Ohio Revised Code
Chapter 3326 | Science, Technology, Engineering, Arts and Mathematics Schools
Section 3326.211 | Unauditable Science, Technology, Engineering, and Mathematics School.

Effective: March 23, 2015
Latest Legislation: House Bill 10 - 130th General Assembly
(A) If the auditor of state or a public accountant, pursuant to section 117.41 of the Revised Code, declares a science, technology, engineering, and mathematics school to be unauditable, the auditor of state shall provide written notification of that declaration to the school 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 STEM school's current treasurer 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 body of the school shall suspend the treasurer until the auditor of state or a public accountant has completed an audit of the school. Suspension of the treasurer may be with or without pay, as determined by the governing body based on the circumstances that prompted the auditor of state's declaration. The governing body shall appoint a person to assume the duties of the treasurer 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 treasurer. 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 treasurer who has been suspended under this division.
(C) Not later than forty-five days after receiving the notification under division (A) of this section, the governing body of the STEM school shall provide a written response to the auditor of state. The response shall include the following:
(1) An overview of the process the governing body will use to review and understand the circumstances that led to the school becoming unauditable;
(2) A plan for providing the auditor of state with the documentation necessary to complete an audit of the school and for ensuring that all financial documents are available in the future;
(3) The actions the governing body will take to ensure that the plan described in division (C)(2) of this section is implemented.
(D) If the STEM 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 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 and the department that the audit has been completed.
(E) 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 (D) of this section that the STEM 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 school, the department shall release all funds withheld from the school under this section.

Structure Ohio Revised Code

Ohio Revised Code

Title 33 | Education-Libraries

Chapter 3326 | Science, Technology, Engineering, Arts and Mathematics Schools

Section 3326.01 | Stem and Steam Defined.

Section 3326.02 | Stem Committee Established.

Section 3326.03 | Stem School Proposals.

Section 3326.031 | Single Governing Body May Direct Group of Multiple Stem Schools.

Section 3326.032 | Stem School Equivalent Designation.

Section 3326.04 | Stem or Steam Program of Excellence Designation.

Section 3326.06 | Nonprofit Enterprise to Support Coordination of Efforts.

Section 3326.07 | Schools Part of State Program - Dissolution.

Section 3326.08 | Stem School Administration and Oversight.

Section 3326.081 | Suspension of Employee Pending Criminal Action.

Section 3326.082 | Computer Science and Technology Fund.

Section 3326.09 | Team Responsible for Curriculum Development.

Section 3326.10 | Admission Procedures.

Section 3326.101 | Tuition for Nonresidents.

Section 3326.11 | Statutory Compliance Requirements.

Section 3326.112 | Compliance With Standards for Financial Reporting.

Section 3326.12 | Schools to Comply With Rc Chapter 3323.

Section 3326.13 | Qualifications and Licensure of Teachers.

Section 3326.14 | State Assessment Requirements.

Section 3326.15 | High School Credit.

Section 3326.16 | Schools to Comply With Health and Safety Provisions.

Section 3326.17 | Annual Report Card for Each School.

Section 3326.18 | Employees May Organize and Bargain Collectively.

Section 3326.19 | Rc Chapter 124 Inapplicable to Nonteaching Employees.

Section 3326.20 | Transportation for Native Students.

Section 3326.21 | School Treasurer - Financial Records.

Section 3326.211 | Unauditable Science, Technology, Engineering, and Mathematics School.

Section 3326.22 | Enforcement of Truancy Laws.

Section 3326.23 | Annual Assurances of Schools to Department.

Section 3326.24 | Report of Employee Conviction or Alternative Disposition.

Section 3326.241 | Employee Investigation Report Kept in Personnel File.

Section 3326.242 | Application of Collective Bargaining Agreement.

Section 3326.243 | False Report of Employee Misconduct Prohibited.

Section 3326.25 | Criminal Records Check of Private Contract Employee.

Section 3326.26 | Body Mass Index and Weight Status Category Screening.

Section 3326.27 | Liability for Damages Due to Concussions.

Section 3326.271 | Stem School Employees; Liability.

Section 3326.28 | Procurement of Epinephrine Autoinjectors for Stem Schools.

Section 3326.29 | Liability Related to Sudden Cardiac Arrest.

Section 3326.30 | Procurement of Inhalers by Stem School.

Section 3326.31 | Stem School Funding Definitions.

Section 3326.32 | Report of Information Required by Department.

Section 3326.34 | Costs in Excess of Threshold Catastrophic Costs.

Section 3326.35 | Payment Adjustment for Students Enrolled Only Part of the Year.

Section 3326.36 | Payment Adjustment for Students Participating in College Credit Plus Program.

Section 3326.37 | Exclusions From Department Payments to Schools or Governing Bodies.

Section 3326.38 | Permitted Applications by Schools.

Section 3326.39 | Expenditures of Career-Technical Education Funding.

Section 3326.40 | Expenditure of Disadvantaged Pupil Impact Aid.

Section 3326.44 | Stem School Spending for English Learners.

Section 3326.45 | Stem School May Contract for Provision of Services.

Section 3326.49 | Schools May Not Levy Taxes or Issue Tax-Secured Bonds.

Section 3326.50 | Schools Shall Not Charge Tuition.

Section 3326.51 | Government of Stem School by District.

Section 3326.52 | Policies for Use of Credit Card Accounts.

Section 3326.60 | Procurement of Glucagon, Qualified Immunity.

Section 3326.90 | Stem School Employees; Liability.

Section 3326.99 | Penalty.