b'Ohio Auditor of State 2021 Annual ReportLegislative AffairsSenate Bill 10: Expands penalty for theft in office and restitutionfor audit costsStatus: Signed by the Governor and enactedThere is no greater breach of public trust than theft in office. Unfortunately, our agency sees theft every day. When it happens, guilty individuals must be held to the highest level of accountability. The maximum sentence for this offense was previously a third degree felony regardless of the amount stolen. This was less severe than the punishment for a private citizen who commits a similar crime which can carry up to a first degree felony. Under the new code, a public official who is guilty of theft in office could be charged with a first-degree felony, serve up to 11 years in prison, and owe a $20,000 fine. These changes help place theft in office crimes on par with their private sector counterparts. Senate Bill 10 has been signed by Governor DeWine and it took effect on April 7, 2021. House Bill 450: Regards transition of duties of fiscal officersand treasurersStatus: Signed by the Governor and enactedThe goal of House Bill 450 is to help facilitate a smooth transition of power while safeguarding tax dollars and the systems used by our local governments. The bill modernized current law and created a Certificate of Transition requirement for all outgoing fiscal officers. A Certificate of Transition is a checklist of items and information that an outgoing office holder must provide to their successor before leaving office. When signed and delivered, it will provide both the outgoing and incoming officeholders with an official document proving that a successful transition was completed. This bill has been signed by Governor DeWine and it took effect on April 12, 2021. House Bill 110: Creates FY 2022-2023 operating budgetStatus: Signed by the Governor and enactedThe operating budget was passed by the legislature and signed by Governor DeWine in time for the June 30, 2021, deadline. The Auditor of State line items were fully funded and the bill maintains the Local Government Audit Support Fund which has been successful in keeping local government audit costs low. Additionally, the Office was successful in passing a few other policy priorities. The budget moves the preparation and recording of deeds from the Auditors Office to the Department of Administrative Services. We also updated the code to require that the chief deputy auditor be EfficientlEffectivelTransparent21'