1109
purpose, when the person is aware that the person's conduct will 1110
probably cause a certain result or will probably be of a certain 1111
nature. A person has knowledge of circumstances when the person is 1112
aware that such circumstances probably exist.1113

       (3) A person acts recklessly when, with heedless indifference 1114
to the consequences, the person perversely disregards a known risk 1115
that the person's conduct is likely to cause a certain result or 1116
is likely to be of a certain nature. A person is reckless with 1117
respect to circumstances when, with heedless indifference to the 1118
consequences, the person perversely disregards a known risk that 1119
such circumstances are likely to exist.1120

       (F) The proceedings provided for in this section may be used 1121
as an alternative to the removal proceedings prescribed under 1122
sections 3.07 to 3.10 of the Revised Code or other methods of 1123
removal authorized by law.1124

       Sec. 733.78.  (A) As used in this section, "fiscal officer" 1125
means a village fiscal officer, a village clerk-treasurer, a 1126
village clerk, a city auditor, a city treasurer or, in the case of 1127
a municipal corporation having a charter that designates an 1128
officer who, by virtue of the charter, has duties and functions 1129
similar to those of the city or village officers referred to in 1130
this section, the officer so designated by the charter.1131

       (B)(1) If a fiscal officer purposely, knowingly, or 1132
recklessly fails to perform a fiscal duty expressly imposed by law 1133
with respect to the fiscal duties of the office of fiscal officer 1134
or purposely, knowingly, or recklessly commits any act expressly 1135
prohibited by law with respect to the fiscal duties of the office 1136
of fiscal officer, a member of the legislative authority of the 1137
municipal corporation may submit a sworn affidavit alleging the 1138
violation, together with evidence supporting the allegations, to 1139
the auditor of state. The sworn affidavit and evidence shall be 1140
submitted in the format prescribed by rule of the auditor of state 1141
under section 117.45 of the Revised Code. A person who makes a 1142
false statement in a sworn affidavit, for purposes of this 1143
section, is guilty of falsification under section 2921.13 of the 1144
Revised Code.1145

       (2) The auditor of state shall review the sworn affidavit and 1146
the evidence. Within ten business days after receiving the sworn 1147
affidavit and evidence, unless, for good cause, additional time is 1148
required, the auditor of state shall determine whether clear and 1149
convincing evidence supports the allegations. If the auditor of 1150
state finds that no allegation is supported by clear and 1151
convincing evidence, the auditor of state shall submit those 1152
findings in writing to the fiscal officer and the person who 1153
initiated the sworn affidavit. If the auditor of state finds by 1154
clear and convincing evidence that an allegation is supported by 1155
the evidence, the auditor of state shall submit those findings in 1156
writing to the attorney general, the fiscal officer, and the 1157
person who initiated the sworn affidavit. The findings shall 1158
include a copy of the sworn affidavit and the evidence submitted 1159
under division (B)(1) of this section.1160

       (3)(a) The attorney general shall review the auditor of 1161
state's findings and the sworn affidavit and evidence. Within ten 1162
business days after receiving them, unless, for good cause, 1163
additional time is required, the attorney general shall determine 1164
whether clear and convincing evidence supports the allegations. If 1165
the attorney general finds that no allegation is supported by 1166
clear and convincing evidence, the attorney general, by certified 1167
mail, shall notify the auditor of state, the fiscal officer, and 1168
the person who initiated the sworn affidavit that no complaint for 1169
the removal of the fiscal officer from public office will be 1170
filed.1171

       (b) If the attorney general finds by clear and convincing 1172
evidence that an allegation is supported by the evidence, the 1173
attorney general, by certified mail, shall notify the auditor of 1174
state, the fiscal officer, and the person who initiated the sworn 1175
affidavit of that fact, and shall commence an action for the 1176
removal of the fiscal officer from public office under division 1177
(C) of this section. 1178

       (c) Nothing in this section is intended to limit the 1179
authority of the attorney general to enter into mediation, 1180
settlement, or resolution of any alleged violation before or 1181
following the commencement of an action under this section.1182

       (C)(1)(a) The attorney general has a cause of action for 1183
removal of a fiscal officer who purposely, knowingly, or 1184
recklessly fails to perform a duty expressly imposed by law with 1185
respect to the office of fiscal officer or purposely, knowingly, 1186
or recklessly commits any act expressly prohibited by law with 1187
respect to the office of fiscal officer. Not later than forty-five 1188
days after sending a notice under division (B)(3)(b) of this 1189
section, the attorney general shall cause an action to be 1190
commenced against the fiscal officer by filing a complaint for the 1191
removal of the fiscal officer from public office. If any money is 1192
due, the attorney general shall join the sureties on the fiscal 1193
officer's bond as parties. The court of common pleas of the county 1194
in which the fiscal officer holds office has exclusive original 1195
jurisdiction of the action. The action shall proceed de novo as in 1196
the trial of a civil action. The court is not restricted to the 1197
evidence that was presented to the auditor of state and the 1198
attorney general before the action was filed. The action is 1199
governed by the Rules of Civil Procedure. 1200

       (b) If the court finds by clear and convincing evidence that 1201
the fiscal officer purposely, knowingly, or recklessly failed to 1202
perform a duty expressly imposed by law with respect to the office 1203
of fiscal officer or purposely, knowingly, or recklessly committed 1204
any act expressly prohibited by law, the court shall issue an 1205
order removing the fiscal officer from office and any order 1206
necessary for the preservation or restitution of public funds.1207

       (2) Except as otherwise provided in this division, an action 1208
for removal from office under this section is stayed during the 1209
pendency of any criminal action concerning a violation of an 1210
existing or former municipal ordinance or law of this or any other 1211
state or the United States that is substantially equivalent to any 1212
criminal violation in Title 29 of the Revised Code related to 1213
conduct in office, if the person charged in the criminal action 1214
committed the violation while serving as a fiscal officer and the 1215
conduct constituting the violation was related to the duties of 1216
the office of fiscal officer or to the person's actions as the 1217
fiscal officer. The stay may be lifted upon motion of the 1218
prosecuting attorney in the related criminal action.1219

       (3) Prior to or at the hearing, upon a showing of good cause, 1220
the court may issue an order restraining the fiscal officer from 1221
entering the fiscal officer's office and from conducting the 1222
affairs of the office pending the hearing on the complaint. If 1223
such an order is issued, the court may continue the order until 1224
the conclusion of the hearing and any appeals under this section.1225

       (4) The legislative authority of the municipal corporation 1226
shall be responsible for the payment of reasonable attorney's fees 1227
for counsel for the fiscal officer. If judgment is entered against 1228
the fiscal officer, the court shall order the fiscal officer to 1229
reimburse the legislative authority for attorney's fees and costs 1230
up to a reasonable amount, as determined by the court.1231

       (D) The judgment of the court is final and conclusive unless 1232
reversed, vacated, or modified on appeal. An appeal may be taken 1233
by any party, and shall proceed as in the case of appeals in civil 1234
actions and in accordance with the Rules of Appellate Procedure. 1235
Upon the filing of a notice of appeal by any party to the 1236
proceedings, the court of appeals shall hear the case as an 1237
expedited appeal under Rule 11.2 of the Rules of Appellate 1238
Procedure. The fiscal officer has the right of review or appeal to 1239
the supreme court.1240

       (E) If a final judgment for removal from public office is 1241
entered against the fiscal officer, the office shall be deemed 1242
vacated, and the vacancy shall be filled as provided in section 1243
733.31 of the Revised Code. Except as otherwise provided by law, 1244
an individual removed from public office under this section is not 1245
entitled to hold any public office for four years following the 1246
date of the final judgment, and is not entitled to hold any public 1247
office until any repayment or restitution required by the court is 1248
satisfied.1249

       (F) If a municipal corporation's charter establishes a 1250
procedure for the removal of officers from office that conflicts 1251
with the removal procedure established by this section, the 1252
procedure for the removal of officers in the charter prevails.1253

       (G) For the purposes of this section:1254

       (1) A person acts purposely when it is the person's specific 1255
intention to cause a certain result, or, when the gist of the 1256
offense is a prohibition against conduct of a certain nature, 1257
regardless of what the person intends to accomplish thereby, it is 1258
the person's specific intention to engage in conduct of that 1259
nature.1260

        (2) A person acts knowingly, regardless of the person's 1261
purpose, when the person is aware that the person's conduct will 1262
probably cause a certain result or will probably be of a certain 1263
nature. A person has knowledge of circumstances when the person is 1264
aware that such circumstances probably exist.1265

        (3) A person acts recklessly when, with heedless indifference 1266
to the consequences, the person perversely disregards a known risk 1267
that the person's conduct is likely to cause a certain result or 1268
is likely to be of a certain nature. A person is reckless with 1269
respect to circumstances when, with heedless indifference to the 1270
consequences, the person perversely disregards a known risk that 1271
such circumstances are likely to exist.1272

       (H) The proceedings provided for in this section may be used 1273
as an alternative to the removal proceedings prescribed under 1274
sections 3.07 to 3.10 of the Revised Code or other methods of 1275
removal authorized by law.1276

       Sec. 733.81. (A) As used in this section, "fiscal officer" 1277
means the city auditor, city treasurer, village fiscal officer, 1278
village clerk-treasurer, village clerk, and, in the case of a 1279
municipal corporation having a charter that designates an officer 1280
who, by virtue of the charter, has duties and functions similar to 1281
those of the city or village officers referred to in this section, 1282
the officer so designated by the charter.1283

       (B) To enhance the background and working knowledge of fiscal 1284
officers in government accounting, budgeting and financing, 1285
financial report preparation, and the rules adopted by the auditor 1286
of state, the auditor of state shall conduct education programs 1287
and continuing education courses for individuals elected or 1288
appointed for the first time to the office of fiscal officer, and 1289
shall conduct continuing education courses for individuals who 1290
continue to hold the office in a subsequent term. The Ohio 1291
municipal league also may conduct such initial education programs 1292
and continuing education courses if approved by the auditor of 1293
state. The auditor of state, in conjunction with the Ohio 1294
municipal league, shall determine the manner and content of the 1295
initial education programs and continuing education courses.1296

       (C) A newly elected or appointed fiscal officer shall 1297
complete at least six hours of initial education programs before 1298
commencing, or during the first year of, office. A fiscal officer 1299
who participates in a training program held under section 117.44 1300
of the Revised Code may apply those hours taken before commencing 1301
office to the six hours of initial education programs required 1302
under this division. 1303

       (D)(1) In addition to the six hours of initial education 1304
required under division (B) of this section, a newly elected 1305
fiscal officer shall complete at least a total of eighteen 1306
continuing education hours during the fiscal officer's first term 1307
of office.1308

       (2) A fiscal officer who is elected to a subsequent term of 1309
office shall complete twelve hours of continuing education courses 1310
in each subsequent term of office. 1311

       (3) The auditor of state shall adopt rules specifying the 1312
initial education programs and continuing education courses that 1313
are required for a fiscal officer who has been appointed to fill a 1314
vacancy. The requirements shall be proportionally equivalent, 1315
based on the time remaining in the vacated office, to the 1316
requirements for a newly elected fiscal officer.1317

       (4) At least two hours of ethics instruction shall be 1318
included in the continuing education hours required by divisions 1319
(D)(1) and (2) of this section.1320

       (5) A fiscal officer who participates in a training program 1321
or seminar established under section 109.43 of the Revised Code 1322
may apply the three hours of training to the continuing education 1323
hours required by divisions (D)(1) and (2) of this section.1324

       (E)(1) A certified public accountant who serves as a fiscal 1325
officer may apply to the continuing education hours required by 1326
division (D) of this section any hours of continuing education 1327
completed under section 4701.11 of the Revised Code after being 1328
elected or appointed as a fiscal officer.1329

       (2) A fiscal officer may apply to the continuing education 1330
hours required by division (D) of this section any hours of 1331
continuing education completed under section 135.22 of the Revised 1332
Code after being elected or appointed as a fiscal officer.1333

       (3) A fiscal officer who teaches an approved continuing 1334
education course under division (D) of this section is entitled to 1335
credit for the course in the same manner as if the fiscal officer 1336
had attended the course.1337

       (F) The auditor of state shall adopt rules for verifying the 1338
completion of initial education programs and continuing education 1339
courses required under this section for each category of fiscal 1340
officer. The auditor of state shall issue a certificate of 1341
completion to each fiscal officer who completes the initial 1342
education programs and continuing education courses. The auditor 1343
of state shall issue a "failure to complete" notice to any fiscal 1344
officer who is required to complete initial education programs and 1345
continuing education courses under this section, but who fails to 1346
do so. The notice is for informational purposes only and does not 1347
affect any individual's ability to hold the office to which the 1348
individual was elected or appointed.1349

       (G) The legislative authority of a municipal corporation 1350
shall approve a reasonable amount requested by the fiscal officer 1351
to cover the costs the fiscal officer is required to incur to meet 1352
the requirements of this section, including registration fees, 1353
lodging and meal expenses, and travel expenses.1354

       Sec. 2921.13.  (A) No person shall knowingly make a false 1355
statement, or knowingly swear or affirm the truth of a false 1356
statement previously made, when any of the following applies:1357

       (1) The statement is made in any official proceeding.1358

       (2) The statement is made with purpose to incriminate 1359
another.1360

       (3) The statement is made with purpose to mislead a public 1361
official in performing the public official's official function.1362

       (4) The statement is made with purpose to secure the payment 1363
of unemployment compensation; Ohio works first; prevention, 1364
retention, and contingency benefits and services; disability 1365
financial assistance; retirement benefits or health care coverage 1366
from a state retirement system; economic development assistance, 1367
as defined in section 9.66 of the Revised Code; or other benefits 1368
administered by a governmental agency or paid out of a public 1369
treasury.1370

       (5) The statement is made with purpose to secure the issuance 1371
by a governmental agency of a license, permit, authorization, 1372
certificate, registration, release, or provider agreement.1373

       (6) The statement is sworn or affirmed before a notary public 1374
or another person empowered to administer oaths.1375

       (7) The statement is in writing on or in connection with a 1376
report or return that is required or authorized by law.1377

       (8) The statement is in writing and is made with purpose to 1378
induce another to extend credit to or employ the offender, to 1379
confer any degree, diploma, certificate of attainment, award of 1380
excellence, or honor on the offender, or to extend to or bestow 1381
upon the offender any other valuable benefit or distinction, when 1382
the person to whom the statement is directed relies upon it to 1383
that person's detriment.1384

       (9) The statement is made with purpose to commit or 1385
facilitate the commission of a theft offense.1386

       (10) The statement is knowingly made to a probate court in 1387
connection with any action, proceeding, or other matter within its 1388
jurisdiction, either orally or in a written document, including, 1389
but not limited to, an application, petition, complaint, or other 1390
pleading, or an inventory, account, or report.1391

       (11) The statement is made on an account, form, record, 1392
stamp, label, or other writing that is required by law.1393

       (12) The statement is made in connection with the purchase of 1394
a firearm, as defined in section 2923.11 of the Revised Code, and 1395
in conjunction with the furnishing to the seller of the firearm of 1396
a fictitious or altered driver's or commercial driver's license or 1397
permit, a fictitious or altered identification card, or any other 1398
document that contains false information about the purchaser's 1399
identity.1400

       (13) The statement is made in a document or instrument of 1401
writing that purports to be a judgment, lien, or claim of 1402
indebtedness and is filed or recorded with the secretary of state, 1403
a county recorder, or the clerk of a court of record.1404

       (14) The statement is made in an application filed with a 1405
county sheriff pursuant to section 2923.125 of the Revised Code in 1406
order to obtain or renew a concealed handgun license or is made in 1407
an affidavit submitted to a county sheriff to obtain a concealed 1408
handgun license on a temporary emergency basis under section 1409
2923.1213 of the Revised Code.1410

       (15) The statement is required under section 5743.71 of the 1411
Revised Code in connection with the person's purchase of 1412
cigarettes or tobacco products in a delivery sale.1413

       (B) No person, in connection with the purchase of a firearm, 1414
as defined in section 2923.11 of the Revised Code, shall knowingly 1415
furnish to the seller of the firearm a fictitious or altered 1416
driver's or commercial driver's license or permit, a fictitious or 1417
altered identification card, or any other document that contains 1418
false information about the purchaser's identity.1419

       (C) No person, in an attempt to obtain a concealed handgun 1420
license under section 2923.125 of the Revised Code, shall 1421
knowingly present to a sheriff a fictitious or altered document 1422
that purports to be certification of the person's competence in 1423
handling a handgun as described in division (B)(3) of that 1424
section. 1425

       (D) It is no defense to a charge under division (A)(6) of 1426
this section that the oath or affirmation was administered or 1427
taken in an irregular manner.1428

       (E) If contradictory statements relating to the same fact are 1429
made by the offender within the period of the statute of 1430
limitations for falsification, it is not necessary for the 1431
prosecution to prove which statement was false but only that one 1432
or the other was false.1433

       (F)(1) Whoever violates division (A)(1), (2), (3), (4), (5), 1434
(6), (7), (8), (10), (11), (13), or (15) of this section is guilty 1435
of falsification,. Except as otherwise provided in this division, 1436
falsification is a misdemeanor of the first degree.1437

       (2) Whoever violates division (A)(9) of this section is 1438
guilty of falsification in a theft offense. Except as otherwise 1439
provided in this division, falsification in a theft offense is a 1440
misdemeanor of the first degree. If the value of the property or 1441
services stolen is one thousand dollars or more and is less than 1442
seven thousand five hundred dollars, falsification in a theft 1443
offense is a felony of the fifth degree. If the value of the 1444
property or services stolen is seven thousand five hundred dollars 1445
or more and is less than one hundred fifty thousand dollars, 1446
falsification in a theft offense is a felony of the fourth degree. 1447
If the value of the property or services stolen is one hundred 1448
fifty thousand dollars or more, falsification in a theft offense 1449
is a felony of the third degree.1450

       (3) Whoever violates division (A)(12) or (B) of this section 1451
is guilty of falsification to purchase a firearm, a felony of the 1452
fifth degree.1453

       (4) Whoever violates division (A)(14) or (C) of this section 1454
is guilty of falsification to obtain a concealed handgun license, 1455
a felony of the fourth degree.1456

       (5) Whoever violates division (A) of this section in removal 1457
proceedings under section 319.26, 321.37, 507.13, or 733.78 of the 1458
Revised Code is guilty of falsification regarding a removal 1459
proceeding, a felony of the third degree.1460

       (G) A person who violates this section is liable in a civil 1461
action to any person harmed by the violation for injury, death, or 1462
loss to person or property incurred as a result of the commission 1463
of the offense and for reasonable attorney's fees, court costs, 1464
and other expenses incurred as a result of prosecuting the civil 1465
action commenced under this division. A civil action under this 1466
division is not the exclusive remedy of a person who incurs 1467
injury, death, or loss to person or property as a result of a 1468
violation of this section.1469

       Sec. 2921.44.  (A) No law enforcement officer shall 1470
negligently do any of the following:1471

       (1) Fail to serve a lawful warrant without delay;1472

       (2) Fail to prevent or halt the commission of an offense or 1473
to apprehend an offender, when it is in the law enforcement 1474
officer's power to do so alone or with available assistance.1475

       (B) No law enforcement, ministerial, or judicial officer 1476
shall negligently fail to perform a lawful duty in a criminal case 1477
or proceeding.1478

       (C) No officer, having charge of a detention facility, shall 1479
negligently do any of the following:1480

       (1) Allow the detention facility to become littered or 1481
unsanitary;1482

       (2) Fail to provide persons confined in the detention 1483
facility with adequate food, clothing, bedding, shelter, and 1484
medical attention;1485

       (3) Fail to control an unruly prisoner, or to prevent 1486
intimidation of or physical harm to a prisoner by another;1487

       (4) Allow a prisoner to escape;1488

       (5) Fail to observe any lawful and reasonable regulation for 1489
the management of the detention facility.1490

       (D) No public official of the state shall recklessly create a 1491
deficiency, incur a liability, or expend a greater sum than is 1492
appropriated by the general assembly for the use in any one year 1493
of the department, agency, or institution of the state with which 1494
the public official is connected.1495

       (E) No public servant shall recklessly fail to perform a duty 1496
expressly imposed by law with respect to the public servant's 1497
office, or recklessly do any act expressly forbidden by law with 1498
respect to the public servant's office.1499

       (F) Whoever violates this section is guilty of dereliction of 1500
duty, a misdemeanor of the second degree.1501

       (G) Except as otherwise provided by law, a public servant who 1502
is a county treasurer; county auditor; township fiscal officer; 1503
city auditor; city treasurer; village fiscal officer; village 1504
clerk-treasurer; village clerk; in the case of a municipal 1505
corporation having a charter that designates an officer who, by 1506
virtue of the charter, has duties and functions similar to those 1507
of the city or village officers referred to in this section, the 1508
officer so designated by the charter; school district treasurer; 1509
fiscal officer of a community school established under Chapter 1510
3314. of the Revised Code; treasurer of a science, technology, 1511
engineering, and mathematics school established under Chapter 1512
3326. of the Revised Code; or fiscal officer of a 1513
college-preparatory boarding school established under Chapter 1514
3328. of the Revised Code and is convicted of or pleads guilty to 1515
dereliction of duty is disqualified from holding any public 1516
office, employment, or position of trust in this state for four 1517
years following the date of conviction or of entry of the plea, 1518
and is not entitled to hold any public office until any repayment 1519
or restitution required by the court is satisfied.1520

       (H) As used in this section, "public servant" includes anthe 1521
following:1522

       (1) An officer or employee of a contractor as defined in 1523
section 9.08 of the Revised Code;1524

       (2) A fiscal officer employed by the operator of a community 1525
school established under Chapter 3314. of the Revised Code or by 1526
the operator of a college-preparatory boarding school established 1527
under Chapter 3328. of the Revised Code.1528

       Sec. 3313.30. (A) If the auditor of state or a public 1529
accountant, under section 117.41 of the Revised Code, declares a 1530
school district to be unauditable, the auditor of state shall 1531
provide written notification of that declaration to the district 1532
and the department of education. The auditor of state also shall 1533
post the notification on the auditor of state's web site.1534

       (B) If the district's current treasurer held that position 1535
during the period for which the district is unauditable, upon 1536
receipt of the notification under division (A) of this section, 1537
the district board of education shall suspend the treasurer until 1538
the auditor of state or a public accountant has completed an audit 1539
of the district. Suspension of the treasurer may be with or 1540
without pay, as determined by the district board based on the 1541
circumstances that prompted the auditor of state's declaration. 1542
The district board shall appoint a person to assume the duties of 1543
the treasurer during the period of the suspension. If the 1544
appointee is not licensed as a treasurer under section 3301.074 of 1545
the Revised Code, the appointee shall be approved by the 1546
superintendent of public instruction before assuming the duties of 1547
the treasurer. The state board of education may take action under 1548
section 3319.31 of the Revised Code to suspend, revoke, or limit 1549
the license of a treasurer who has been suspended under this 1550
division.1551

       (C) Not later than forty-five days after receiving the 1552
notification under division (A) of this section, the district 1553
board shall provide a written response to the auditor of state. 1554
The response shall include the following:1555

       (1) An overview of the process the district board will use to 1556
review and understand the circumstances that led to the district 1557
becoming unauditable;1558

       (2) A plan for providing the auditor of state with the 1559
documentation necessary to complete an audit of the district and 1560
for ensuring that all financial documents are available in the 1561
future;1562

       (3) The actions the district board will take to ensure that 1563
the plan described in division (C)(2) of this section is 1564
implemented.1565

       (D) If the school district fails to make reasonable efforts 1566
and continuing progress to bring its accounts, records, files, or 1567
reports into an auditable condition within ninety days after being 1568
declared unauditable, the auditor of state, in addition to 1569
requesting legal action under sections 117.41 and 117.42 of the 1570
Revised Code, shall notify the district and the department of the 1571
district's failure. If the auditor of state or a public accountant 1572
subsequently is able to complete a financial audit of the 1573
district, the auditor of state shall notify the district and the 1574
department that the audit has been completed.1575

       (E) Notwithstanding any provision to the contrary in Chapter 1576
3317. of the Revised Code or in any other provision of law, upon 1577
notification by the auditor of state under division (D) of this 1578
section that the district has failed to make reasonable efforts 1579
and continuing progress to bring its accounts, records, files, or 1580
reports into an auditable condition, the department shall 1581
immediately cease all payments to the district under Chapter 3317. 1582
of the Revised Code and any other provision of law. Upon 1583
subsequent notification from the auditor of state under that 1584
division that the auditor of state or a public accountant was able 1585
to complete a financial audit of the district, the department 1586
shall release all funds withheld from the district under this 1587
section.1588

       Sec. 3314.023. In order to provide monitoring and technical 1589
assistance, a representative of the sponsor of a community school 1590
shall meet with the governing authority or treasurerfiscal 1591
officer of the school and shall review the financial and 1592
enrollment records of the school at least once every month. Not 1593
later than ten days after each review, the sponsor shall provide 1594
the governing authority and fiscal officer with a written report 1595
regarding the review.1596

       Sec. 3314.50.  No community school shall, on or after the 1597
effective date of this section, open for operation in any school 1598
year unless the governing authority of the school has posted a 1599
surety bond in the amount of fifty thousand dollars with the 1600
auditor of state. In lieu of a surety bond, a community school 1601
governing authority may deposit with the auditor of state cash in 1602
the amount of fifty thousand dollars as a guarantee of payment. 1603
The bond or cash guarantee shall be used, in the event the school 1604
closes, to pay the auditor of state any moneys owed by the school 1605
for the costs of audits conducted by the auditor of state or a 1606
public accountant under Chapter 117. of the Revised Code. 1607

       Immediately upon the filing of a surety bond or the deposit 1608
of cash, the auditor of state shall deliver the bond or cash to 1609
the treasurer of state, who shall hold it in trust for the 1610
purposes prescribed in this section. The treasurer of state shall 1611
be responsible for the safekeeping of all surety bonds filed or 1612
cash deposited under this section. The auditor of state shall 1613
notify the department of education when the school's governing 1614
authority has filed the bond or deposited the cash guarantee. 1615

       When the auditor of state finds that a community school has 1616
closed and cannot pay for the costs of audits, the auditor of 1617
state shall declare the surety bond or cash deposit forfeited. The 1618
auditor of state shall certify the amount of forfeiture to the 1619
treasurer of state, who shall pay money from the named surety or 1620
from the school's cash deposit as needed to reimburse the auditor 1621
of state or public accountant for costs incurred in conducting 1622
audits of the school.1623

       Sec. 267.50.70.        Sec. 3314.51. UNAUDITABLE COMMUNITY SCHOOL(A)1624

       (A) If the Auditorauditor of Statestate or a public 1625
accountant, pursuant tounder section 117.41 of the Revised Code, 1626
declares a community school established under Chapter 3314. of 1627
the Revised Code to be unauditable, the Auditorauditor of State1628
state shall provide written notification of that declaration to 1629
the school, the school's sponsor, and the Departmentdepartment of 1630
Educationeducation. The Auditorauditor of Statestate also 1631
shall post the notification on the Auditorauditor of State's1632
state's web site.1633

       (B) If the community school's current fiscal officer held 1634
that position during the period for which the school is 1635
unauditable, upon receipt of the notification under division (A) 1636
of this section, the governing authority of the school shall 1637
suspend the fiscal officer until the auditor of state or a public 1638
accountant has completed an audit of the school, except that if 1639
the school has an operator and the operator employs the fiscal 1640
officer, the operator shall suspend the fiscal officer for that 1641
period. Suspension of the fiscal officer may be with or without 1642
pay, as determined by the entity imposing the suspension based on 1643
the circumstances that prompted the auditor of state's 1644
declaration. The entity imposing the suspension shall appoint a 1645
person to assume the duties of the fiscal officer during the 1646
period of the suspension. If the appointee is not licensed as a 1647
treasurer under section 3301.074 of the Revised Code, the 1648
appointee shall be approved by the superintendent of public 1649
instruction before assuming the duties of the fiscal officer. The 1650
state board of education may take action under section 3319.31 of 1651
the Revised Code to suspend, revoke, or limit the license of a 1652
fiscal officer who has been suspended under this division.1653

       (C) Notwithstanding any provision to the contrary in Chapter 1654
3314. of the Revised Codethis chapter or in any other provision 1655
of law, athe sponsor of athe community school that is notified 1656
by the Auditor of State under division (A) of this section that a 1657
community school it sponsors is unauditable shall not enter into 1658
contracts with any additional community schools under section 1659
3314.03 of the Revised Code untilbetween ninety days after the 1660
date of the declaration under division (A) of this section and the 1661
date the Auditorauditor of Statestate or a public accountant has 1662
completed a financial audit of thatthe school.1663

       (C)(D) Not later than forty-five days after receiving the1664
notification by the Auditor of State under division (A) of this 1665
section that a community school is unauditable, the sponsor of the 1666
community school shall provide a written response to the Auditor1667
auditor of Statestate. The sponsor shall provide a copy of the 1668
response to the community school. The response shall include the 1669
following:1670

       (1) An overview of the process the sponsor will use to review 1671
and understand the circumstances that led to the community school 1672
becoming unauditable;1673

       (2) A plan for providing the Auditorauditor of Statestate1674
with the documentation necessary to complete an audit of the 1675
community school and for ensuring that all financial documents are 1676
available in the future;1677

       (3) The actions the sponsor will take to ensure that the plan 1678
described in division (C)(D)(2) of this section is implemented.1679

       (D)(E) If athe community school fails to make reasonable 1680
efforts and continuing progress to bring its accounts, records, 1681
files, or reports into an auditable condition within ninety days 1682
after being declared unauditable, the Auditorauditor of State1683
state, in addition to requesting legal action under sections 1684
117.41 and 117.42 of the Revised Code, shall notify the Department1685
school's sponsor and the department of the school's failure. If 1686
the Auditorauditor of Statestate or a public accountant 1687
subsequently is able to complete a financial audit of the school, 1688
the Auditorauditor of Statestate shall notify the Department1689
school's sponsor and the department that the audit has been 1690
completed.1691

       (E)(F) Notwithstanding any provision to the contrary in 1692
Chapter 3314. of the Revised Codethis chapter or in any other 1693
provision of law, upon notification by the Auditorauditor of 1694
Statestate under division (D)(E) of this section that athe1695
community school has failed to make reasonable efforts and 1696
continuing progress to bring its accounts, records, files, or 1697
reports into an auditable condition following a declaration that 1698
the school is unauditable, the Departmentdepartment shall 1699
immediately cease all payments to the school under Chapter 3314. 1700
of the Revised Codethis chapter and any other provision of law. 1701
Upon subsequent notification from the Auditorauditor of State1702
state under that division that the Auditorauditor of Statestate1703
or a public accountant was able to complete a financial audit of 1704
the community school, the Departmentdepartment shall release all 1705
funds withheld from the school under this section.1706

       Sec. 3326.211. (A) If the auditor of state or a public 1707
accountant, pursuant to section 117.41 of the Revised Code, 1708
declares a science, technology, engineering, and mathematics 1709
school to be unauditable, the auditor of state shall provide 1710
written notification of that declaration to the school and the 1711
department of education. The auditor of state also shall post the 1712
notification on the auditor of state's web site.1713

       (B) If the STEM school's current treasurer held that position 1714
during the period for which the school is unauditable, upon 1715
receipt of the notification under division (A) of this section, 1716
the governing body of the school shall suspend the treasurer until 1717
the auditor of state or a public accountant has completed an audit 1718
of the school. Suspension of the treasurer may be with or without 1719
pay, as determined by the governing body based on the 1720
circumstances that prompted the auditor of state's declaration. 1721
The governing body shall appoint a person to assume the duties of 1722
the treasurer during the period of the suspension. If the 1723
appointee is not licensed as a treasurer under section 3301.074 of 1724
the Revised Code, the appointee shall be approved by the 1725
superintendent of public instruction before assuming the duties of 1726
the treasurer. The state board of education may take action under 1727
section 3319.31 of the Revised Code to suspend, revoke, or limit 1728
the license of a treasurer who has been suspended under this 1729
division.1730

       (C) Not later than forty-five days after receiving the 1731
notification under division (A) of this section, the governing 1732
body of the STEM school shall provide a written response to the 1733
auditor of state. The response shall include the following:1734

       (1) An overview of the process the governing body will use to 1735
review and understand the circumstances that led to the school 1736
becoming unauditable;1737

       (2) A plan for providing the auditor of state with the 1738
documentation necessary to complete an audit of the school and for 1739
ensuring that all financial documents are available in the future;1740

       (3) The actions the governing body will take to ensure that 1741
the plan described in division (C)(2) of this section is 1742
implemented.1743

       (D) If the STEM school fails to make reasonable efforts and 1744
continuing progress to bring its accounts, records, files, or 1745
reports into an auditable condition within ninety days after being 1746
declared unauditable, the auditor of state, in addition to 1747
requesting legal action under sections 117.41 and 117.42 of the 1748
Revised Code, shall notify the school and the department of the 1749
school's failure. If the auditor of state or a public accountant 1750
subsequently is able to complete a financial audit of the school, 1751
the auditor of state shall notify the school and the department 1752
that the audit has been completed.1753

       (E) Notwithstanding any provision to the contrary in this 1754
chapter or in any other provision of law, upon notification by the 1755
auditor of state under division (D) of this section that the STEM 1756
school has failed to make reasonable efforts and continuing 1757
progress to bring its accounts, records, files, or reports into an 1758
auditable condition, the department shall immediately cease all 1759
payments to the school under this chapter and any other provision 1760
of law. Upon subsequent notification from the auditor of state 1761
under that division that the auditor of state or a public 1762
accountant was able to complete a financial audit of the school, 1763
the department shall release all funds withheld from the school 1764
under this section.1765

       Sec. 3328.16.  (A) Each college-preparatory boarding school 1766
established under this chapter shall have a designated fiscal 1767
officer. The auditor of state may require by rule that the fiscal 1768
officer of any college-preparatory boarding school, before 1769
entering upon duties as fiscal officer, execute a bond in an 1770
amount and with surety to be approved by the school's board of 1771
trustees, payable to the state, conditioned for the faithful 1772
performance of all the official duties required of the fiscal 1773
officer. Any such bond shall be deposited with the school's board 1774
of trustees, and a copy of the bond shall be certified by the 1775
board and filed with the county auditor.1776

       (B) Before assuming the duties of fiscal officer, the fiscal 1777
officer designated under this section shall be licensed as a 1778
treasurer under section 3301.074 of the Revised Code. No 1779
college-preparatory boarding school shall allow a person to serve 1780
as fiscal officer who is not licensed as required by this 1781
division.1782

       Sec. 3328.37.  (A) If the auditor of state or a public 1783
accountant, under section 117.41 of the Revised Code, declares a 1784
college-preparatory boarding school established under this chapter 1785
to be unauditable, the auditor of state shall provide written 1786
notification of that declaration to the school and the department 1787
of education. The auditor of state also shall post the 1788
notification on the auditor of state's web site.1789

       (B) If the college-preparatory boarding school's current 1790
fiscal officer held that position during the period for which the 1791
school is unauditable, upon receipt of the notification under 1792
division (A) of this section, the board of trustees of the school 1793
shall suspend the fiscal officer until the auditor of state or a 1794
public accountant has completed an audit of the school, except 1795
that if the fiscal officer is employed by the school's operator, 1796
the operator shall suspend the fiscal officer for that period. 1797
Suspension of the fiscal officer may be with or without pay, as 1798
determined by the entity imposing the suspension based on the 1799
circumstances that prompted the auditor of state's declaration. 1800
The entity imposing the suspension shall appoint a person to 1801
assume the duties of the fiscal officer during the period of the 1802
suspension. If the appointee is not licensed as a treasurer under 1803
section 3301.074 of the Revised Code, the appointee shall be 1804
approved by the superintendent of public instruction before 1805
assuming the duties of the fiscal officer. The state board of 1806
education may take action under section 3319.31 of the Revised 1807
Code to suspend, revoke, or limit the license of a fiscal officer 1808
who has been suspended under this division.1809

       (C) Not later than forty-five days after receiving the 1810
notification under division (A) of this section, the board of 1811
trustees of the college-preparatory boarding school shall provide 1812
a written response to the auditor of state. The response shall 1813
include the following:1814

       (1) An overview of the process the board will use to review 1815
and understand the circumstances that led to the school becoming 1816
unauditable;1817

       (2) A plan for providing the auditor of state with the 1818
documentation necessary to complete an audit of the school and for 1819
ensuring that all financial documents are available in the future;1820

       (3) The actions the board will take to ensure that the plan 1821
described in division (C)(2) of this section is implemented.1822

       (D) If the college-preparatory boarding school fails to make 1823
reasonable efforts and continuing progress to bring its accounts, 1824
records, files, or reports into an auditable condition within 1825
ninety days after being declared unauditable, the auditor of 1826
state, in addition to requesting legal action under sections 1827
117.41 and 117.42 of the Revised Code, shall notify the school and 1828
the department of the school's failure. If the auditor of state or 1829
a public accountant subsequently is able to complete a financial 1830
audit of the school, the auditor of state shall notify the school 1831
and the department that the audit has been completed.1832

       (E) Notwithstanding any provision to the contrary in this 1833
chapter or in any other provision of law, upon notification by the 1834
auditor of state under division (D) of this section that the 1835
college-preparatory boarding school has failed to make reasonable 1836
efforts and continuing progress to bring its accounts, records, 1837
files, or reports into an auditable condition, the department 1838
shall immediately cease all payments to the school under this 1839
chapter and any other provision of law. Upon subsequent 1840
notification from the auditor of state under that division that 1841
the auditor of state or a public accountant was able to complete a 1842
financial audit of the school, the department shall release all 1843
funds withheld from the school under this section.1844

       Section 2.  That existing sections 3.16, 305.03, 319.04, 1845
319.26, 321.37, 321.46, 507.02, 2921.13, 2921.44, and 3314.023 and 1846
sections 319.25 and 321.38 of the Revised Code are hereby 1847
repealed.1848

       That existing Section 267.50.70 of Am. Sub. H.B. 153 of the 1849
129th General Assembly is hereby repealed.1850

       Section 3.  Section 2921.13 of the Revised Code is presented 1851
in this act as a composite of the section as amended by both Am. 1852
Sub. H.B. 495 and Sub. S.B. 343 of the 129th General Assembly. The 1853
General Assembly, applying the principle stated in division (B) of 1854
section 1.52 of the Revised Code that amendments are to be 1855
harmonized if reasonably capable of simultaneous operation, finds 1856
that the composite is the resulting version of the section in 1857
effect prior to the effective date of the section as presented in 1858
this act.1859