Effective: March 23, 2015
Latest Legislation: House Bill 10 - 130th General Assembly
(A) If the auditor of state or a public accountant, under section 117.41 of the Revised Code, declares a community school to be unauditable, the auditor of state shall provide written notification of that declaration to the school, the school's sponsor, and the department of education. The auditor of state also shall post the notification on the auditor of state's web site.
(B) If the community school's current fiscal officer held that position during the period for which the school is unauditable, upon receipt of the notification under division (A) of this section, the governing authority of the school shall suspend the fiscal officer until the auditor of state or a public accountant has completed an audit of the school, except that if the school has an operator and the operator employs the fiscal officer, the operator shall suspend the fiscal officer for that period. Suspension of the fiscal officer may be with or without pay, as determined by the entity imposing the suspension based on the circumstances that prompted the auditor of state's declaration. The entity imposing the suspension shall appoint a person to assume the duties of the fiscal officer during the period of the suspension. If the appointee is not licensed as a treasurer under section 3301.074 of the Revised Code, the appointee shall be approved by the superintendent of public instruction before assuming the duties of the fiscal officer. The state board of education may take action under section 3319.31 of the Revised Code to suspend, revoke, or limit the license of a fiscal officer who has been suspended under this division.
(C) Notwithstanding any provision to the contrary in this chapter or in any other provision of law, the sponsor of the community school shall not enter into contracts with any additional community schools under section 3314.03 of the Revised Code between ninety days after the date of the declaration under division (A) of this section and the date the auditor of state or a public accountant has completed a financial audit of the school.
(D) Not later than forty-five days after receiving the notification under division (A) of this section, the sponsor of the community school shall provide a written response to the auditor of state. The sponsor shall provide a copy of the response to the community school. The response shall include the following:
(1) An overview of the process the sponsor will use to review and understand the circumstances that led to the community school becoming unauditable;
(2) A plan for providing the auditor of state with the documentation necessary to complete an audit of the community school and for ensuring that all financial documents are available in the future;
(3) The actions the sponsor will take to ensure that the plan described in division (D)(2) of this section is implemented.
(E) If the community school fails to make reasonable efforts and continuing progress to bring its accounts, records, files, or reports into an auditable condition within ninety days after being declared unauditable, the auditor of state, in addition to requesting legal action under sections 117.41 and 117.42 of the Revised Code, shall notify the school's sponsor and the department of the school's failure. If the auditor of state or a public accountant subsequently is able to complete a financial audit of the school, the auditor of state shall notify the school's sponsor and the department that the audit has been completed.
(F) Notwithstanding any provision to the contrary in this chapter or in any other provision of law, upon notification by the auditor of state under division (E) of this section that the community school has failed to make reasonable efforts and continuing progress to bring its accounts, records, files, or reports into an auditable condition, the department shall immediately cease all payments to the school under this chapter and any other provision of law. Upon subsequent notification from the auditor of state under that division that the auditor of state or a public accountant was able to complete a financial audit of the community school, the department shall release all funds withheld from the school under this section.
Structure Ohio Revised Code
Title 33 | Education-Libraries
Chapter 3314 | Community Schools
Section 3314.01 | Creation of Community School - General Powers.
Section 3314.011 | Designated Fiscal Officer - Bond - Licensing.
Section 3314.012 | Development of Report Cards.
Section 3314.013 | Limits on Internet- or Computer-Based Community Schools.
Section 3314.015 | Oversight of Sponsors.
Section 3314.016 | Community School Sponsor Evaluations; Sponsoring Additional Schools.
Section 3314.017 | Academic Performance Rating and Report Card System.
Section 3314.018 | Pooling Agreements Between Community Schools.
Section 3314.019 | Communication With State Auditor.
Section 3314.0110 | Computer Science and Technology Fund.
Section 3314.02 | Establishment of Community School - Conversion and Start-Up.
Section 3314.021 | Requirements for Sponsorship.
Section 3314.022 | Contract for Provisions of Services for Disabled Student.
Section 3314.023 | Monitoring, Oversight, and Technical Assistance; School Closure.
Section 3314.024 | Detailed Accounting by Management Company; Categories of Expenses.
Section 3314.027 | Community School Sponsorship.
Section 3314.028 | Conditions for Continued Operation.
Section 3314.029 | Ohio School Sponsorship Program.
Section 3314.0210 | Property Purchased by Operator or Management Company.
Section 3314.0211 | Eligiblity for Merger.
Section 3314.032 | Contents of Contract Between Governing Authority and Operator.
Section 3314.034 | Conditions Which Would Prohibit Contract With New Sponsor.
Section 3314.035 | Publication of Names of Members of Governing Authority.
Section 3314.036 | Employment of Attorney.
Section 3314.037 | Training on Public Records and Open Meetings Laws.
Section 3314.038 | Children Residing in Residential Center; Reporting.
Section 3314.039 | Compilation and Publication of Information on Community Schools.
Section 3314.04 | Exemption From State Laws and Rules.
Section 3314.042 | Compliance With Standards of Financial Reporting.
Section 3314.043 | Indemnification From Management Companies for Losses Due to Conflict of Interest.
Section 3314.05 | Specification of Use and Acquisition of Facilities.
Section 3314.051 | Disposal of Real Property Acquired From School District.
Section 3314.06 | Admission Procedures.
Section 3314.061 | Community Schools Serving Autistic and Nondisabled Students.
Section 3314.07 | Expiration, Termination or Nonrenewal of Contract for Community School.
Section 3314.071 | Liability on Contracts.
Section 3314.072 | Suspending Operation of Noncomplying School.
Section 3314.073 | Declaring School to Be in Probationary Status.
Section 3314.074 | Distributing Assets of School Permanently Closed.
Section 3314.08 | Annual Enrollment Reports; Payments From Department.
Section 3314.081 | Annual Allocation of Federal Moneys.
Section 3314.082 | Community Schools; Application for Funds.
Section 3314.084 | Reporting Rules for Community School Students Living in Home.
Section 3314.086 | Community Schools; Career-Technical Education.
Section 3314.087 | Simultaneous Enrollment in Career-Tech Program.
Section 3314.089 | Community School Career-Technical Education Spending.
Section 3314.09 | Transportation of Native Students Provided by Board of Each School District.
Section 3314.091 | Transportation of Native Students Provided by Community School - Agreement.
Section 3314.092 | Consultation With Board Regarding Changes in Schedule.
Section 3314.10 | Teachers and Nonteaching Employees.
Section 3314.101 | Suspension of Employee Pending Criminal Action.
Section 3314.102 | Removal of Conversion Community School Employees From Collective Bargaining Unit.
Section 3314.103 | Termination of Contract Prior to Termination of Annual Session.
Section 3314.11 | Verification of Residency.
Section 3314.12 | Sponsor to Submit Annual Report of Services and Expenditures.
Section 3314.13 | Community School Employees; Liability.
Section 3314.14 | Possession and Use of Inhalers by Student - School and Employees Not Liable.
Section 3314.141 | No Civil Liability for Prohibition of Use of Autoinjector.
Section 3314.142 | Liability for Damages Due to Concussions.
Section 3314.143 | Procurement of Epinephrine Autoinjectors for Community Schools.
Section 3314.144 | Procurement of Inhalers by Community School.
Section 3314.145 | Liability Pertaining to Sudden Cardiac Arrest.
Section 3314.146 | Community School Employees; Liability.
Section 3314.147 | Procurement of Glucagon, Qualified Immunity.
Section 3314.15 | Body Mass Index and Weight Status Category Screening.
Section 3314.17 | Statewide Education Management Information System.
Section 3314.18 | Breakfast and Lunch Programs - Summer Extension.
Section 3314.19 | Annual Assurances by Community School Sponsor.
Section 3314.191 | Prerequisites for Payments From Department.
Section 3314.20 | Enrollment Limits for Internet- or Computer-Based Schools.
Section 3314.21 | Internet- or Computer-Based Schools.
Section 3314.22 | Child Entitled to Computer Supplied by School.
Section 3314.23 | Compliance With Standards.
Section 3314.232 | Standards for Learning Management Software.
Section 3314.24 | No Contracts for Facility Space After 7-1-04.
Section 3314.25 | Computer-Based Schools to Provide Location for Statewide Tests.
Section 3314.251 | Locations for Counseling, Instructional Coaching, and Testing Assistance.
Section 3314.26 | Withdrawal of Computer-Based School Student Not Taking Tests.
Section 3314.261 | Internet- or Computer-Based School Attendance.
Section 3314.262 | Internet- or Computer-Based Community School Student Automatic Withdrawal.
Section 3314.27 | Maximum Daily Hours by Computer-Based School Student.
Section 3314.271 | Orientation Course.
Section 3314.28 | Plan by Computer-Based Schools for Services to Disabled Students.
Section 3314.29 | Division of Certain Internet- or Computer-Based Community School.
Section 3314.35 | Permanent Closure; Criteria.
Section 3314.351 | Closure of Certain Community Schools.
Section 3314.352 | Reopening Under New Name.
Section 3314.353 | Publication of School Closures and Closure Risks.
Section 3314.354 | Submission of Data Regarding Schools at Risk of Permanent Closure.
Section 3314.355 | Community School Closure Safe Harbor.
Section 3314.36 | Applicability of Rc 3314.35 Closure Rule.
Section 3314.361 | Operation of Drug Recovery Program.
Section 3314.38 | Enrollment in Dropout Prevention and Recovery Program.
Section 3314.40 | Report of Employee Conviction or Alternative Disposition.
Section 3314.401 | Employee Investigation Report Kept in Personnel File.
Section 3314.402 | Application of Collective Bargaining Agreement.
Section 3314.403 | False Report of Employee Misconduct Prohibited.
Section 3314.41 | Criminal Records Check of Private Contract Employee.
Section 3314.44 | Collection and Transmittal of School Records After Closing; Compliance; Penalty.
Section 3314.46 | Sponsors; Sales of Goods or Services Prohibited.
Section 3314.50 | Community School; Bond.
Section 3314.51 | Unauditable Community School.