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Ohio Statehouse
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Executive Order 99-14T

WHEREAS, Section 126.21 of the Ohio Revised Code requires the Director of Budget and Management to evaluate on an ongoing basis and to recommend, if necessary, improvements to the internal controls used in state agencies; and

WHEREAS, there is a need for state agencies to also evaluate their systems of internal accounting controls on an ongoing basis to provide assurance that:

  1. Resources are utilized efficiently, effectively and in compliance with applicable law;
  2. Obligations and costs are in compliance with applicable law;
  3. Funds, property and other assets and resources are safeguarded against waste, loss, unauthorized use and misappropriation;
  4. Revenues, expenditures and transfers of assets, resources or funds applicable to operations are properly recorded and accounted for to permit the preparation of accounts and reliable financial and statistical reports, and to maintain accountability over the State's resources; and
  5. Funds held outside the state treasury are managed, used and obtained in strict accordance with the terms of their enabling authorities, and that no unauthorized funds exist; and

WHEREAS, each state agency head is responsible for the establishment and maintenance of a system or systems of internal accounting control within the agency, which includes documenting the system, communicating system requirements to employees, and assuring that the system is functioning as prescribed and is modified, as appropriate, for changes in conditions,

NOW, THEREFORE, I, Bob Taft, Governor of the State of Ohio, by virtue of the authority vested in me by the Constitution and laws of the State of Ohio, hereby order the following:

  1. Each state agency under my authority shall conform with the guidelines and procedures established by the Director of Budget and Management for the implementation and maintenance of an internal accounting control review and evaluation program.
  2. The head of each agency under my authority shall prepare and submit an annual report to the Director of Budget and Management on the adequacy of the agency's systems of internal accounting control in the form and by the date prescribed by the Director of Budget and Management.
  3. The Director of Budget and Management or his designees will work directly with agencies with regard to program implementation, including training, to accomplish the internal accounting control program's goals and objectives.

Effective with this Order, I revoke all Executive Orders issued which are inconsistent with this Order.

This Executive Order shall expire on my last day of service as Governor of the State of Ohio, unless rescinded before such date.

IN WITNESS WHEREOF, I have here unto subscribed my name and caused the Great Seal of the State of Ohio to be affixed at Columbus, Ohio, this 24th day of May, Nineteen Hundred and Ninety-Nine.

Bob Taft, Governor

ATTEST:
J. Kenneth Blackwell, Secretary of State

Filed in the Office of the Secretary of State at Columbus, Ohio on May 24, 1999