The statute that governs the creation, authority and activities of Boards is in Chapter 340 of the Ohio Revised Code. 340 requires Boards to assess community needs, set priorities, and develop plans for the operation of facilities and services. Boards submit an annual plan to the Ohio Department of Mental Health and Addiction Services (ODMHAS), which the Board intends to contract for the services, how these services will be paid, a statement of the inpatient services the Board proposed ODMH provide, an assessment of the number and types of residential facilities needed, and a budget. Multi-county Boards are taxing authorities, and as such, can levy a tax for the operation of mental health and alcohol and drug addiction programs. Also for the acquisition, construction, renovation, financing, maintenance and operation of such facilities. Boards are required to monitor and evaluate services for cost effectiveness and treatment efficacy. Boards abide by the Ohio Sunshine Law, which include both the Public Records Act and the Open Meetings Act. Boards receive, retain and disclose individually identifiable health information on a regular basis. Therefore, the Board must follow confidentiality laws, both Federal and State. For multi-county Boards, no authority exists for the county prosecuting attorney to represent the Board. Thus, legal counsel for a multi-county Board is secured through private legal counsel. The County Auditor in which the Board is located (if a multi-county Board) is the statutorily-designated fiscal officer of the Board. Payments on the recommendation of the Board are authorized by the County Auditor, who must submit a monthly detailed statement of all receipts, disbursements, and ending balances of Board funds.