Ohio Administrative Code

11.15 PDF: The payment of all reparations rotary fees pursuant to sections 177.011, 917.99, 1901.26, 1907.24, 2303.201, 2743.70, 2923.32, 2923.34, 2929.18, 2929.28, 2929.32, 2937.22, 2949.091, 2949.094, 2953.25, 2953.32, 2953.35, 2953.36, 3109.14, 3705.242, 4301.57, 4510.022, 451…

11.15 PDF: (A) Any political subdivision desiring to participate in the treasurer's investment pool must complete an application and such other forms as specified by the treasurer. It is the responsibility of a political subdivision to ensure that the subdivision's participation …

11.15 PDF: (A) "STAR SMA" means the state treasury asset reserve of Ohio separately managed accounts.(B) It is the responsibility of a political subdivision to ensure that the subdivision's participation in STAR SMA is authorized by local law or that its participation has been au…

11.15 PDF: (A) As used in this chapter, "state entity" means any state entity, board, commission, or retirement system.(B) Any state entity requesting a custodial bank account must do so in writing to the treasurer. Specific statutory authority to establish an account outside of …

19.03 PDF: (A) The treasurer shall publish notice of public hearings to be conducted for the purpose of adopting, amending or rescinding rules under section 135.46 of the Revised Code in the register of Ohio.(B) The notice shall be given at least thirty days, but not more than fi…

19.03 PDF: The treasurer of state herein establishes a rule for the protection of confidential personal information. The treasurer of state systems maintained in the regular course of business that contain personal information that is confidential in nature will be accessed in ac…

11.15 PDF: (A) All money collected by the treasurer that, in the treasurer's discretion, is provisional in nature or the disposition of which cannot be determined immediately, shall be deposited to the treasurer's contingent fund.(B) Any state entity that receives money which the…

19.03 PDF: (A) For the purposes of sections 113.50 to 113.56 of the Revised Code, out-of-state residents are treated the same as designated beneficiaries.(B) As used in section 113.50 of the Revised Code, "agreements" includes agreements, whether formal or informal, with another …

19.03 PDF: (A) The STABLE account advisory board has adopted this rule in compliance with, and under the authority of, division (F) section 121.22 of the Revised Code and division (C) section 113.56 of the Revised Code. (B) The STABLE account advisory board shall meet quarterly o…

11.15 PDF: The treasurer of state herein establishes a rule to promote and encourage Ohio's workforce development and job growth through educational training and retraining in programs related to employment opportunities in areas that are in demand. This rule is established by au…

11.15 PDF: The payment of any tax bill issued pursuant to section 5725.22 of the Revised Code shall be made in accordance with the provisions of this rule.(A) Method of paymentPayments must be made by electronic funds transfer and payable in United States dollars. The electronic …

11.15 PDF: The payment of all motor vehicle and watercraft sales and use tax pursuant to sections 4505.06 and 1548.06 shall be made in accordance with this rule.(A) Method of paymentPayments must be made by electronic funds transfer through the treasurer of state's online payment…

19.03 PDF: As used in this chapter:(A) "Bank monitoring" means the process used to identify an emerging individual financial concern or a deposit business concern for a FI approved for a reduced collateral floor.(B) "Bank monitoring collateral requirement" means an additional col…

19.03 PDF: All financial institutions (FIs) participating in OPCP shall:(A) Transmit the required files to OPCS every day the federal reserve is open for business.(B) Report any public unit (PU) negotiated collateral requirement at an account level.(C) Pledge sufficient collatera…

19.03 PDF: (A) A financial institution (FI) may submit an application for a reduced collateral floor concurrent with the FI's application for participation in OPCP or at any time thereafter.(1) If the treasurer approves the application, it will set the reduced collateral floor in…

19.03 PDF: (A) All financial institutions (FIs) approved for a reduced collateral floor will be subject to ongoing monitoring of various individual financial criteria. If the financial standing of the FI changes, and no longer meets the required reduced collateral floor eligibili…

19.03 PDF: (A) In calculating the collateral percentage required at a bank account level, OPCS will require the greater of the following two calculations:(1) The public unit (PU) negotiated collateral requirement plus the cushion collateral requirement; or(2) The reduced collater…

19.03 PDF: (A) Pursuant to division (L) of section 135.182 of the Revised Code, a public depository that selects the pledging method in division (B) of section 135.182 of the Revised Code shall pay the treasurer of state fees in accordance with the following schedule:(1) Each pub…

11.15 PDF: (A) For the purposes referenced in division (A)(1) of section 135.22 of the Revised Code, the term "investment" does not include "active deposits" as defined in section 135.01 of the Revised Code. A subdivision treasurer, as defined in division (A)(1) of section 135.22…

11.15 PDF: (A) A sweep account is not considered an investment for the purpose of continuing education requirements under section 135.22 of the Revised Code, so long as the sweep account sweeps from one type of deposit or investment exempted from the continuing education requirem…

11.15 PDF: (A) Each county treasurer who takes continuing education courses pursuant to division (B)(3)(a) of section 321.46 of the Revised Code shall complete:(1) Twelve hours of such education in the subject areas of investments, cash management, the collection of taxes, ethics…

19.03 PDF: For the purposes referenced in division (B) of section 321.46 of the Revised Code, the "biennial cycle" runs from the first day of January of an odd-numbered year to the last day of December in the following even-numbered year. Therefore, after a county treasurer compl…

19.03 PDF: County treasurers who are appointed or specially elected to fill a county treasurer vacancy shall complete initial education requirements, as prescribed by division (B) of section 321.46 of the Revised Code, within four months after taking the oath of office.(A) If the…

11.15 PDF: (A) As used in this rule:(1) "NRSRO" means a credit rating agency duly registered with the securities and exchange commission as a nationally recognized statistical rating organization.(2) "Fitch" means Fitch ratings, inc. or its successor.(3) "Moody's" means Moody's i…

11.15 PDF: (A) As used in this chapter:(1) "Active deposit" shall have the same meaning as in section 135.01 of the Revised Code.(2) "Eligible credit union" shall have the same meaning as in section 135.62 of the Revised Code(3) "Deposit Agreement" means the agreement between the…

11.15 PDF: (A) Pursuant to division (A)(8) of section 135.143 of the Revised Code, the treasurer of state may invest or execute transactions for the interim funds of the state in the various linked deposit programs subject to the limitations and provisions set forth in section 13…

11.15 PDF: (A) Share certificates purchased and deposit accounts placed by the treasurer of state pursuant to the various linked deposit programs authorized under section 135.61 of the Revised Code are public deposits for the purposes of Chapter 135. of the Revised Code.(B) Each …

11.15 PDF: (A) Each eligible credit union receiving interim moneys under the various linked deposit programs authorized under section 135.61 of the Revised Code shall provide security for the repayment of all interim moneys by securing all uninsured public deposits of the state a…

19.03 PDF: (A) The treasurer of state may require an eligible credit union that holds public deposits under section 135.61 of the Revised Code to pay interest at a rate not lower than the product of the interest rate set in the deposit agreement multiplied by the sum of one plus …

19.03 PDF: Pursuant to sections 113.60 to 113.62 of the Revised Code, the treasurer of state may adopt rules in accordance with Chapter 119. of the Revised Code to administer the pay for success contracting program and shall adopt rules pursuant to division (D) of section 113.60 …

19.03 PDF: "Applicant" means a person, state agency, political subdivision, service intermediary, service provider, investor, or any combination thereof, who files an application for evaluation prior to entering in to a pay for success contract with the treasurer of state."Cost o…

19.03 PDF: (A) The treasurer of state, and as applicable the director of administrative services, may enter into a pay for success contract upon receipt of an appropriation from the general assembly, or receipt of funds from the federal government, for the purpose of entering int…

19.03 PDF: (A) If the treasurer of state, and as applicable, the director of administrative services, does elect to enter into a pay for success contract, the requesting state agency, political subdivision, or group of state agencies or political subdivisions shall deposit the co…

19.03 PDF: (A) In not less than seventy-five per cent of the pay for success contracts entered into under Chapter 113. of the Revised Code, the performance targets specified in the contract shall require that, based on available regional or national data, the improvement in the s…

17.20 PDF: As used in Chapter 117. of the Revised Code and in agency 117 of the Administrative Code:(A) "Audit" have the same meaning as defined in section 117.01 of the Revised Code.(B) "Independent certified public accountant" means any person who is authorized by Chapter 4701.…

19.03 PDF: Each county agricultural society and independent agricultural society shall, for financial reporting and accounting purposes:(A) Record and report all financial transactions on a fiscal year basis beginning on December 1 and ending November 30 for each fiscal year.(B) …

17.20 PDF: (A) Each local public office participating in the uniform accounting network shall pay a monthly user fee, to be billed quarterly, based on the total resources as reported in the most recently required annual financial report prepared by the local public office pursuan…

17.20 PDF: The Ohio auditor of state herein establishes a rule for the protection of confidential personal information. Ohio auditor of state systems maintained in the regular course of business that contain personal information that is confidential in nature will be accessed in …

17.20 PDF: (A) The sworn affidavit and evidence submitted to the office of the auditor of state pursuant to division (A)(1) of section 733.78 of the Revised Code shall be in the following form and manner:"AFFIDAVIT (Type or print full name)The undersigned, being a member of the l…

17.20 PDF: As used in this rule, "municipal fiscal officer" has the same meaning as defined in division (A) of section 733.81 of the Revised Code.For the purposes of this rule, a nonelected municipal fiscal officer, who has been hired to fill such a position, shall have a term eq…

17.20 PDF: (A) All public officials are responsible for the design and operation of a system of internal control that is adequate to provide reasonable assurance regarding the achievement of objectives for their respective public offices in certain categories, including but not l…

17.20 PDF: (A) All local public offices shall maintain an accounting system and accounting records sufficient to enable the public office to identify, assemble, analyze, classify, record and report its transactions, maintain accountability for the related assets (and liabilities,…

17.20 PDF: Pursuant to section 117.38 of the Revised Code, all local public offices must file an annual financial report. Such reports shall be filed in accordance with the following:(A) The report shall be filed electronically with the auditor of state and a copy shall be retain…

17.20 PDF: Audits of public offices pursuant to Chapter 117. of the Revised Code shall be performed in accordance with any combination of the following:(A) Generally accepted governmental auditing standards including, but not limited to, "Government Auditing Standards" promulgate…

17.20 PDF: Whenever the auditor of state determines that an audit of a local public office will not be performed by the auditor of state's office, an independent certified public accountant may be engaged pursuant to section 117.11 or section 117.115 of the Revised Code to perfor…

17.20 PDF: (A) All contracts for audits of local public offices shall be executed by the auditor of state. Any contracts for audits of public offices other than state agencies which are not executed by the auditor of state shall be void and no payment shall be issued for services…

17.20 PDF: Independent certified public accountants performing audits under contract pursuant to section 117.11 or section 117.115 of the Revised Code shall follow the auditing standards prescribed in the contract and standards appropriate for the engagement in performing such au…