Substitute House Bill 450 Summary

• Requires county treasurers, county auditors, township fiscal officers, and school district treasurers to prepare certificates of transition before leaving office containing an inventory of items delivered to successors, in forms prescribed by the Auditor of State.

• Modifies language in sections requiring delivery of records and property to successors by changing references from "his" to "the" and adding requirements that these deliveries be documented in transition certificates.

• Removes the specific eligibility requirements for political subdivisions to receive agreed-upon procedure audits from the Auditor of State while maintaining authority for the Auditor of State to establish agreed-upon procedure audits by rule.

• Repeals section 117.114 of the Revised Code, which previously contained eligibility criteria for agreed-upon procedure audits.

• Authorizes the Auditor of State to test the accuracy of transition certificates and report discrepancies as audit findings, and requires solicitation of input from county treasurers and fiscal officers before establishing certificate requirements.