Ohio Revised Code Title LI. Public Welfare § 5101.971

(A) Imposing a penalty for unauthorized use of matching contributions;

(B) Specifying the responsibilities of a fiduciary organization under an individual development account program established under section 329.12 of the Revised Code. The rules shall be consistent with section 404(h) of the “Social Security Act” as amended by the “Personal Responsibility and Work Opportunity Reconciliation Act of 1996,” 42 U.S.C. 604(h).

The responsibilities of a fiduciary organization may include marketing; soliciting matching contributions; counseling account holders; conducting verification, compliance, and evaluation activities; and any other responsibilities considered appropriate by the state department.