OH SB244

Creates a new requirement for county treasurers and fiscal officers to prepare a certificate of transition in a form prescribed by the auditor of state before leaving office.

Certificate must be signed by the outgoing officer and contain an inventory of items delivered to the successor, with the signature having the same legal effect as an oath.

Outgoing officer must retain one copy and deliver one copy to the successor; auditor of state may test accuracy and report discrepancies.

Applies to county auditors, county treasurers, township fiscal officers, board of education treasurers, and other fiscal officers as defined in state law.

Auditor of state must solicit input from county treasurers and fiscal officers or their affiliated groups before prescribing the specific inventory contents and information required in the certificate.