To amend section 117.113 of the Revised Code regarding the auditing of chartered nonpublic schools.
Summary
SB 48 would expand and clarify the State Auditor’s authority to audit chartered nonpublic schools in Ohio. Under current law, the auditor must audit STEM schools annually and must audit specific funds or accounts of chartered nonpublic schools that receive public money. The bill keeps the annual audit requirement for STEM schools and adds a clearer definition of “public money” for chartered nonpublic schools.
The bill specifies that public money includes state funds received through the Educational Choice scholarship program, administrative and clerical cost reimbursements, and auxiliary services reimbursements. As a result, the auditor of state would be required each fiscal year to review the specific funds or accounts of chartered nonpublic schools that receive these categories of state support. The measure repeals the existing version of section 117.113 and replaces it with the revised language.
Impact
SB 48 would affect Ohio’s audit statutes by broadening and making more explicit the auditing requirements for chartered nonpublic schools that receive state funds. It would not change the schools’ eligibility for those funds, but it would subject the relevant funds or accounts to annual state audit scrutiny, including scholarship-related and reimbursement payments. The bill would primarily affect chartered nonpublic schools, the Auditor of State, and state education funding programs tied to private-school participation.
Sentiment
Based on the bill text and the absence of recorded committee testimony or votes, the overall sentiment appears procedural and oversight-focused rather than overtly controversial. The proposal is framed as an accountability measure aimed at ensuring public dollars used by chartered nonpublic schools are auditable and traceable. No recorded opposition or support is available in the provided materials, so there is no documented partisan or stakeholder reaction in the transcript record.
Contention
The main point of potential contention is the scope of state oversight over chartered nonpublic schools, especially schools participating in the Educational Choice scholarship program and receiving auxiliary or administrative reimbursements. Supporters would likely view the bill as a transparency and accountability measure for public funds, while critics could see it as increasing regulatory burden or signaling heightened scrutiny of private-school participation in state programs. Because no committee discussion or votes are provided, specific objections or endorsements cannot be identified from the record.