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AcknowledgementofreceiptofAuditorofStatefraudreportingsysteminformation
PursuanttoOhioRevisedCode117.103(B)(1),apublicofficeshallprovideinformationabout
theOhiofraudreportingsystemandthemeansofreportingfraudtoeachnewemployeeupon
employmentwiththepublicoffice.
Eachnewemployeehasthirtydaysafterbeginningemploymenttoconfirmreceiptofthis
information.
BysigningbelowyouareacknowledgingTheUniversityofToledoprovidedyou information
aboutthefraudreportingsystemasdescribedbySection117.103(A)oftheRevisedCode,and
thatyoureadandunderstandtheinformationprovided.Youarealsoacknowledgingyouhave
receivedandreadtheinformationregardingSection124.341oftheRevisedCodeand the
protections you are provided as a graduate student employee if you use the before-mentioned
fraud reporting system.
I _______________________________, have read the information provided by my employer
regardingthefraudreportingsystemoperatedbytheOhioAuditorofState’soffice.Ifurther
statethattheundersignedsignatureacknowledgesreceiptofthisinformation.
______________________________________________________________________
PRINTNAME,TITLE,ANDDEPARTMENT
______________________________________________ _______________________
PLEASESIGNNAME ROCKETNUMBER
_______________
DATE
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Updated: April 30, 2020
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Auditor of State’s fraud contact information:
Telephone: 1-866-FRAUD OH (1-866-372-8364)
US Mail: Ohio Auditor of State’s office
Special Investigations Unit
88 East Broad Street
P.O. Box 1140
Columbus, OH 43215
Web: www.ohioauditor.gov
117.103 Auditor of state's system for reporting fraud.
(A) The auditor of state shall establish and maintain a system for the reporting of fraud,
including misuse and misappropriation of public money, by any public office or public official. The
system shall allow Ohio residents and the employees of any public office to make anonymou
s
co
mplaints through a toll-free telephone number, the auditor of state’s web site, or the United
States mail to the auditor of state’s office. The auditor of state shall review all complaints in a
timely manner.
The auditor of state shall keep a log of all complaints filed under this section, which is a public
record under section 149.43 of the Revised Code. The log shall include the date the complaint
was received, a general description of the nature of the complaint, the name of the public office
or agency with regard to which the complaint is directed, and a general description of the status
of the review by the auditor of state. If section 149.43 of the Revised Code or another statute
provides for an applicable exemption from the definition of public record for the information
recorded on the log, that information may be redacted.
(B)(1) A public office shall provide information about the Ohio fraud-reporting system and the
means of reporting fraud to each new employee upon employment with the public office. Each
new employee shall confirm receipt of this information within thirty days after beginning
employment. The auditor of state shall provide a model form on the auditor of state’s web site to
be printed and used by new public employees to sign and verify their receipt of information as
required by this section. The auditor of state shall confirm, when conducting an audit under
section 117.11 of the Revised Code, that new employees have been provided information as
required by this division.
(2) On the effective date of this section, each public office shall make all its employees aware of
the fraud-reporting system required by this section.
(3) Divisions (B)(1) and (2) of this section are satisfied if a public office provides information
about the fraud-reporting system and the means of reporting fraud in the employee handbook or
manual for the public office. An employee shall sign and verify the employee’s receipt of such a
handbook or manual.
124.341 Violation or misuse - whistleblower protection.
(A) If an employee in the classified or unclassified civil service becomes aware in the course of
employment of a violation of state or federal statutes, rules, or regulations or the misuse of
public resources, and the employee’s supervisor or appointing authority has authority to corre
ct
t
he violation or misuse, the employee may file a written report identifying the violation or misuse
with the supervisor or appointing authority. In addition to or instead of filing a written report
with the supervisor or appointing authority, the employee may file a written report with th
e
o
ffice of internal auditing created under section 126.45 of the Revised Code or file a complain
t
w
ith the auditor of state’s fraud-reporting system under section 117.103 of the Revised Code.
Updated: July 25, 2013
HB 66- Statue, cont.
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If the employee reasonably believes that a violation or misuse of public resources is a criminal
offense, the employee, in addition to or instead of filing a written report or complaint with the
supervisor, appointing authority, the office of internal auditing, or the auditor of state’s fraud-
reporting system, may report it to a prosecuting attorney, director of law, village solicitor, or
similar chief legal officer of a municipal corporation, to a peace officer, as defined in section
2935.01 of the Revised Code, or, if the violation or misuse of public resources is within the
jurisdiction of the inspector general, to the inspector general in accordance with section 121.46
of the Revised Code. In addition to that report, if the employee reasonably believes the violation
or misuse is also a violation of Chapter 102., section 2921.42, or section 2921.43 of the Revised
Code, the employee may report it to the appropriate ethics commission.
(B) Except as otherwise provided in division (C) of this section, no officer or employee in the
classified or unclassified civil service shall take any disciplinary action against an employee in the
classified or unclassified civil service for making any report or filing a complaint as authorized by
division (A) of this section, including, without limitation, doing any of the following:
(1) Removing or suspending the employee from employment;
(2) Withholding from the employee salary increases or employee benefits to which the employee
is otherwise entitled;
(3) Transferring or reassigning the employee;
(4
)
Denying the employee promotion that otherwise would have been received;
(5) Reducing the employee in pay or position.
(
C) An employee in the classified or unclassified civil service shall make a reasonable effort to
determine the accuracy of any information reported under division (A) of this section. The
employee is subject to disciplinary action, including suspension or removal, as determined by the
employee’s appointing authority, for purposely, knowingly, or recklessly reporting false
information under division (A) of this section.
(D) If an appointing authority takes any disciplinary or retaliatory action against a classified or
unclassified employee as a result of the employee’s having filed a report or complaint under
division (A) of this section, the employee’s sole and exclusive remedy, notwithstanding any other
provision of law, is to file an appeal with the state personnel board of review within thirty days
after receiving actual notice of the appointing authority’s action. If the employee files such an
appeal, the board shall immediately notify the employee’s appointing authority and shall hear the
appeal. The board may affirm or disaffirm the action of the appointing authority or may issue an
y
o
ther order as is appropriate. The order of the board is appealable in accordance with Chapter
119. of the Revised Code.
(E) As used in this section:
(1) “Purposely,” “knowingly,” and “recklessly” have the same meanings as in section 2901.22 of
the Revised Code.
(2) “Appropriate ethics commission” has the same meaning as in section 102.01 of the Revised
Code.
(3) “Inspector general” means the inspector general appointed under section 121.48 of the
Revised Code.
Updated: July 25, 2013