Ohio Code § 507.12

§ 507.12.

(A) To enhance the background and working knowledge of township fiscal officers in government

accounting, budgeting and financing, financial report preparation, cybersecurity,

the rules adopted by the auditor of state, bulletins or other information published

by the auditor of state, and any other subject deemed appropriate by the auditor of

state, the auditor of state shall conduct education programs and continuing education

courses for individuals elected or appointed for the first time to the office of township

fiscal officer, and shall conduct continuing education courses for individuals who

continue to hold the office in a subsequent term.  The Ohio township association also may conduct such initial education programs and

continuing education courses if approved by the auditor of state.  The auditor of state, in conjunction with the Ohio township association, shall determine

the manner and content of the initial education programs and continuing education

courses. (B) A newly elected or appointed township fiscal officer shall complete at least six

hours of initial education programs before commencing, or during the first year of,

office.  A township fiscal officer who participates in a training program held under section 117.44 of the Revised Code may apply those hours taken before commencing office to the six hours of initial

education programs required under this division. (C)(1) In addition to the six hours of initial education required under division (B) of

this section, a newly elected township fiscal officer shall complete at least a total

of eighteen continuing education hours during the township fiscal officer's first

term of office. (2) A township fiscal officer who is elected to a subsequent term of office shall complete

twelve hours of continuing education courses in each subsequent term of office. (3) The auditor of state shall adopt rules specifying the initial education programs

and continuing education courses that are required for a township fiscal officer who

has been appointed to fill a vacancy.  The requirements shall be proportionally equivalent, based on the time remaining

in the vacated office, to the requirements for a newly elected township fiscal officer. (4) At least two hours of ethics instruction shall be included in the continuing education

hours required by divisions (C)(1) and (2) of this section. (5) A township fiscal officer who participates in a training program or seminar established

under section 109.43 of the Revised Code may apply the three hours of training to the continuing education hours required

by divisions (C)(1) and (2) of this section. (D)(1) A certified public accountant who serves as a township fiscal officer may apply to

the continuing education hours required by division (C) of this section any hours

of continuing education completed under section 4701.11 of the Revised Code after being elected or appointed as a township fiscal officer. (2) A township fiscal officer may apply to the continuing education hours required by

division (C) of this section any hours of continuing education completed under section 135.22 of the Revised Code after being elected or appointed as a township fiscal officer. (3) A township fiscal officer who teaches an approved continuing education course under

division (C) of this section is entitled to credit for the course in the same manner

as if the township fiscal officer had attended the course. (E) The township fiscal officer shall retain the documentation of any initial or continuing

education courses completed.  The auditor of state shall audit for compliance with this section. (F) Each board of township trustees shall approve a reasonable amount requested by the

township fiscal officer to cover the costs the township fiscal officer is required

to incur to meet the requirements of this section, including registration fees, lodging

and meal expenses, and travel expenses.