H.B. 507 Summary

• Establishes the Ohio Local Government Expenditure Database to be created and maintained by the Auditor of State, covering counties, municipal corporations, townships with populations over 5,000, and various school districts.

• Requires the database website to categorize local governments by community type and population, present expenditures by major categories with total and per capita values, and rank entities based on spending levels using color-coded backgrounds (green for high rank, red for low rank).

• Mandates the website allow viewers to compare local governments, display subcategories and detailed expenses including employee compensation, and present information on contracts related to expenditures.

• Imposes penalties for non-compliance: local government funds reduced by 50 percent for counties, municipal corporations, and townships; school foundation program funds reduced by 10 percent for school districts that fail to submit required data.

• Establishes implementation timeline requiring the Auditor of State to adopt rules within six months, make the database operational within one year, and phase in website features (divisions A-E by six months, F-H by eighteen months, I-J by thirty months after effective date).