Conclusion: (effects on the audit opinions and/or footnote disclosures, significant deficiencies/material weaknesses, and management letter comments): *While effective 2/1/16, the Auditor of State will not require implementation or audit testing of HB 2 requirements until the 2016/2017 school year. However, community schools must implement HB 2 requirements as specified by their sponsors and the Ohio Department of Education. If a community school implements certain HB2 requirements in the 2015/2016 school year, auditors should audit according to the new requirements. Only test the compliance attributes listed in 3-3 below if one of the officials listed below were selected as part of your sample for payroll testing. 3-3 Compliance Requirements: Various Ohio Rev. Code sections Appointments, compensation, – contracts etc: Summary of Requirement: All of these various sections set out authority for appointing and/or compensating officials and employees of the various entities. For additional information and salary schedules for elected officials, see the in the OCS Elected Officials’ Compensation Exhibit 4 Implementation Guide. Schools: §3311.19 and 3313.12 - School board compensation and mileage (amended by HB 2) §3314.02(E)(54) - Compensation of School Board §3313.24 - Compensation of School Treasurer §3319.01 - Appointment and duties of superintendent (including compensation) §3319.02 - Appointment of other (school) administrators, evaluation; renewal; vacation leave §3319.08 - Teacher employment and reemployment contract §3319.10 - Employment and status of substitute teachers §3319.081 - Contracts for non-teaching employees §3319.0810 - Contracts for transportation staff Schools (continued): §2921.43(A)(1) and Ohio Ethics Commission Op. No. 2008-01 Compensation of school employees by – outside organizations Courts: §141.04 and 141.05 - Compensation of judges (court of common pleas, including probate court judges) §2151.13 - Employees; compensation (courts).
Conclusion: (effects on the audit opinions and/or footnote disclosures, significant deficiencies/material weaknesses, and management letter comments): *While effective 2/1/16, the Auditor of State will not require implementation or audit testing of HB 2 requirements until the 2016/2017 school year. However, community schools must implement HB 2 requirements as specified by their sponsors and the Ohio Department of Education. If a community school implements certain HB2 requirements in the 2015/2016 school year, auditors should audit according to the new requirements. Only test the compliance attributes listed in 3-3 below if one of the officials listed below were selected as part of your sample for payroll testing. 3-3 Compliance Requirements: Various Ohio Rev. Code sections – Appointments, compensation, contracts etc: Summary of Requirement: All of these various sections set out authority for appointing and/or compensating officials and employees of the various entities. For additional information and salary schedules for elected officials, see the Elected Officials’ Compensation Exhibit 4 in the OCS Implementation Guide. Schools: §3311.19 and 3313.12 - School board compensation and mileage (amended by HB 2) §3314.02(E)(54) - Compensation of School Board §3313.24 - Compensation of School Treasurer §3319.01 - Appointment and duties of superintendent (including compensation) §3319.02 - Appointment of other (school) administrators, evaluation; renewal; vacation leave §3319.08 - Teacher employment and reemployment contract §3319.10 - Employment and status of substitute teachers §3319.081 - Contracts for non-teaching employees §3319.0810 - Contracts for transportation staff Schools (continued): §2921.43(A)(1) and Ohio Ethics Commission Op. No. 2008-01 – Compensation of school employees by outside organizations Courts: §141.04 and 141.05 - Compensation of judges (court of common pleas, including probate court judges) §2151.13 - Employees; compensation (courts).
Chapter3_2016.docx