Ohio Legislative
Service Commission
Agency Reports Submitted
to the General Assembly
Wendy Zhan, Director
Office of Research
And Drafting
Legislative Budget
Office

Legislative Service Commission Library

Legislative Service Commission Library Staff
June 1, 2022
Agency Reports Submitted to the General Assembly

Section 101.68(B) of the Revised Code requires that when reports must be submitted to the General Assembly, copies of the reports must be submitted to the Director of the Legislative Service Commission (LSC). Section 101.68(C) requires LSC to monthly inform each member of the General Assembly of the reports received. Below is the annotated bibliography of reports recently submitted to LSC. The bibliography, compiled by the LSC Library staff, also includes other documents that may be of interest to legislators. The links to electronic copies of the documents are included; click "View Report" to open a document. Please call the LSC Library at (614) 466-5312 if you would like to receive more information about this document.

AUDITOR OF STATE, OHIO.

ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2021, 46 pages

Audit by Rea & Associates, Inc., of all financial statements of the Office of Auditor; contains basic financial statements, pension contributions and liabilities, and statistical trends; includes descriptions of major Office finanical and legislative initiatives.

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HIGHER EDUCATION, OHIO. DEPT. OF

THIRD QUARTER FINANCIAL REPORTS FOR FISCAL YEAR 2022, MAY 13, 2022, 2 pages + electronic zip file, size 8.88 MB

Report required by R.C. 3345.72; part one contains responses to 12 questions, designed to probe for serious cash flow problems, answered by the campus fiscal officer of all 37 of Ohio's state-supported colleges and universities for which the desired answer is NO; one institution answered in the affirmative to at least one of the questions related to concerns of the effect of COVID-19 on their S.B. 6 composite scores; contact the LSC Library for copies of the individual university reports.

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STATE TEACHERS RETIREMENT SYSTEM OF OHIO

COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEARS ENDING JUNE 30, 2021, AND 2020, December 2017, 94 pages

Identifies Board and senior staff members; states its mission and vision and guiding principles; presents the independent auditors' report by the firm of Crowe LLP followed by management's discussion and analysis; includes the following sections: financial, investment, actuarial, and statistical.

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STATE TEACHERS RETIREMENT SYSTEM OF OHIO

FIDUCIARY PERFORMANCE AUDIT OF THE STATE TEACHERS RETIREMENT SYSTEM OF OHIO, May 19, 2022, 279 pages

Conducted by Funston Advisory Services LLC on behalf of the Ohio Retirement Study Council to independently assess, according to criteria in R.C. 3307.15, whether STRS’ current governing statutes, policies, processes and practices enable fiduciaries to fulfill their duties to prudently direct, oversee and ensure effective control of the system.

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STATE TEACHERS RETIREMENT SYSTEM OF OHIO

LEGISLATIVE ANALYSIS REPORT OF HOUSE BILL 601, May 2022, 34 pages

Report required by R.C. 3307.51; summarizes H.B. 601 of the 134th General Assembly that would amend R.C. 3307.28, 3307.49, 3307.58, and 3307.67 regarding increasing contributions to the State Teachers Retirement System of Ohio (STRS) and School Employees Retirement System (SERS) establishing minimum amounts for certain STRS cost-of-living adjustments (COLA); contains an analysis of the financial impact of the bill and a summary of assumptions and methods used to produce the analysis.

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TAXATION, OHIO. DEPARTMENT OF

STATE AND PERMISSIVE (LOCAL) SALES AND USE TAX COLLECTIONS FOR INDUSTRIES  RELATED TO TRAVEL AND TOURISM, JULY 1, 2020 - DECEMBER 31, 2021, 2 pages

Report required by R.C. 5739.36; summarizes and publishes sales and use tax collections for industries related to travel and tourism for the reporting period.

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