As Introduced

136th General Assembly

Regular Session H. B. No. 413

2025-2026

Representatives Young, Peterson

To amend sections 113.70, 113.71, 113.72, 113.73, 113.74, 113.75, 113.76, and 5501.521; to enact new section 113.77 and sections 113.80, 113.81, 113.82, 113.83, and 113.84; and to repeal section 113.77 of the Revised Code to create the Ohio Local Government Expenditure Database and require political subdivision participation, to require the state retirement systems to participate in the Ohio State Government Expenditure Database, and to make an appropriation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 113.70, 113.71, 113.72, 113.73, 113.74, 113.75, 113.76, and 5501.521 be amended and new section 113.77 and sections 113.80, 113.81, 113.82, 113.83, and 113.84 of the Revised Code be enacted to read as follows:

Sec. 113.70. As used in sections 113.70 to 113.77 of the Revised Code:

(A) "Expenditure" means a payment, distribution, loan, advance, reimbursement, deposit, or gift of money from a state entity to any supplier.

(B) "Political subdivision" means a county, city, village, public library, township, park district, school district, regional water and sewer district, or regional transit authority.

(C) "Public library" means a library that is created, maintained, and regulated under Chapter 3375. of the Revised Code.

(D) "Revenue" means a payment, fee, tax, federal funds, or state funds received by a state entity.

(E) "School district" means a city, local, exempted village, or joint vocational school district; a science, technology, engineering, and mathematics school established under Chapter 3326. of the Revised Code; or an educational service center. "School district" does not mean a community school established under Chapter 3314. of the Revised Code.

(E) (F) "State entity" means the general assembly, the supreme court, the court of claims, the office of an elected state officer, a state retirement system, or a department, bureau, board, office, commission, agency, institution, instrumentality, or other governmental entity of this state established by the constitution or laws of this state for the exercise of any function of state government, but excludes a political subdivision, an institution of higher education, a state retirement system, and the city of Cincinnati retirement system. "State entity" does not include the nonprofit corporation formed under section 187.01 of the Revised Code.

(F) (G) "State retirement system" means the public employees retirement system, the Ohio police and fire pension fund, the state teachers retirement system, the school employees retirement system, and the state highway patrol retirement system.

(G) (H) "Supplier" means any person, partnership, corporation, association, organization, state entity, or other party, including any executive officer, legislative officer, judicial officer, or member or employee of a state entity, that does either of the following:

(1) Sells, leases, or otherwise provides equipment, materials, goods, supplies, or services to a state entity pursuant to a contract between the supplier and a state entity;

(2) Receives reimbursement from a state entity for any expense.

Sec. 113.71. (A) The treasurer of state, in collaboration with the directors of budget and management and administrative services, shall establish and maintain the Ohio state and local government expenditure database. The database shall be accessible on the web site of the treasurer of state and the web site of the office of budget and management.

(B)(B)(1) The database shall include information about expenditures made in each fiscal year that commences after the effective date of this section September 30, 2021, or after the effective date of this amendment for state retirement systems included after that date.

(2) The database shall include information about revenue received in each fiscal year that commences after the effective date of this amendment.

(C) The database shall be accessible by members of the public without charge.

(D) State entities shall assist in the development, establishment, operation, storage, hosting, and support of the database. State entities shall comply with sections 113.70 to 113.77 of the Revised Code using existing resources.

(E) The treasurer of state shall enter into an annual agreement with the directors of budget and management and administrative services to define data storage, data handling, user interface requirements, and other provisions considered necessary to ensure the proper maintenance and operation of the database.

(F) Nothing in this section shall be construed to prohibit the treasurer of state from including any information in the base database that is not required to be included under sections 113.70 to 113.77 of the Revised Code and that is available to the public.

Sec. 113.72. (A) For each expenditure, the Ohio state and local government expenditure database shall include the following information:

(A) (1) The amount of the expenditure;

(B) (2) The date the expenditure was paid;

(C) (3) The supplier to which the expenditure was paid;

(D) (4) The state entity that made the expenditure or requested the expenditure be made.

(B) For each revenue, the Ohio state government expenditure database shall include the following information:

(1) The amount of the revenue;

(2) The date the revenue was received;

(3) The source of the revenue;

(4) The state entity that received the revenue.

Sec. 113.73. (A) The Ohio state and local government expenditure database shall include the following features:

(1) A searchable database of all expenditures and revenues;

(2) The ability to filter expenditures and revenues, as applicable, by the following categories:

(a) The category of expense or revenue;

(b) The Ohio administrative knowledge system accounting code for a specific good or service.

(3) The ability to search and filter by any of the factors listed in section 113.72 of the Revised Code;

(4) The ability to aggregate data contained in the database;

(5) The ability to determine the total amount both of expenditures the following:

(a) The total amount of expenditures awarded to a supplier by a state entity;

(b) The total amount of revenues received from a source by a state entity;

(6) The ability to download information obtained through the database;

(7) A searchable database of state and school district employee salary and employment information.

(B) The information required under division (A)(7) of this section shall be provided by the department of administrative services or the department of education and workforce, as applicable.

Sec. 113.74. Not later than one year after the Ohio state and local government expenditure database is implemented, the treasurer of state shall coordinate with the director of budget and management to provide an opportunity for public comment as to the utility of the database.

Sec. 113.75. The Ohio state and local government expenditure database shall not include any information that is determined to be confidential or is not a public record under the laws of this state. All of the following are not liable for the disclosure of a record contained in the Ohio state and local government expenditure database that is determined to be confidential or is not a public record under the laws of this state:

(A) The treasurer of state;

(B) Employees of the treasurer of state;

(C) A state entity;

(D) Any employee of a state entity that provides information to the database.

Sec. 113.76. Each state entity shall display on its web site a prominent internet link to the Ohio state and local government expenditure database.

Sec. 113.77. The Ohio state government expenditure database shall include a searchable database of each state entity that provides access to a state entity operating budget for each fiscal year that commences after the effective date of this section.

Sec. 113.80. As used in sections 113.80 to 113.84 of the Revised Code:

(A) "Political subdivision" means a county, city, village, public library, township, park district, school district, regional water and sewer district, or regional transit authority.

(B) "Public library" means a library that is created, maintained, and regulated under Chapter 3375. of the Revised Code.

(C) "School district" means a city, local, exempted village, or joint vocational school district; a science, technology, engineering, and mathematics school established under Chapter 3326. of the Revised Code; or an educational service center. "School district" does not mean a community school established under Chapter 3314. of the Revised Code.

Sec. 113.81. The treasurer of state shall establish and maintain the Ohio local government expenditure database. Political subdivisions shall provide expenditure and revenue information to the treasurer of state for inclusion in the database. The database shall be accessible on the web site of the treasurer of state and the web site of the office of budget and management. The database shall be accessible by members of the public without charge. Each political subdivision shall display on its web site a prominent internet link to the database.

Sec. 113.82. (A) The treasurer of state shall adopt rules under Chapter 119. of the Revised Code as necessary to implement the Ohio local government expenditure database, including rules specifying the types of expenditure and revenue information required to be provided, the extent to which such information shall be required, and the manner in which such information shall be provided.

(B) Political subdivisions shall comply with sections 113.80 to 113.84 of the Revised Code using existing resources.

Sec. 113.83. The Ohio local government expenditure database shall include the following features:

(A) The ability to search information in the database;

(B) The ability to filter information in the database;

(C) The ability to download information obtained through the database.

Sec. 113.84. The Ohio local government expenditure database shall not include any information that is determined to be confidential or is not a public record under the laws of this state. All of the following are not liable for the disclosure of a record contained in the database that is determined to be confidential or is not a public record under the laws of this state:

(A) The treasurer of state;

(B) Employees of the treasurer of state;

(C) A political subdivision;

(D) Any employee of a political subdivision that provides information to the database.

Sec. 5501.521. (A) The department of transportation shall prepare expense reports related to grants and loans that are issued by the department through its transportation grant and loan programs. The department shall submit each report to the president of the senate and the speaker of the house of representatives at the earliest of the following periods:

(1) The conclusion of the term of loan;

(2) The conclusion of the project funded by the grant;

(3) The end of the fiscal year for each fiscal year that the loan or the project is still pending.

(B) The department shall require the recipient of the loan or grant to assist in preparing the expense reports and itemizing the uses of the loan or grant money issued to that recipient.

(C) The department shall include its administrative expenses in managing the loan or grant program in the expense reports submitted in accordance with this section.

(D) If any content required for inclusion in an expense report under this section is the same content that the department submits to the Ohio state and local government expenditure database established under sections 113.70 to 113.77 of the Revised Code, the department may send copies of that content to the president of the senate and speaker of the house of representatives in lieu of including it in a report under this section.

Section 2. That existing sections 113.70, 113.71, 113.72, 113.73, 113.74, 113.75, 113.76, and 5501.521 of the Revised Code are hereby repealed.

Section 3. That section 113.77 of the Revised Code is hereby repealed.

Section 4. All items in this act are hereby appropriated as designated out of any moneys in the state treasury to the credit of the designated fund. For all operating appropriations made in this act, those in the first column are for fiscal year 2026 and those in the second column are for fiscal year 2027. The operating appropriations made in this act are in addition to any other operating appropriations made for these fiscal years.

Section 5.

OHIO CHECKBOOK

The foregoing appropriation item 090411, Ohio Checkbook, shall be used to pay for creation and maintenance costs for the Ohio Local Government Expenditure Database. On July 1, 2026, or as soon as possible thereafter, the Treasurer of State may certify to the Director of Budget and Management an amount up to the unexpended, unencumbered balance of the appropriation item 090411, Ohio Checkbook, at the end of fiscal year 2026 to be reappropriated in fiscal year 2027. The amount certified is hereby reappropriated to the same appropriation item for the same purpose in fiscal year 2027.

Section 6. Within the limits set forth in this act, the Director of Budget and Management shall establish accounts indicating the source and amount of funds for each appropriation made in this act, and shall determine the manner in which appropriation accounts shall be maintained. Expenditures from operating appropriations contained in this act shall be accounted for as though made in, and are subject to all applicable provisions of, the main operating appropriations act of the 136th General Assembly.