Bill Text: OH HB322 | 2013-2014 | 130th General Assembly | Comm Sub

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Bill Title: To require the Auditor of State to adopt rules regarding a uniform accounting system for public offices.

Spectrum: Moderate Partisan Bill (Republican 12-2)

Status: (Introduced - Dead) 2014-05-28 - Committee Report [HB322 Detail]

Download: Ohio-2013-HB322-Comm_Sub.html

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As Reported by the House State and Local Government Committee

130th General Assembly Regular Session 2013-2014

H. B. No. 322

Representatives Duffey, Hagan, C. 

Cosponsors: Representatives Amstutz, Blair, Butler, Henne, Landis, Roegner, Schuring, Terhar, Bishoff, Hackett, Young, Brown 

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A BILL

To enact section 117.432 of the Revised Code to

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require the Auditor of State to adopt rules

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regarding a uniform accounting system for public

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offices.

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

Section 1. That section 117.432 of the Revised Code be	5
enacted to read as follows:	6

Sec. 117.432. (A) The general assembly recognizes that	7
government transparency requires a common language of definitions	8
for public information and that a uniform chart of accounts	9
improves financial management while maintaining the principle of	10
home rule over local matters. It is declared to be a public	11
purpose and function of the state to facilitate the ability of the	12
public easily to compare public data generated by the state and	13
other public offices using this common language. With these goals	14
in mind, the general assembly hereby creates a uniform chart of	15
accounts for public offices in Ohio.	16

(B) Within one year of the effective date of this section,	17
the auditor of state shall establish, by rule adopted under	18
Chapter 119. of the Revised Code, appropriate uniform accounting	19
procedures and charts of accounts that may be used by all public	20
offices. Public offices that maintain their financial records in	21
accordance with the rules established by the auditor of state	22
under this section shall be declared by the auditor to have earned	23
a "DataOhio Transparency Award-Uniformity of Accounting."	24

(C) Not later than three years after the effective date of	25
this section, the auditor of state shall submit to the general	26
assembly proposed legislation to establish uniform accounting	27
procedures and charts of accounts for all public offices. In doing	28
so, the auditor of state shall consider the experience of public	29
offices that have maintained their financial records in accordance	30
with the rules established under this section.	31