Ohio Rev. Code § 3313.27: Delivery of funds to board at expiration of term of treasurer - certificate.

At the expiration of the term of any treasurer of any board of education or before any board approves the surety of any treasurer, such board shall require the treasurer to produce all money, bonds, or other securities in the treasurer's hands, which shall then be counted by the board or a committee thereof. A certificate setting forth the exact amount of such money, bonds, or other securities, and signed by the representatives making such count, shall be entered upon the records of the board and shall be prima-facie evidence that the amount therein stated was actually in the treasury at that date.