Ohio Administrative Code (Last Updated: January 12, 2021) |
117 Auditor of State |
Chapter117-11. Uniform Accounting Network |
117-11-01. Uniform accounting network: participation costs
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(A) Each local public office participating in the uniform accounting network shall pay a monthly fee, to be billed quarterly, based on the total resources as reported in the most recently required annual financial report prepared by the local public office pursuant to section 117.38 of the Revised Code. Based upon the total resources in the following initial ranges, the monthly fee will be:
Total resources
Monthly fee
$ 0 to $ 50,000
$8
50,001 to 100,000
18
100,001 to 150,000
30
150,001 to 200,000
37
200,001 to 250,000
44
250,001 to 300,000
51
300,001 to 350,000
62
350,001 to 400,000
72
400,001 to 450,000
83
450,001 to 500,000
95
500,001 to 600,000
105
600,001 to 750,000
135
750,001 to 1,000,000
165
1,000,001 to 2,500,000
215
2,500,001 to 5,000,000
255
5,000,001 to 7,500,000
280
7,500,001 to 10,000,000
300
10,000,001 or more
325
(B) The auditor of state may adjust the initial ranges of the total resources and/or the monthly fee based on an increase or decrease in the number of local public offices that participate in the uniform accounting network.
(C) For any local public office that participates in the uniform accounting network but has not been in existence for at least one full calendar year, the monthly fee shall be based on a reasonable projection of the total resources as determined by the local public office and the office of the auditor of state.
(D) In addition to the monthly fees described in paragraph (A) or (B) of this rule, each local public office participating in the uniform accounting network shall also pay a monthly hardware surcharge of fifty dollars to cover the expense related to providing computer equipment to each participant. This monthly hardware surcharge may be waived by the auditor of state.
(E) As used in this rule, "total resources" means the sum from the prior year, for all funds other than agency funds, of the unencumbered beginning of the year cash balances plus the total amount of all receipts and other financing sources except interfund advances, transfers, and the proceeds from the sale of bonds, notes and other debt. The auditor of state may exclude other funds or funding sources from the calculation of total resources. The total resources will be calculated by the office of the auditor of state for billing purposes.
(F) The uniform accounting network user fee may increase or decrease effective April first of each year based upon each local public office's total resources for the prior calendar year and the corresponding fee in paragraph (A) of this rule.
(G) Any local public office that has not filed a current annual financial report as required by section 117.38 of the Revised Code will be charged the applicable fee under section 117.38 of the Revised Code, for failure to submit the report..
(H) The auditor of state may waive the monthly fee for a local public office that participates in the uniform accounting network with a population less than ten thousand that has been placed in fiscal emergency, fiscal caution or fiscal watch by the auditor of state. The fee may be waived for the duration of time that the entity is in fiscal emergency, fiscal caution or fiscal watch and for twelve additional months.
Five Year Review (FYR) Dates:
11/06/2015 and
11/06/2020
Promulgated
Under: 117.20
Statutory
Authority: 117.20 ,
117.101
Rule
Amplifies: 117.101
Prior
Effective Dates: 1/1/1991, 12/30/1991, 1/1/1995, 7/1/1997, 9/29/1997, 7/1/2000,
1/1/2005, 10/17/11, 7/12/2015
Prior History: (Five Year Review (FYR) Dates:
08/28/2015 and
11/30/2020
Promulgated
Under: 117.20
Statutory Authority: 117.20, 117.101
Rule
Amplifies: 117.101
Prior Effective Dates: 1/1/1991, 12/30/1991,
1/1/1995, 7/1/1997, 9/29/1997, 7/1/2000, 1/1/2005, 10/17/11,
7/12/2015)