OH SB91

Expands fraud reporting requirements for local government officials and employees to include elected officials, appointed personnel, those with fiduciary duties, supervisory staff, and revenue/expense processing employees who must report fraud, theft in office, or misappropriation of public money to the state auditor via the fraud-reporting system.

Provides whistleblower protections prohibiting employers from taking disciplinary or retaliatory action against employees who make authorized reports of violations, with remedies including reinstatement, back pay, fringe benefits restoration, and attorney's fees recoverable through civil action within 180 days.

Prohibits local tax revenue expenditures authorized by a vote of residents unless properly appropriated by the legislative authority, requiring fiscal officer certification that expenditures are appropriated and not compelled by resident vote-based authorization processes.

Requires fiscal officer certification for all local government expenditures confirming the amount has been lawfully appropriated and is available in the treasury free from previous encumbrances before expenditure can occur.

Exempts attorneys serving as legal counsel, prosecuting attorneys, and chief legal officers from fraud reporting requirements regarding attorney-client communications.