Ohio Revised Code|Section 113.07 | Contract with financial institution to receive taxes and fee payments at post office box.

                                                
The treasurer of state may enter into a contract with any financial institution under which the financial institution, in accordance with the terms of the contract, receives tax and fee payments at a post office box, opens the mail delivered to that box, processes the checks and other payments received in such mail and deposits them into the treasurer of state's account, and provides the treasurer of state daily receipt information with respect to such payments. The contract shall not be entered into unless:
(A) There is attached to the contract a certification by the auditor of state that the financial institution and the treasurer of state have given assurances satisfactory to the auditor of state that the records of the financial institution which relate to tax and fee payments covered by the contract, and only such records, shall be subject to audit by the auditor of state to the same extent as if the services which the financial institution has agreed to perform were being performed by the treasurer of state;
(B) The contract is awarded in accordance with Chapter 125. of the Revised Code;
(C) The treasurer of state's surety bond includes within its coverage any loss that may occur as the result of the contract;
(D) The contract does not conflict with the requirements for accounting and financial reporting for public offices prescribed by the auditor of state.