Fiscal Officer. The School shall have a designated fiscal officer. Prior to assuming the duties of fiscal officer, and, before entering upon duties as fiscal officer of the school, the fiscal officer shall execute a bond in an amount and with surety to be approved by the Governing Authority of the School, payable to the state, conditioned for the faithful performance of all the official duties required of the fiscal officer, if so required by the Auditor of State. Any such bond shall be deposited with the Governing Authority of the School, and a copy thereof, certified by the Governing Authority, shall be filed with the county auditor. Prior to assuming the duties of fiscal officer, the fiscal officer designated under this section shall be licensed under section 3301.074 of the Revised Code or shall complete not less than sixteen hours of continuing education classes, courses, or workshops in the area of school accounting as approved by the sponsor of the community school. Any fiscal officer who is not licensed under section 3301.074 of the Revised Code shall complete an additional twenty-four hours of continuing education classes, courses, or workshops in the area of school accounting as approved by the sponsor of the school within one year after assuming the duties of fiscal officer of the school. However, any such classes, courses, or workshops in excess of sixteen hours completed by the fiscal officer prior to assuming the duties of fiscal officer shall count toward the additional twenty-four hours of continuing education required under this section. In each subsequent year, any fiscal officer who is not licensed under section 3301.074 of the Revised Code shall complete eight hours of continuing education classes, courses, or workshops in the area of school accounting as approved by the sponsor of the school. The School shall provide evidence of completion of these requirements.
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