reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.05 | The State Treasury - Custodial Funds - Commingling of Assets.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) As used in sections 113.05 to 113.40 of the Revised Code:
(1) "Account," "appropriation," "disbursement," "electronic funds transfer," "fund," and "warrant" have the same meanings as in section 131.01 of the Revised Code.
(2) "Assets" has the same meaning as in section 131.01 of the Revised Code, but does not include items held in safekeeping by the treasurer of state including, but not limited to, collateral pledged to a state agency.
(3) "Custodial funds" do not include items held in safekeeping by the treasurer of state including, but not limited to, collateral pledged to a state agency.
(B) The state treasury consists of the moneys, claims, bonds, notes, other obligations, stocks, and other securities, receipts or other evidences of ownership, and other intangible assets of the state that are required by law to be deposited in the state treasury or are otherwise a part of the state treasury. All assets of the state treasury shall be kept in the rooms assigned the treasurer of state, with the vaults, safes, and other appliances therein; provided, that:
(1) Securities required by law to be deposited or kept in the state treasury may be deposited for safekeeping with the federal reserve bank of Cleveland, Ohio or secured and insured depositories in or out of this state as designated by the treasurer of state.
(2) Public moneys may be kept in constituted state depositories.
(C) The custodial funds of the treasurer of state consist of the moneys, claims, bonds, notes, other obligations, stocks, and other securities, receipts or other evidences of ownership, and other intangible assets that are required by law to be kept in the custody of the treasurer of state but are not part of the state treasury. All assets of the custodial funds of the treasurer of state shall be kept in either or both of the following:
(1) The rooms assigned the treasurer of state, with the vaults, safes, and other appliances therein;
(2) The federal reserve bank of Cleveland, Ohio or secured and insured depositories in or out of this state as designated by the treasurer of state.
(D) Assets of the state treasury shall not be commingled with assets of the custodial funds of the treasurer of state.
The repositing and deposit of payments pursuant to section 113.06 of the Revised Code is in compliance with this section.
Last updated September 11, 2023 at 12:30 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.051 | Duties of Treasurer.

Effective:
March 7, 1997
Latest Legislation:
Senate Bill 82 - 121st General Assembly
(A) The treasurer of state or the officer who performs the duties of the office of treasurer of state is the custodian of the funds required by law to be kept in the custody of the treasurer of state. The custodial duties of the treasurer of state include safekeeping the custodial funds and investment assets of an owner; collecting principal, dividends, distributions, and interest on custodial funds and investments of an owner; and paying for, transferring, and collecting the purchase or sale price of investments. The duties of the treasurer of state do not include making investment decisions of an owner or its authorized agents or monitoring compliance with an owner's internal investment policies. The treasurer of state is not responsible for the investment decisions of an owner or agent, compliance with the owner's internal investment policies, or any unlawful activities of an owner or its authorized agents.
(B) The treasurer of state may enter into a sub-custody or other agency agreement with a trustee who meets the requirements of section 135.18 of the Revised Code to execute the custodial duties required by law. The agreement shall apply to the custodial funds and investment assets of an owner. The agreement may provide that the trustee has primary responsibility for custody of the funds and investments in order to execute an owner's instructions. The treasurer of state or the treasurer's authorized agent may enter into additional agreements as necessary to facilitate an owner's transactions.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.06 | Receiving Offices for Expedient Collection of Taxes and Fees.

Effective:
September 29, 2015
Latest Legislation:
House Bill 64 - 131st General Assembly
(A) Subject to the provisions of this section, the treasurer of state may open as many receiving offices as are necessary for the expedient collection of taxes and fees. The treasurer of state or the treasurer of state's deputies may attend at such offices and receive payment of all taxes and fees or, if adequate security protection is afforded all funds involved, the treasurer of state may appoint a financial institution or a cashier thereof as the treasurer of state's agent or deputy for the collection of taxes and fees. The treasurer of state may fix the time and place at which taxes and fees will be received in such receiving offices. Except for financial institutions or cashiers thereof appointed as agents or deputies for the collection of taxes and fees, the treasurer of state may operate receiving offices only in counties exceeding one million in population.
(B) The reasonable and necessary expenses incurred by the treasurer of state in the collection of taxes and fees at such receiving offices may be paid as other expenses of the treasurer of state's office from funds appropriated for such purposes.
(C) The treasurer of state may deposit in any financial institution located at a place of collection any money received in the payment of taxes and fees, as provided in division (A) of this section. A financial institution receiving any such deposits shall deposit with or pledge to the treasurer of state such securities as the treasurer of state considers sufficient to meet the requirements of section 135.18, 135.181, or 135.182 of the Revised Code. The liability of the treasurer of state for any losses of money so collected or deposited shall be the same as provided in section 135.19 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.08 | Payment and Procedures for Payment to Treasurer.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Except as otherwise provided by law, every state officer, employee, and agent shall, at the times and in the manner prescribed by rule of the treasurer of state, pay to the treasurer of state all money, checks, and drafts received for the state, or for the use of the officer, employee, or agent, from taxes, assessments, licenses, premiums, fees, penalties, fines, costs, sales, rentals, or otherwise. The rules shall include procedures for dealing with checks not accepted for deposit by a financial institution and procedures for making deposits into the custodial funds of the treasurer of state. The payer shall specify the amount being paid, the fund to which the amount is to be credited, and any other information required by the treasurer of state. The treasurer of state shall file and preserve the record of payment.
If a state officer, employee, or agent fails to pay to the treasurer of state, at the times and in the manner prescribed by rule of the treasurer of state, any money, checks, or drafts received for the state, or for the use of the officer, employee, or agent, from taxes, assessments, licenses, premiums, fees, penalties, fines, costs, sales, rentals, or otherwise, the treasurer of state shall immediately inform the attorney general thereof, who shall prosecute the proper action against the officer, employee, or agent and his sureties, but if the treasurer of state is satisfied that the default is the result of unavoidable accident, he may delay informing the attorney general for such time, not to exceed sixty days, as he considers reasonable. If the officer in default is the attorney general, the treasurer of state shall notify the governor thereof, who shall cause such measures to be taken, by suit or otherwise, as he considers appropriate.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.09 | Creation of General Revenue Fund.

Effective:
December 1, 2006
Latest Legislation:
House Bill 530 - 126th General Assembly
Except as provided in section 113.10 of the Revised Code, all moneys deposited with the treasurer of state, the disposition of which is not otherwise provided for by law, shall be credited to the general revenue fund, which is hereby created in the state treasury. If a warrant for the payment of money from the state treasury has been illegally or improperly issued, or the amount of a warrant exceeds the sum that should have been named therein, and payment of such warrant or excess has been made by the treasurer of state, the director of budget and management shall, unless the account of the appropriation from which it was paid has been closed, credit the amount collected to such appropriation; but, if such account has been closed, the director shall credit the amount so collected to the fund on which the warrant was originally drawn.
All investment earnings on moneys deposited in the state treasury shall be credited to the general revenue fund unless:
(A) The disposition of the earnings is otherwise provided for by law;
(B) The director has provided in the plan approved under section 131.36 of the Revised Code that a different fund is entitled to the earnings.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.10 | Contingent Fund.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
There is hereby created the treasurer of state's contingent fund, which shall not be a part of the state treasury. Money received by the treasurer of state that is provisional in nature or the disposition of which cannot be determined immediately shall, in accordance with rules adopted by the treasurer of state, be credited to this fund until a determination is made as to the final disposition of the money. The treasurer of state shall establish by rule the form and manner of deposits into and disbursements from the fund and the circumstances under which deposits may be made into and disbursements may be made from the fund. All income earned on money credited to this fund shall be credited to the general revenue fund.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.11 | Payments From State Treasury or Custodial Fund.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
No money shall be paid out of the state treasury or transferred elsewhere except as ordered by the director of budget and management. No money shall be paid out of a custodial fund of the treasurer of state except as ordered by the officer authorized by law to pay money out of the fund.
The treasurer of state shall adopt rules prescribing the form and manner in which money may be paid out of the state treasury or a custodial fund of the treasurer of state.
Last updated September 11, 2023 at 12:31 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.12 | Warrants Paid on Presentation.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) As used in this section, "valid warrant" means a warrant that is not stopped, stale dated for age, voided, canceled, altered, or fictitious.
(B) The treasurer of state, on presentation, shall pay all valid warrants drawn on the state treasury by the director of budget and management. On a daily basis, the treasurer of state shall provide to the director electronic records of all warrants the treasurer of state has paid, adjusted, or returned.
Last updated September 11, 2023 at 12:31 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.13 | Statement of Balances Upon Request.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The treasurer of state shall have available and, as requested, transmit to the director of budget and management and to the governor information concerning the amount in the inactive account, the amount in the active account, and the amount of cash on hand.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.14 | Audit of State Treasury and Custodial Funds.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
When considered necessary, an audit shall be made of the state treasury and the custodial funds of the treasurer of state, including the office of the commissioners of the sinking fund, by a committee of the general assembly or of either house thereof authorized by resolution, or by a committee of persons not members of the general assembly appointed by resolution of the general assembly. When required by law, or if in the opinion of the governor the public interest requires it, the governor shall appoint a public accountant who, together with the secretary of state, without previous notice or information from them of the intended audit, shall immediately make an audit of all his records concerning, and the assets of, the state treasury and the custodial funds of the treasurer of state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.15 | Special Auditors - Powers.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Upon demand of any of the persons appointed as special auditors under section 113.14 of the Revised Code, the treasurer of state shall submit for audit all his records concerning, and the assets of, the state treasury and the custodial funds of the treasurer of state. The treasurer of state, his clerks, or any other person may be questioned under oath by any of the persons making the audit, and the auditors may administer oaths for that purpose. The persons so sworn shall answer all questions of the auditors as to the condition of the state treasury and the custodial funds of the treasurer of state, and their testimony shall be reduced to writing and signed by them. The auditors may compel the attendance of witnesses and the production of records and may punish for contempt in the same manner as courts of record.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.16 | Report and Record of Audit.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
If upon an audit there is found in the state treasury and the custodial funds of the treasurer of state the moneys, claims, bonds, notes, other obligations, stocks, and other securities, receipts or other evidences of ownership, and other intangible assets which should be in the state treasury or in the custodial funds of the treasurer of state, the auditors shall make triplicate written certificates of the fact over their official signatures. One of the certificates shall be delivered to the treasurer of state and recorded in his office, one to the auditor of state and recorded in his office, and one to the governor and recorded in his office.
If upon an audit a deficiency is found in the moneys, claims, bonds, notes, other obligations, stocks, and other securities, receipts or other evidences of ownership, or other intangible assets which should be in the state treasury or in the custodial funds of the treasurer of state, or any irregularity or omission in the business of the office or in keeping accounts, the auditors shall state particularly the deficiency, irregularity, or omission.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.17 | Governor May Suspend Treasurer of State.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
If, upon an audit of the state treasury and the custodial funds of the treasurer of state under sections 113.14 to 113.16 of the Revised Code, or at any other time, there is a deficiency in moneys, claims, bonds, notes, other obligations, stocks, and other securities, receipts or other evidences of ownership, or other intangible assets which should be in the state treasury or in the custodial funds of the treasurer of state, or if the treasurer of state is guilty of embezzlement, the deficiency or embezzlement shall be reported to the governor. If there is satisfactory evidence of such deficiency or embezzlement, the governor shall suspend the treasurer of state from the performance of the duties of his office and shall appoint a suitable person to act as treasurer of state until the suspended treasurer of state is restored to office or until a successor is elected and qualified. The person so appointed shall be subject to the same bond requirements as the treasurer of state under section 113.02 of the Revised Code, take the oath of office, have the powers, perform the duties, and be subject to the liabilities of an elected and qualified treasurer of state.
Upon suspension by the governor, the treasurer of state shall cease to exercise the powers or perform the duties of his office and shall not again exercise such powers or perform such duties until restored to office.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.18 | Treasurer of State Restored to Office if Not Indicted or if Acquitted.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Upon the suspension of a treasurer of state as provided in section 113.17 of the Revised Code, the governor shall cause his arrest and prosecution for the offense charged. If the suspended treasurer of state is not indicted within four months of the date of the suspension or is acquitted of the offense charged before his term of office has expired, he shall immediately be restored to office and all the rights, duties, and obligations thereof. The acting treasurer of state appointed by the governor shall surrender the office to the restored treasurer of state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.19 | Audit of Outgoing Treasurer of State.

Effective:
March 17, 1989
Latest Legislation:
House Bill 584 - 117th General Assembly
(A) When the term of the treasurer of state or acting treasurer of state expires, or he resigns, is removed, or is suspended from office, an audit shall be made by the auditor of state of the state treasury and the custodial funds of the treasurer of state. The liability of the outgoing treasurer of state, acting treasurer of state, or their respective sureties, shall not be discharged until the audit is completed by the auditor of state.
(B) Upon the expiration of the term of office of the treasurer of state or in the event of a vacancy in the office of treasurer of state by reason of death, resignation, removal or suspension from office, or otherwise, the treasurer or his legal representative shall transfer and deliver to his successor all documents evidencing a deposit or investment held by him. For the investments and deposits so transferred and delivered, the treasurer of state shall be credited with and his successor shall be charged with the amount of money held in such investments and deposits.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.20 | Cost of Administering Custodial Funds - Administrative Fund.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The cost to the treasurer of state of safekeeping, disbursing, and administering moneys and other assets of the custodial funds of the treasurer of state which is not otherwise provided for by law may be charged by the treasurer of state to the entity for which the services were provided. The money collected from such charges shall be credited to the treasurer of state's administrative fund, which is hereby created in the state treasury. Money credited to the fund shall be used only to pay operating costs of the office of the treasurer of state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.21 | Treasury Education Fund.

Effective:
June 30, 1997
Latest Legislation:
House Bill 215 - 122nd General Assembly
The treasury education fund is hereby created in the state treasury. The fund shall consist of gifts, grants, and contributions received by the treasurer of state for the purposes of the fund. The fund shall be used to support various education programs, which may include, but are not limited to, programs on capital project financing, local government investment, linked deposits, and other finance-related topics. The fund shall be administered by the treasurer of state, who shall adopt rules for the distribution of fund moneys. Moneys in the fund shall not replace other moneys expended by local programs for similar purposes.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.22 | Information Technology Reserve Fund.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
There is hereby created in the state treasury the treasurer's information technology reserve fund. The fund shall consist of unexpended amounts transferred from either or both of the following:
(A) The securities lending program fund created under section 135.47 of the Revised Code;
(B) The account created under section 3366.05 of the Revised Code that is in the custody of the treasurer of state and not part of the state treasury.
Moneys credited to the treasurer's information technology reserve fund shall be expended only to acquire or maintain hardware, software, or contract services for the efficient operation of the treasurer of state's office. Unexpended amounts shall be retained in the fund and reserved for such future technology needs.
Last updated September 11, 2023 at 3:33 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.43 | County Investment Advisory Committee Reports on State Website.

Effective:
March 22, 2012
Latest Legislation:
House Bill 225 - 129th General Assembly
The treasurer of state shall make available to the public, on the treasurer of state's internet web site, the county investment advisory committee reports prepared under division (L) of section 135.35 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.50 | Definitions.

Effective:
October 12, 2016
Latest Legislation:
House Bill 483 - 131st General Assembly
As used in sections 113.50 to 113.56 of the Revised Code:
(A) "ABLE account" means an individual account opened in accordance with the program or a similar ABLE account program established by another state in accordance with section 529A of the Internal Revenue Code.
(B) "Account owner" means a designated beneficiary or any other person authorized to be the owner of an ABLE account under federal law.
(C) "Designated beneficiary" means an eligible individual whose qualified disability expenses may be paid from an ABLE account.
(D) "Eligible individual," "member of the family," "qualified disability expenses," and "qualified ABLE program" have the same meanings as in section 529A of the Internal Revenue Code.
(E) "Financial organization" means an insurance company, bank, or other financial institution or a broker-dealer registered with the securities and exchange commission.
(F) "Management contract" means a contract between the treasurer of state and a program manager under division (B) of section 113.52 of the Revised Code.
(G) "Maximum account value" means the dollar amount calculated by the Ohio tuition trust authority pursuant to sections 3334.01 to 3334.21 of the Revised Code as the maximum amount that may be necessary to pay for the qualified higher education expenses of a beneficiary under those sections, consistent with the maximum contributions permitted under section 529 of the Internal Revenue Code.
(H) "Program" means the ABLE account program established under sections 113.50 to 113.56 of the Revised Code.
(I) "Program account" means an individual account opened in accordance with the program.
(J) "Program manager" means a financial organization selected by the treasurer of state to be a depository and manager of the program under section 113.52 of the Revised Code.
(K) "Secretary" means the secretary of the treasury of the United States.
(L) "Internal Revenue Code" has the same meaning as in section 5747.01 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.51 | Implementation and Administration of Able Account Program.

Effective:
October 12, 2016
Latest Legislation:
House Bill 483 - 131st General Assembly
(A) The treasurer of state shall implement and administer a program under the terms and conditions established under sections 113.50 to 113.56 of the Revised Code. For that purpose, the treasurer shall do all of the following:
(1) Develop and implement the program in a manner consistent with the provisions of sections 113.50 to 113.56 of the Revised Code;
(2) Engage the services of consultants on a contract basis for rendering professional and technical assistance and advice;
(3) Seek rulings and other guidance from the secretary and the internal revenue service relating to the program;
(4) Make modifications to the program as necessary for participants in the program to qualify for the federal income tax benefits or treatment provided under section 529A of the Internal Revenue Code or rules adopted thereunder;
(5) Impose and collect administrative fees and service charges in connection with any agreement or transaction relating to the program;
(6) Develop marketing plans and promotional materials to publicize the program;
(7) Establish the procedures by which funds held in program accounts shall be disbursed;
(8) Administer the issuance of interests by the Ohio ABLE savings program trust fund to designated beneficiaries;
(9) Establish the procedures by which funds held in program accounts shall be allocated to pay for administrative costs;
(10) Take any other action necessary to implement and administer the program;
(11) Adopt rules in accordance with Chapter 119. of the Revised Code necessary to implement and administer the program;
(12) Notify the secretary when a program account has been opened for a designated beneficiary and submit other reports concerning the program as required by the secretary or under section 529A of the Internal Revenue Code.
(B) The treasurer of state may enter into agreements with other states or agencies of, subdivisions of, or residents of those states related to the program or a similar ABLE account program established by another state in accordance with section 529A of the Internal Revenue Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.54 | Disclaimers.

Effective:
October 12, 2016
Latest Legislation:
House Bill 483 - 131st General Assembly
(A) Nothing in sections 113.50 to 113.56 of the Revised Code creates any obligation of the treasurer of state, the state, or any state agency to guarantee for the benefit of any account owner or designated beneficiary any of the following:
(1) Return of principal;
(2) Rate of interest or other return on any program account;
(3) Payment of interest or other return on any program account.
(B) Every contract, application, or other similar document that may be used in connection with opening a program account shall clearly indicate that the account is not insured by the state and that the principal deposited and the investment return are not guaranteed by the state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.55 | Ohio Able Savings Program Trust Fund.

Effective:
October 17, 2019
Latest Legislation:
House Bill 166 - 133rd General Assembly
(A) The Ohio ABLE savings program trust fund is hereby created, which shall be in the custody of the treasurer of state but shall not be part of the state treasury. The fund shall be used if the treasurer of state elects to accept deposits from contributors rather than have deposits sent directly to a program manager. The fund shall consist of any moneys deposited by contributors in accordance with sections 113.50 to 113.56 of the Revised Code that are not deposited directly with the program manager. Money shall be disbursed from the fund upon an order of the treasurer. All interest from the money in the fund shall be credited to the Ohio ABLE savings expense fund.
(B)(1) The Ohio ABLE savings expense fund is hereby created in the state treasury. The fund shall consist of money received from program managers, governmental or private grants, or appropriations for the program.
(2) All expenses incurred by the treasurer of state in developing and administering the ABLE account program and all expenses and reimbursements allowed for the STABLE account program advisory board created under section 113.56 of the Revised Code shall be payable from the Ohio ABLE savings expense fund.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.62 | State Pay for Success Contract Fund.

Effective:
October 17, 2019
Latest Legislation:
House Bill 166 - 133rd General Assembly
(A) There is in the state treasury the state pay for success contract fund. The fund shall consist of any moneys transferred to the treasurer of state by state agencies for the purpose of making payments to service intermediaries under pay for success contracts the treasurer of state and the director of administrative services enter into on behalf of the state agencies and any moneys appropriated to the fund. Any investment earnings on the fund shall be credited to it. The treasurer shall use the moneys in the fund for the purpose of implementing and administering the pay for success contracting program with respect to pay for success contracts that benefit the state. When the term of a pay for success contract expires, the treasurer of state shall transfer any remaining unencumbered funds received from a state agency or group of state agencies for the purpose of making payments under the contract to that agency or group.
(B) There is in the state treasury the federal pay for success contract fund. The fund shall consist of any moneys the treasurer receives from federal agencies pursuant to grant agreements for the purpose of entering into pay for success contracts. Any investment earnings on the fund shall be credited to it. The treasurer shall use the moneys in the fund in accordance with those grant agreements. When the term of a pay for success contract expires, the treasurer of state shall transfer any remaining unencumbered funds received from a federal agency pursuant to a grant agreement in accordance with the grant agreement.
(C) There is in the state treasury the local government pay for success contract fund. The fund shall consist of any moneys paid to the treasurer of state by political subdivisions for the purpose of making payments to service intermediaries under pay for success contracts the treasurer enters into on behalf of the political subdivisions. Any investment earnings on the fund shall be credited to it. The treasurer shall use the moneys in the fund for the purpose of implementing and administering the pay for success contracting program with respect to pay for success contracts that benefit those political subdivisions. When the term of a pay for success contract expires, the treasurer of state shall transfer any remaining unencumbered funds received from a political subdivision or group of political subdivisions for the purpose of making payments under the contract to that political subdivision or group.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.70 | Definitions for State and Local Government Expenditure Database.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
As used in sections 113.70 to 113.77 of the Revised Code:
(A) "Expenditure" means a payment, distribution, loan, advance, reimbursement, deposit, or gift of money from a state entity to any supplier.
(B) "Political subdivision" means a county, city, village, public library, township, park district, school district, regional water and sewer district, or regional transit authority.
(C) "Public library" means a library that is created, maintained, and regulated under Chapter 3375. of the Revised Code.
(D) "School district" means a city, local, exempted village, or joint vocational school district; a science, technology, engineering, and mathematics school established under Chapter 3326. of the Revised Code; or an educational service center. "School district" does not mean a community school established under Chapter 3314. of the Revised Code.
(E) "State entity" means the general assembly, the supreme court, the court of claims, the office of an elected state officer, or a department, bureau, board, office, commission, agency, institution, instrumentality, or other governmental entity of this state established by the constitution or laws of this state for the exercise of any function of state government, but excludes a political subdivision, an institution of higher education, a state retirement system, and the city of Cincinnati retirement system. "State entity" does not include the nonprofit corporation formed under section 187.01 of the Revised Code.
(F) "State retirement system" means the public employees retirement system, the Ohio police and fire pension fund, the state teachers retirement system, the school employees retirement system, and the state highway patrol retirement system.
(G) "Supplier" means any person, partnership, corporation, association, organization, state entity, or other party, including any executive officer, legislative officer, judicial officer, or member or employee of a state entity, that does either of the following:
(1) Sells, leases, or otherwise provides equipment, materials, goods, supplies, or services to a state entity pursuant to a contract between the supplier and a state entity;
(2) Receives reimbursement from a state entity for any expense.
Last updated September 16, 2021 at 11:13 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.71 | State and Local Government Expenditure Database.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
(A) The treasurer of state, in collaboration with the directors of budget and management and administrative services, shall establish and maintain the Ohio state and local government expenditure database. The database shall be accessible on the web site of the treasurer of state and the web site of the office of budget and management.
(B) The database shall include information about expenditures made in each fiscal year that commences after the effective date of this section .
(C) The database shall be accessible by members of the public without charge.
(D) State entities shall assist in the development, establishment, operation, storage, hosting, and support of the database. State entities shall comply with sections 113.70 to 113.77 of the Revised Code using existing resources.
(E) The treasurer of state shall enter into an annual agreement with the directors of budget and management and administrative services to define data storage, data handling, user interface requirements, and other provisions considered necessary to ensure the proper maintenance and operation of the database.
(F) Nothing in this section shall be construed to prohibit the treasurer of state from including any information in the base that is not required to be included under sections 113.70 to 113.77 of the Revised Code and that is available to the public.
Last updated September 16, 2021 at 11:13 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.72 | Expenditure Information Required for Database.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
For each expenditure, the Ohio state and local government expenditure database shall include the following information:
(A) The amount of the expenditure;
(B) The date the expenditure was paid;
(C) The supplier to which the expenditure was paid;
(D) The state entity that made the expenditure or requested the expenditure be made.
Last updated September 16, 2021 at 11:13 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.73 | Required Features of Expenditure Database.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) The Ohio state and local government expenditure database shall include the following features:
(1) A searchable database of all expenditures;
(2) The ability to filter expenditures by the following categories:
(a) The category of expense;
(b) The Ohio administrative knowledge system accounting code for a specific good or service.
(3) The ability to search and filter by any of the factors listed in section 113.72 of the Revised Code;
(4) The ability to aggregate data contained in the database;
(5) The ability to determine the total amount of expenditures awarded to a supplier by a state entity;
(6) The ability to download information obtained through the database;
(7) A searchable database of state and school district employee salary and employment information.
(B) The information required under division (A)(7) of this section shall be provided by the department of administrative services or the department of education and workforce, as applicable.
Last updated September 20, 2023 at 12:13 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.74 | Public Comment.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
Not later than one year after the Ohio state and local government expenditure database is implemented, the treasurer of state shall coordinate with the director of budget and management to provide an opportunity for public comment as to the utility of the database.
Last updated September 16, 2021 at 11:14 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.75 | Confidential and Non-Public Records.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
The Ohio state and local government expenditure database shall not include any information that is determined to be confidential or is not a public record under the laws of this state. All of the following are not liable for the disclosure of a record contained in the Ohio state and local government expenditure database that is determined to be confidential or is not a public record under the laws of this state:
(A) The treasurer of state;
(B) Employees of the treasurer of state;
(C) A state entity;
(D) Any employee of a state entity that provides information to the database.
Last updated September 16, 2021 at 11:14 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.76 | State Entity Web Site Links to Database.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
Each state entity shall display on its web site a prominent internet link to the Ohio state and local government expenditure database.
Last updated September 16, 2021 at 11:15 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 113 | Treasurer of State › Section 113.77 | Political Subdivisions and State Retirement Systems Expenditure Information.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
A political subdivision or state retirement system may agree to have information on expenditures made by the political subdivision or state retirement system included in the Ohio state and local government expenditure database. If a political subdivision or state retirement system agrees to include the information in the database, the political subdivision or state retirement system shall provide the information to the treasurer of state and comply with sections 113.70 to 113.77 of the Revised Code in the same manner as a state entity.
Last updated September 16, 2021 at 11:15 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.02 | Election - Term.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The auditor of state shall be elected quadrennially and shall hold his office for a term of four years. The term of office of the auditor of state shall commence on the second Monday of January next after his election.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.03 | Bond.

Effective:
September 29, 2013
Latest Legislation:
House Bill 59 - 130th General Assembly
Before entering upon the discharge of the duties of office, the auditor of state shall give a bond to the state in the sum of twenty thousand dollars, with a surety authorized to do business in the state, conditioned for the faithful discharge of the duties of the office of auditor of state. The bond and the oath of office shall be deposited with and kept by the secretary of state and kept in the secretary of state's office.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.04 | Chief Deputy Auditor of State.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
The auditor of state shall appoint a chief deputy auditor of state who shall be a certified public accountant with an active Ohio permit. The appointment shall be in writing under the official seal of the auditor of state and recorded in the office of the secretary of state.
Last updated October 6, 2021 at 5:53 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.05 | Bond of Chief Deputy.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
Before entering upon the discharge of the duties of office, the chief deputy auditor of state shall give a bond to the auditor of state in the sum of ten thousand dollars, with a surety approved by the auditor of state, conditioned for the faithful discharge of the duties of the chief deputy's office.
Last updated October 6, 2021 at 5:54 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.06 | Powers and Duties of Chief Deputy.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
During the absence or disability of the auditor of state, or when so directed by the auditor of state, the chief deputy auditor of state may perform all the duties of auditor of state.
Last updated October 6, 2021 at 5:55 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.07 | Designee of Auditor May Serve.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Any designee of the auditor of state may serve on any board or commission of which the auditor of state is a member by law.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.08 | Records Subject to Inspection.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The auditor of state shall keep the records, books, accounts, documents, other papers, and vouchers pertaining to his office, properly marked, numbered, and filed in his office, and at all times subject to the inspection of the governor or a committee of the general assembly, or either house thereof, appointed to examine them. Official copies of such records and documents shall be certified and signed by the auditor of state and have the seal of his office affixed.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.09 | Auditor of State Authority.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
The auditor of state, by virtue of the office, shall be the lead public official responsible for the examination, analysis, inspection, and audits of all public offices. The auditor of state may hire, appoint, and fix the compensation of auditors, investigators, and other staff necessary to carry out the statutory responsibilities of the office.
Last updated October 6, 2021 at 6:00 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.091 | Appointing Investigators.

Effective:
September 23, 2011
Latest Legislation:
House Bill 5 - 129th General Assembly
For the purpose of discharging the duties of the auditor of state, the auditor of state may appoint any investigators that are necessary. The auditor of state shall not appoint a person as an investigator under this section unless the person holds a valid certificate from the Ohio peace officer training council. While engaged in the scope of the investigator's duties in enforcing this chapter, an investigator appointed under this section has all of the powers and authority of a peace officer under the laws of this state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.101 | Uniform Accounting Network - Fund.

Effective:
September 29, 2011
Latest Legislation:
House Bill 153 - 129th General Assembly
The auditor of state shall provide, operate, and maintain a uniform and compatible computerized financial management and accounting system known as the uniform accounting network. The network shall be designed to provide public offices, other than state agencies and the Ohio education computer network and public school districts, with efficient and economical access to data processing and management information facilities and expertise. In accordance with this objective, activities of the network shall include, but not be limited to, provision, maintenance, and operation of the following facilities and services:
(A) A cooperative program of technical assistance for public offices, other than state agencies and the Ohio education computer network and public school districts, including, but not limited to, an adequate computer software system and a data base;
(B) An information processing service center providing approved computerized financial accounting and reporting services to participating public offices.
The auditor of state and any public office, other than a state agency and the Ohio education computer network and public school districts, may enter into any necessary agreements, without advertisement or bidding, for the provision of necessary goods, materials, supplies, and services to such public offices by the auditor of state through the network.
The auditor of state may, by rule, provide for a system of user fees to be charged participating public offices for goods, materials, supplies, and services received from the network. All such fees shall be paid into the state treasury to the credit of the uniform accounting network fund, which is hereby created. The fund shall be used by the auditor of state to pay the costs of establishing and maintaining the network. The fund shall be assessed a proportionate share of the auditor of state's administrative costs in accordance with procedures prescribed by the auditor of state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.105 | Notice From Auditor.

Effective:
February 1, 2016
Latest Legislation:
House Bill 2 - 131st General Assembly
The auditor of state shall provide written notice to the sponsor of a community school regarding any action taken against or upcoming audits of a community school to assist the sponsor in complying with the requirements of section 3314.019 of the Revised Code.