The law provides that a fiscal officer can be removed from office if there is clear and convincing evidence the
fiscal officer acted knowingly, purposefully, or recklessly in engaging in misconduct or failure to act. That
determination is made after substantial due process, starting with a written affidavit
and any evidence.
Prior to removal of a fiscal officer, the evidence is reviewed by the Auditor of State
and then the Attorney General. If the Attorney General agrees with the Auditor of State’s findings, the Attorney
General will initiate a lawsuit for removal of the officer in the Court of Common Pleas of the jurisdiction where the
misconduct took place.
Any fiscal officer removed from office cannot hold another public office for four years
and until repayment or restitution required by the court is satisfied.
County Treasurer
The following requirements must be met to move forward with removal-from-office proceedings:
Evidence that a county treasurer purposely, knowingly, or recklessly failed to perform a fiscal duty expressly imposed
by law with respect to the duties of the office of fiscal officer or purposely, knowingly, or
recklessly committed any act expressly prohibited by law with respect to the fiscal duties of the office
AND
A sworn affidavit submitted to the Auditor of State by a county commissioner or the county auditor with allegations and evidence against
the county treasurer
Once the affidavit is submitted:
- The Auditor of State has at least 30 days to determine whether the evidence supports the allegations.
- If the Auditor of State determines there is no convincing evidence, the report will be submitted to
the county treasurer and the person who submitted the allegations.
OR
- If the Auditor of State determines there is convincing evidence, the report will be submitted to both
individuals mentioned above as well as the Ohio Attorney General for further review.
- Upon receipt of the complaint, the Attorney General has at least 10 business days to determine whether
the evidence supports the allegations.
- If the Attorney General determines there is no convincing evidence, the Attorney General will notify
the Auditor of State, county treasurer, and the person who submitted the allegations via certified mail.
OR
- If the Attorney General determines there is convincing evidence, the report will be submitted to all
individuals mentioned above, and an action for removal of the county treasurer from office will be initiated.
- The Attorney General shall act within 45 days to take the case to court to remove the
county treasurer from office.
- The court may issue an order prohibiting the county treasurer from performing any official duties before
or during the court proceedings
- In the case of a not-guilty verdict, the board of county commissioners is responsible for paying the
attorney fees for the county treasurer.
- In the case of a guilty verdict, the county treasurer is responsible for reimbursing the board of county
commissioners for the attorney fees and costs up to a reasonable amount.
In addition to the removal process, the Fiscal Integrity Act also provides that if a county treasurer fails
to perform the duties of office for 30 consecutive days, except in case of sickness or injury, the
office will be deemed vacant.
County Auditor
The following requirements must be met to move forward with removal-from-office proceedings:
Evidence that a county auditor purposely, knowingly, or recklessly failed to perform a fiscal duty expressly imposed
by law with respect to the duties of the office of fiscal officer or purposely, knowingly, or
recklessly committed any act expressly prohibited by law with respect to the fiscal duties of the office
AND
A sworn affidavit submitted to the Auditor of State by a county commissioner or the county auditor with allegations and evidence against
the county auditor
Once the affidavit is submitted:
- The Auditor of State has at least 30 days to determine whether the evidence supports the allegations.
- If the Auditor of State determines there is no convincing evidence, the report will be submitted to
the county auditor and the person who submitted the allegations.
OR
- If the Auditor of State determines there is convincing evidence, the report will be submitted to both
individuals mentioned above as well as the Ohio Attorney General for further review.
- Upon receipt of the complaint the Attorney General has at least 10 business days to determine whether
the evidence supports the allegations.
- If the Attorney General determines there is no convincing evidence, the Attorney General will notify
the Auditor of State, county auditor, and the person who submitted the allegations via certified mail.
OR
- If the Attorney General determines there is convincing evidence, the report will be submitted to all
individuals mentioned above, and an action for removal of the county auditor from office will be initiated.
- The Attorney General shall act within 45 days to take the case to court to remove the
county auditor from office.
- The court may issue an order prohibiting the county auditor from performing any official duties before or
during the court proceedings.
- In the case of a not-guilty verdict, the board of county commissioners is responsible for paying the
attorney fees for the county auditor.
- In the case of a guilty verdict, the county auditor is responsible for reimbursing the board of county
commissioners for the attorney fees and costs up to a reasonable amount.
In addition to the removal process, the Fiscal Integrity Act also provides that if a county auditor fails
to perform the duties of office for 30 consecutive days, except in case of sickness or injury, the
office will be deemed vacant.
Township Fiscal Officer
The following requirements must be met to move forward with removal-from-office proceedings:
Evidence that a township fiscal officer purposely, knowingly, or recklessly failed to perform a fiscal duty expressly
imposed by law with respect to the duties of the office of fiscal officer or purposely, knowingly, or
recklessly committed any act expressly prohibited by law with respect to the fiscal duties of the office
AND
A sworn affidavit submitted to the Auditor of State by four residents of the township with allegations and evidence against the fiscal
officer
Once the affidavit is submitted:
- The Auditor of State has no more than 30 days, unless good cause shows additional time is required,
to determine whether the evidence supports the allegations.
- If the Auditor of State determines there is no convincing evidence, the report will be submitted to
the township fiscal officer and the person who submitted the allegations.
OR
- If the Auditor of State determines there is convincing evidence, the report will be submitted to both
individuals mentioned above as well as the Ohio Attorney General for further review.
- Upon receipt of the complaint the Attorney General has at least 10 business days to determine whether
the evidence supports the allegations.
- If the Attorney General determines there is no convincing evidence, the Attorney General will notify
the Auditor of State, township fiscal officer, and the person who submitted the allegations via certified
mail.
OR
- If the Attorney General determines there is convincing evidence, the report will be submitted to all
individuals mentioned above, and an action for removal of the township fiscal officer from office will be
initiated.
- The Attorney General shall act within 45 days to take the case to court to remove the
township fiscal officer from office.
- The court may issue an order prohibiting the township fiscal officer from performing any official duties
before or during the court proceedings
- In the case of a not-guilty verdict, the board of county commissioners is responsible for paying the
attorney fees for the township fiscal officer.
- In the case of a guilty verdict, the township fiscal officer is responsible for reimbursing the board of
county commissioners for the attorney fees and costs up to a reasonable amount.
In addition to the removal process, the Fiscal Integrity Act also provides that if a township fiscal
officer fails to perform the duties of office for 30 consecutive days, except in case of sickness or
injury, the office will be deemed vacant.
Municipal Fiscal Officer
Municipal fiscal officers include city auditors; city treasurers; village fiscal officers; village
clerks-treasurers; village clerks; and, in the case of a municipality with a charter, whomever the charter
designates as responsible for the duties of these offices.
The following requirements must be met to move forward with removal-from-office proceedings:
Evidence that a municipal fiscal officer purposely, knowingly, or recklessly failed to perform a fiscal duty expressly
imposed by law with respect to the duties of the office of municipal fiscal officer or purposely,
knowingly, or recklessly committed any act expressly prohibited by law with respect to the fiscal duties of
the office
AND
A sworn affidavid submitted to the Auditor of State by a member of the legislative authority of the municipal corporation with
allegations against the fiscal officer.
Once the affidavit is submitted:
- The Auditor of State has at least 30 days to determine whether the evidence supports the allegations.
- If the Auditor of State determines there is no convincing evidence, the report will be submitted to
the municipal fiscal officer and the person who submitted the allegations.
OR
- If the Auditor of State determines there is convincing evidence, the report will be submitted to both
individuals mentioned above as well as the Ohio Attorney General for further review.
- Upon receipt of the complaint the Attorney General has at least 10 business days to determine whether
the evidence supports the allegations.
- If the Attorney General determines there is no convincing evidence, the Attorney General will notify
the Auditor of State, municipal fiscal officer, and the person who submitted the allegations via certified
mail.
OR
- If the Attorney General determines there is convincing evidence, the report will be submitted to all
individuals mentioned above, and an action for removal of the municipal fiscal officer from office will
be initiated.
- The Attorney General shall act within 45 days to take the case to court to remove the
municipal fiscal officer from office
- The court may issue an order prohibiting the municipal fiscal officer from performing any official duties
before or during the court proceedings
- In the case of a not-guilty verdict, the board of county commissioners is responsible for paying the
attorney fees for the municipal fiscal officer.
- In the case of a guilty verdict, municipal fiscal officer is responsible for reimbursing the board of
county commissioners for the attorney fees and costs up to a reasonable amount.
In addition to the removal process, the Fiscal Integrity Act also provides that if a municipal fiscal
officer fails to perform the duties of office for 30 consecutive days, except in case of sickness or
injury, the office will be deemed vacant.