Model Legislation

 Model Language and Examples from the States

Spending Transparency (State)

Spending Transparency (Local)

Tax Me More Fund

Budget Review Cooloff

Supermajority Requirements

Tax and Expenditure Limitation

An Act Relating to Creating a Searchable Budget Database for State Spending

Model Language – provided by the American Legislative Exchange Council (ALEC)
click here for a pdf version

The Legislature finds that taxpayers should be able to easily access the details on how the state is spending their tax dollars and what performance results are achieved for those expenditures. It is the intent of the Legislature, therefore, to direct the [state budget office] to create and maintain a searchable budget database website detailing where, for what purpose and what results are achieved for all taxpayer investments in state government.

(4) “Funding source” means the state account the expenditure is appropriated from.

(5) “Funding action or expenditure” shall include details on the type of spending (grant, contract, appropriations, etc.). This includes tax exemptions or credits. Where possible, a hyperlink to the actual grants or contracts shall be provided.

(6) “State audit or report” shall include any audit or report issued by the [state auditor or comptroller], legislative auditor, legislative committee, or executive body relating to the entity or recipient of funds or the budget program/activity or agency.

(8) “Shall” means the obligation or duty to perform; no discretion is granted.

By January 1, 20xx, the Director shall add data for the [previous budgets] to the searchable budget database website. Data for previous fiscal years may be added as available and time permits. The Director shall ensure that all data added to the searchable budget database website remains accessible to the public for a minimum of ten years.

RESOLUTION ESTABLISHING THE GOVERNMENT ACCOUNTABILITY IN SPENDING PROGRAM (G.A.S.P.) IN HAMILTON COUNTY, OHIO

(a good example of a local spending transparency measure)


WHEREAS, it is the desire of the Hamilton County Board of Commissioners to increase transparency within County government, contribute to the more efficient operation of County government, and improve accountability in the expenditure of taxpayer dollars; and

WHEREAS, the Board of Commissioners recognizes that ultimately, increasing taxpayer awareness will help to combat fraud, waste, and abuse, and will likely result in cost savings; and

WHEREAS, the Board of Commissioners recognizes the need to embrace and fully utlilize technological improvements to keep the County on the cutting edge of government innovation; and

WHEREAS, similar efforts to improve transparency are being made throughout the country at both the federal and state levels, including the Federal Funding Accountability and Transparency Act, co-sponsored by Senators Barack Obama and Tom Coburn; and

WHEREAS, Hamilton County Auditor Dusty Rhodes has already done a substantial amount of work to increase transparency by making his office’s expenditures publicly available through the Auditor’s website.

NOW THEREFORE, BE IT RESOLVED, by the Board of County Commissioners, Hamilton County, Ohio that County Administration be directed to implement the G.A.S.P. to allow taxpayers to easily access clear and concise information on how their tax dollars are being spent.

BE IT FURTHER RESOLVED, that the G.A.S.P.’s objectives shall be:       

1)  That there shall be established a single, easily accessible website that allows the public to search and aggregate information on the expenditure of all appropriated or non-appropriated funds by any County department or agency. 

2)  That expenditures subject to search shall also include any check, electronic fund transfer, purchase order, direct voucher, grant, leasehold, contract, and subcontract.  Transfers between County agencies, payroll information and state or federal assistance to individuals shall be excluded.

3)  That the information provided to the public shall include, but not be limited to: the name and principal location of the recipients of the funds, the amount of funds expended, the type of transaction, the funding or expending agency, the budget program source, and a descriptive purpose of the funding action or expenditure. 

4)  That taxpayers should have the ability to make electronic and telephone inquiries on the items contained in the database.  Questions and comments should be directed to a designated person in the Office of Budget and Strategic Initiatives.

5)  That a mechanism should be developed to link expenditures associated with contracts or subcontracts to the actual language of those contracts.

6)  That the County will endeavor to develop the system in the form of an open application programming interface that allows citizens to search the data provided and organize the data on their own.


BE IT FURTHER RESOLVED, that the website must be operational by August 1, 2008; that information shall be added incrementally with the first categories of information to include spending in the Commissioners and County Administrator’s offices and the Banks project; that the website shall include all required current areas of expenditure by January 1, 2009; and that until the website is fully implemented, reports shall be made at Staff Meetings to the Board of Commissioners no less frequently than once a month on the program’s progress.

BE IT FURTHER RESOLVED, that nothing in this resolution shall require the disclosure of information which is considered confidential by state or federal law.

BE IT FURTHER RESOLVED, that the Administration is directed to work with County Auditor Dusty Rhodes in developing this website to build on the substantial progress the Auditor’s office has already made in making expenditures within the Auditors office publicly available on the internet.

BE IT FURTHER RESOLVED, that the Clerk of the Board be and is hereby authorized and directed to certify copies of this resolution to Hamilton County Administrator Patrick Thompson, all County elected officials, and all County department heads.

ADOPTED at a regularly adjourned meeting of the Board of County Commissioners, Hamilton County, Ohio, this ____ day of _______, 2008.




Mr. DeWine________    Mr. Portune________        Mr. Pepper________



IN WITNESS WHEREOF, I have set my hand and affixed the official seal of the Office of the Board of County Commissioners, Hamilton County, Ohio this ____ day of ______, 2008.

An Act Establishing a “Tax Me More Fund:”

Model Language provided by Americans for Tax Reform

To amend chapter X, by adding thereto one new section relating to the tax me more voluntary fund.

There is hereby created in the state treasury the "Tax-Me-More Voluntary Fund", which shall consist of money received from contributions, donations, gifts, bequests, grants, or other sources granted or given for this fund. 

Additionally, a line shall be added to the individual income tax form to allow any person who believes he or she is under-taxed to contribute any amount of money such person so chooses to the fund. The state treasurer shall be custodian of the fund and shall approve disbursements from the fund.

Upon appropriation, money in the fund shall be used solely for the administration of this section.

Any moneys remaining in the fund at the end of the fiscal year shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund.

An Act Relating to Requiring a 72-Hour Budget “Timeout” Prior to Hearings or Votes on Appropriation and Revenue Bills

Model Language – provided by the American Legislative Exchange Council (ALEC)
Click here for a pdf version

The Legislature finds that public participation in the legislative process improves the quality of proposed legislation by allowing the opportunity for its detailed review by interested parties. The opportunity for a detailed review by the public prior to hearings or votes on legislation helps increase public trust in government and enhances respect for the Legislature by ensuring that its operation is conducted with the openness, order, and dignity befitting [insert state]. It is the intent of the Legislature, therefore, to prohibit hearings or votes on appropriation and/or revenue related bills until 72 hours after the bill’s public introduction.

This Act shall be known and may be cited as the “72-Hour Budget Review Act.”

(1) “Appropriation related bill” means any bill authorizing an appropriation of funds for state operating, capital or transportation expenses.

(2) “Revenue related bill” means any bill raising revenue for operating, capital or transportation expenses.

(4) “Striking amendment” means any amendment removing everything after the title of a bill and inserting a whole new bill.

(5) “Publicly available” means posting a bill on the Legislature’s website and its publication in a bill report, committee report, and/or conference report.

(6) “Shall” means the obligation or duty to perform; no discretion is granted.

Striking amendments shall not be considered in order unless made publicly available 48 hours prior to any vote. The 48-hour time period excludes Saturdays, Sundays and holidays except when the legislative body considering the bill is in session on such a day.

“The (insert legislative body/committee) has waived the people’s right for a detailed review of this bill as required by the ‘72-Hour Budget Review Act.’”

Supermajority Act

Model Legislation by the American Legislative Exchange Council (ALEC) available upon request.

Tax and Expenditure Limitation Act

Model Legislation by the American Legislative Exchange Council (ALEC) available upon request.