Per recent updates to various sections of Ohio law, all employees and elected officials of public entities in Ohio are required to report alleged fraud, theft in office, or misuse or misappropriation of public money. Additionally, all public employees and elected officials are required to complete training on this topic.
Newly amended Section 4113.52 of the Ohio Revised Code now requires public officials and employees, with very few exceptions, to report alleged fraud, theft in office, or misuse or misappropriation of public money to the Inspector General. Additionally, Section 117.103 of the Ohio Revised Code was amended to require public employees and elected officials to complete training provided by the Auditor of State (“AOS”) detailing Ohio’s fraud-reporting system and the means of reporting fraud, waste, and abuse. The training contains an 8-minute online fraud training program. Training must then be repeated every four years for employees.
Per the AOS, the timeline that this training must be completed is as follows, depending on the government entity:
- County, City, Village, Township = by September 28, 2024
- State Agency = by October 29, 2024
- “Traditional schools (including ESCs)” = by November 29, 2024
- All other entities = by December 29, 2024
Upon completion of the training, individuals should download their certificate of completion. Public employers should promptly inform all employees and elected officials of this required training and set a completion date well in advance of the deadlines set by the AOS. Public employers should collect a copy of the certificate of completion, as well as a signed acknowledgement form from all employees and elected officials. More information, as well as the acknowledgement form provided by the AOS, can be found here: https://ohioauditor.gov/trainings/fraud.html.
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