LEGAL UPDATE AGENDA. Legislative Update. Ethics Opinions. Force Accounts. Case Law Update. Common Legal Issues. Health Insurance Reimbursement Update

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1 DAVE YOST Ohio Auditor of State 2018 Ohio Township Association Training { LEGAL UPDATE Presented by: Kristen Martin Deputy Chief Legal Counsel 1 AGENDA Legislative Update Ethics Opinions Case Law Update Force Accounts Common Legal Issues Recent AOS Bulletin Health Insurance Reimbursement Update 2 1

2 PUBLIC RECORDS MAINTAINED ON A WEBSITE If a public office has some or all of its public records on a website, fully accessible to and free to the public at all times, then the public office may limit the number or records requested in digital format by a single person to ten per month. Limitation on number of requests does not apply if: o Requested records are not available on the website, or o Requester certifies, in writing, that he does not intend to use the information requested for commercial purposes. ORC (B)(7)(c)(ii) 3 Public Records Act Public Records Act = ORC General Obligations o Adopt public records policy Quick Overview o Promptly prepare records and make available for inspection o Make copies within a reasonable time o Follow an approved records retention schedule 4 2

3 Public Records Act Quick Overview A record is: 1. Any document, device, or item, regardless of physical form or characteristic, including electronic records, 2. Created or received by or coming under the jurisdiction of any public office 3. Which serves to document the organization, functions, policies, decisions, procedures, operations, or other activities of the office. 5 Public Records Act Time to Respond After receiving a request for public records, a public office or person responsible for public records is required to make copies within a reasonable period of time. There is no specific deadline by which a public office must respond Reasonable period of time depends on the pertinent facts and circumstances of each request Includes time to retrieve, review, redact, and obtain legal advice (when necessary) 6 3

4 Public Records Act Case Law Update Time to Respond State ex rel. Cincinnati Enquirer v. Deters, 148 Ohio St.3d 595 (2016) Facts o On July 19 th, a police officer with the University of Cincinnati Police Department shot and killed Samuel DuBose during a traffic stop The events of leading up to and immediately following the shooting were recorded on the officer s body camera. Timeline o July 20 Media made a request to the county prosecutor s office to obtain a copy of the body cam video o July 21 the prosecutor s office received the video o July 27 mandamus action was filed o July 29 body camera video was provided 7 Public Records Act Case Law Update Did the prosecutor provide the records promptly? The prosecutor was entitled to review the video to determine if any redaction was necessary The prosecutor produced the video six business days after it was received by his office Court determined that the prosecutor responded in a reasonable period of time. 8 4

5 Public Records Act Case Law Update Time to Respond State ex rel. Patituce & Assocs., L.L.C. v. Cleveland, 2017 Ohio 300 o Law firm sent a public records request to Cleveland for: Policies, manuals, and regulations relating to police body cams and videos in the Cityʹs possession; policies regarding search warrants, a list of officers in the Gang Impact Unit, personnel files, training certifications, disciplinary reports, continuing education classes for nine specific police department employees and officers in the Gang Impact Unit. o Review and production of records took the City about 3 months 9 Public Records Act Case Law Update Prior to production of records, the law firm filed a mandamus action Law firm s argument o City did not respond within a reasonable time because: Records were not produced until three months later and after the mandamus action was filed The City did not respond to several of the Law Firmʹs requests for status updates City s argument o Responded within a reasonable time based on the voluminous nature of the request 10 5

6 Public Records Act Case Law Update Eighth District Court of Appeals determined: o The request included a large amount of information that needed reviewed and redacted o The City advised the requester that records would be compiled and produced after review Based on the size and nature of the request, the court held that the City provided records within a reasonable period of time. 11 COMMON LEGAL QUESTIONS 12 6

7 DAVE YOST Ohio Auditor of State Ohio Township Association Training February 2, 2018 { 2018 Ohio Compliance Supplement Presented by: Celena Yoxtheimer 13 Agenda OCS Basics Who? When? Where? 2018 Changes as applicable to Townships 14 7

8 Basics Ohio Auditor of State Who? Annually When? AOS Internet ( uditor.gov/referenc es/complianceman uals.html) Where? 15 Basics How is it organized? Implementation Guide Three Chapters Optional Procedures Manual 16 8

9 Implementation Guide Basics A guide on how to use the OCS and includes detail information on subjects such as: Home Rule Powers Reporting Audit Findings Referrals Budgetary Requirements (Appendix A) Contracts and Expenditures (Appendix B) Debt (Appendix C) Deposits and Investments (Appendix E) Public Officers Bond (Exhibit 2) Elected Officials Compensation (Exhibit 4) Legal Matrices (Exhibit 5) 17 Implementation Guide 2018 Changes FFR: Statutory legal counsel should be confirmed by your audit staff. Adding a link to the Attorney General s approved repayment agreement example on the AOS Internet. Appendix E 1: Federal Agencies. Added a table summarized by federal security. 18 9

10 Implementation Guide 2018 Changes Exhibit 2 Public Officers Bond: summarized this section in a set of tables. Exhibit 4 Updated Compensation Charts Exhibit 5 Legal Matrices: Summarizes which sections of each chapter apply to which legal entity. Exhibit 6 Entities Not Included: NEW section. 19 Chapter 1 Basics Compliance requirements directly and often materially affecting the determination of financial statement amounts. Organized as follows: Budgetary Requirements Debt Accounting and Reporting Other Laws and Regulations 20 10

11 Chapter Changes 1 5 Distributing Revenue derived from tax levies, proceeds from sale of bond issue, proceeds from sale of permanent improvement. o Removed estate taxes 21 Chapter Changes 1 8 Reserve Balance Accounts and Funds o Ohio Rev. Code (A)(1) Allows entities (except schools) to establish contingencies, not designated for any particular purpose (contingency reserve balance spending reserve) and not to exceed 3% of appropriations for current expenses Annual Financial Reporting o AOS Annual Financial Statement Filing Inquiry Form must be completed if filed statements require modification

12 Chapter Changes 1 25 Permanent Endowment Funds o Added the Uniform Prudent Management of Institutional Funds Act (UPMIFA) 23 Chapter 2 Basics Compliance requirements with indirect but potentially material financial statement effects. Statutorily Mandated tests Budgetary Requirements Contracts and Expenditures Accounting and Reporting Deposits and Investments Other Laws and Regulations 24 12

13 Chapter Changes 2 9 Security for Repaying Public Deposits o Documentation surrounding public deposits is not a public record Force Accounts o Clarified guidance Availability of Public Records o Additional exceptions from SB Chapter 3 Basics Laws and regulations which have stewardship considerations and are considered significant

14 Chapter Changes 3 15 Reimbursement of Insurance Premiums o Added the Federal 21 st Century Cures Act 3 18 Law Enforcement Trust Fund o Now required to maintain an itemized list of the specific expenditures using monies gained from the sale of property, unless the expenditure is made for an ongoing investigation. o Restrictions on the transfer to Federal authorities of seized property. REMOVED Operation of Traffic Law Photo Monitoring Device 27 Optional Procedures Manual Basics The Auditor of State selects a few audits randomly each year, to test select requirements listed in this OCS Optional Procedures Manual. o These represent additional tests of compliance which are not included in Chapters 1 through 3. Townships are still responsible for compliance with and instituting controls to assure compliance with these laws. Legal Matrix included specific to the OPM

15 Optional Procedures Manual 2018 Changes O 23 Issuing Municipal Securities o EMMA/SID Material event added for disclosure of asset backed securities under SEC Rule Ga Center for Audit Excellence 88 East Broad Street Columbus, Ohio Celena Yoxtheimer cyoxtheimer@ohioauditor.gov 30 15

16 Ohio Auditor of State Dave Yost 88 E. Broad St. Columbus, Ohio Phone: (800) Fax: (614)