SB 48: Regards auditing of chartered nonpublic schools
The bill aims to amend the auditing process of chartered nonpublic schools in the state. The auditor of state will be required to audit each Science, Technology, Engineering, and Mathematics (STEM) school established under a specific chapter of the revised code annually. Additionally, the auditor will audit specific funds or accounts of each chartered nonpublic school that receives public money. Public money includes funds received from the state for programs such as the educational choice scholarship program and administrative cost reimbursements. This bill repeals the existing auditing requirements for chartered nonpublic schools.
| Jan. 29, 2025 | Referred to committee: Education |
| Jan. 28, 2025 | Introduced |
As Introduced
136th General Assembly Regular Session 2025-2026
S. B. No. 48
Senator Ingram
A B I L L
To amend section 117.113 of the Revised Code 1
regarding the auditing of chartered nonpublic 2
schools. 3
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 117.113 of the Revised Code be 4
amended to read as follows: 5
Sec. 117.113. (A) The auditor of state shall audit each 6
science, technology, engineering, and mathematics school 7
established under Chapter 3326. of the Revised Code in 8
accordance with this chapter each fiscal year. 9
(B) Each fiscal year, the auditor of state shall audit the 10
specific funds or accounts of each chartered nonpublic school in 11
the state into which public money has been placed or deposited 12
for that fiscal year. 13
For purposes of this division, "public money" includes any 14
funds the school receives from the state for any of the 15
following: 16
(1) Participation in the educational choice scholarship 17
program established under sections 3310.01 to 3310.17 of the 18
S. B. No. 48 As Introduced
Page 2
Revised Code; 19
(2) Administrative and clerical cost reimbursements 20
prescribed under section 3317.063 of the Revised Code; 21
(3) Auxiliary services reimbursements prescribed under 22
section 3317.064 of the Revised Code. 23
Section 2. That existing section 117.113 of the Revised 24
Code is hereby repealed. 25