state, or from a regional planning commission, or pursuant to Section 125.04), determine documentation exists to support expenditures meeting those exceptions. For footbridge construction, rebuilding and repair, determine documentation exists to support the necessity of the expenditures and that the total expenditures did not exceed $15,000 for any footbridge accessing a school. Document whether there is any apparent interest in the contract by a public official. Due to heightened public interest in these situations, we would often deem violations to be material noncompliance and could affect our assessment of the control environment and affect our fraud assessment in the FRAQ. Inspect agreements to determine whether the agreements were for permitted equipment. Determine whether the agreement is a lease with option to purchase or an installment purchase agreement. If it is a lease with an option to purchase, determine that the township made a down payment ≥ 15%. Determine that the township selected the lowest responsive and responsible bidder. Audit Procedures, Government Personnel Interviewed and Dates: Conclusion (management letter comments): Schools O-13 Compliance Requirement: Ohio Rev. Code Sections 9.48, 3313.46, 125.04(C), and 3313.533 - Board of Education procedures for bidding and letting contracts. Summary of Requirements: When a Board of Education determines to purchase a bus pursuant to Ohio Revised Code § 3327.08, build, repair, enlarge, improve or demolish any school building with a cost in excess of $25,000, the Board is required to: Prepare plans and specifications. [Section 3313.46(A)(1)]. Advertise for bids once a week for at least two consecutive weeks, or as provided in R.C. 7.16, in a newspaper of general circulation in the district prior to the date specified by the Board for receiving bids. If the board posts the notice on its web site, it may eliminate the second notice otherwise required to be published in a newspaper of general circulation within the school district, provided that the first notice published in such newspaper meets all of the following requirements: (a) It is published at least two weeks before the opening of bids; (b) It includes a statement that the notice is posted on the board of education’s internet web site; (c) It includes
Matrix 1 Step No. Requirement Joint Mental Health District Jt. Juv. Detention Facility Regional Planning Comm’n Solid Waste District Joint Township Cemetery or Union Cemetery Union District Airport Authority FCFC Soil and Water District ESC Regional Student Education District District General Budgetary Requirements 34, 35 34 34 34 O-1 5705.36 Cert. of revenue       O-2 5705.36 & 5705.39 Amended certificates and Limitation of appropriations       O-3 5705.36; 5705.38; 5705.41(A), (B); and 5705.42 Restrictions on appropriating/expending money       O-4 5705.02, .07, .18, and Art. XII Sec 2 of Const. of Ohio Ten Mill limitations       O-5 5705.12 Permission to establish       Matrix 1 Step No. Requirement Jt. Ment. Health Dist. Jt. Juv. Facility Regional Planning Comm’n Solid Waste Dist. or Union Cem. Union District Airport Authority FCFC Soil and Water District ESC Regional Student Education District District O-13 125.04(C), 3313.46, and 3313.533: Procedures for bidding and letting of contracts O-14 3313.33(B), .37, .375, .40, and .41: Acquisition of school real estate, building, equipment
O-19 153.50, 153.51, 153.52 Bids and contracts for buildings/structures O-20 4115.04, 4115.05 Prevailing wage O-21 9.314 Reverse Internet auction in lieu of sealed bids Not in OCS Other bidding requirements Not in OCS 340.03 Jt. Mental Health District Not in OCS 713.23 Regional Planning Comm. Matrix 1 Step No. Requirement Joint Mental Health District Jt. Juv. Detention Facility Regional Planning Comm’n Waste District Joint Township or Union Cemetery Union District Airport Authority FCFC Soil and Water District ESC Regional Student Education District District Not in OCS 308.13 Airport competitive bidding Not in OCS 121.37(B) (5)(a)(i)FCFC competitive bidding Not in OCS 1515.08(H) Soil & District competitive bidding Not in OCS 6101.16 Conservancy district competitive bidding O-22 Various – use of government credit/ purchasing cards O-23 17 CFR § 240.15c2-12 Municipal securities
Matrix 2 Step No. Requirement Library Council of Gov’t Regional & Sewer General Health District Rec. District Park District Comm. & Technical College State Colg./ Univ. Joint Amb. Dist. Joint Fire Dist. Joint Police Dist. Port Auth. Ag. Soc. DC & CIC Gen Budgetary Requirements 45 45 Matrix 2 Step No. Requirement Library Council of Gov’t Reg Water & Sewer General Health District Joint Rec. District Park Dist. Comm. & Technical College State Colg./ Univ. Joint Amb. Dist. Joint Fire Dist Police Dist. Port Auth Ag Soc DC & CIC O-1 5705.36 Cert. of revenue O-2 5705.36 & 5705.39 Amended Certificates and Limitation of appropriations O-3 5705.36; 5705.41(A), (B); and 5705.42 Restrictions on appropriating/expending money O-4 5705.02, .07, .18, and Art. XII Sec 2 of the Const. of Ohio Ten mill limitations O-5 5705.12 Approval to establish funds O-17 9.312, 3354.16, 3355.12, 3357.16, 3358.10 Bidding on improvement contracts - Colleges and Universities O-18 3375.41 Library Bidding O-19 153.50, 153.51, 153.52 Bids and contracts for buildings/structures O-20 4115.04, 4115.05 Prevailing wage
O-22 9.314 Reverse Internet auction in lieu of sealed bids Matrix 2 Step No. Requirement Library Council of Gov’t Reg Water & Sewer General Health District Rec. District Park Dist. Comm. & Technical College State Colg./ Univ. Joint Amb. Dist. Joint Fire Dist Joint Police Dist. Port Auth Ag Soc DC & CIC Other Bidding Requirement Not in OCS 167.08 Councils of government: contracts for services to political subdivisions Not in OCS 6119.10 Regional water and sewer district: competitive bidding Not in OCS 3709.08, 3709.081, 3709.085 General health district contracting provisions Not in OCS 1545.09 Park district: contracting procedures required in bylaws Not in OCS 505.72 Gen. contracting procedures, 505.376 Bidding Not in OCS 505.42 Contracts Not in OCS 4582.12 Competitive Bidding O-22 Various – use of government credit/ purchasing cards O-23 17 CFR § 240.15c2-12 Municipal securities Matrix 3