In lieu of an abstract, here is a brief excerpt of the content:

269 Appendix 5 Contracts and Financial Records of Nonprofit Organizations The authors added headings in bold font for ease of reference. R . C . 1 4 9 . 4 3 1 (A) Nonprofit organization’s duty to keep records of spending public funds. Any governmental entity or agency and any nonprofit corporation or association, except a corporation organized pursuant to Chapter 1719. of the Revised Code prior to January 1, 1980 or organized pursuant to Chapter 3941. of the Revised Code, that enters into a contract or other agreement with the federal government, a unit of state government, or a political subdivision or taxing unit of this state for the provision of services shall keep accurate and complete financial records of any moneys expended in relation to the performance of the services pursuant to such contract or agreement according to generally accepted accounting principles. Contracts and records of spending public funds are public records. Such contract or agreement and such financial records shall be deemed to be public records as defined in division (A)(1) of section 149.43 of the Revised Code and are subject to the requirements of division (B) of that section, except that: (1) Medical information is not public. Any information directly or indirectly identifying a present or former individual patient or client or his diagnosis, prognosis, or medical treatment, treatment for a mental or emotional disorder, treatment for mental retardation or a developmental disability, treatment for drug abuse or alcoholism, or counseling for personal or social problems is not a public record; (2) Postpone disclosing contract or financial records that might reveal confidential professional services. If disclosure of the contract or agreement or financial records is requested at a time when confidential professional services are being provided to a patient or client whose confidentiality might be violated if disclosure were made at that time, disclosure may be deferred if reasonable 270฀฀•฀฀Appendix 5 times are established when the contract or agreement or financial records will be disclosed. (3) Records of private funding are not public. Any nonprofit corporation or association that receives both public and private funds in fulfillment of any such contract or other agreement is not required to keep as public records the financial records of any private funds expended in relation to the performance of services pursuant to the contract or agreement. (B) Federal funding requires showing compensation of the nonprofit’s management employees. Any nonprofit corporation or association that receives more than fifty per cent of its gross receipts excluding moneys received pursuant to Title XVIII of the “Social Security Act,” 49 Stat. 620 (1935), 42 U.S.C. 301, as amended, in a calendar year in fulfillment of a contract or other agreement for services with a governmental entity shall maintain information setting forth the compensation of any individual serving the nonprofit corporation or association in an executive or administrative capacity. Such information shall be deemed to be public records as defined in division (A)(1) of section 149.43 of the Revised Code and is subject to the requirements of division (B) of that section. R.C. 149.431 does not limit the Public Records Act. Nothing in this section shall be construed to otherwise limit the provisions of section 149.43 of the Revised Code. Bills that enacted and amended R.C. 149.431. 1990 H 569, eff. 7-1-91; 1987 S 124; 1980 H 1237, H 1011 U n c o d i f i e d L a w 1980 H 1237, § 14, eff. 9–30–80, reads: Section 149.431 of the Revised Code as amended in this act shall take effect only upon the taking effect of Am. Sub. H.B. 1011 [eff. 1–6-81] of the 113th General Assembly. ...

Share