Ohio · statute · Ohio Rev. Code ch. 117 · 70 active provisions
As used in this chapter: (A) "Color of office" means actually, purportedly, or allegedly done under any law, ordinance, resolution, order, or other pretension to official right, power, or authority.(B) "Public accountant" means any person who is authorized by Chapter 4701. of the Revised Code to use the designation of…
The auditor of state shall be elected quadrennially and shall hold his office for a term of four years. The term of office of the auditor of state shall commence on the second Monday of January next after his election.
Before entering upon the discharge of the duties of office, the auditor of state shall give a bond to the state in the sum of twenty thousand dollars, with a surety authorized to do business in the state, conditioned for the faithful discharge of the duties of the office of auditor of state. The bond and the oath of of…
The auditor of state shall appoint a chief deputy auditor of state who shall be a certified public accountant with an active Ohio permit. The appointment shall be in writing under the official seal of the auditor of state and recorded in the office of the secretary of state. Last updated October 6, 2021 at 5:53 PM
Before entering upon the discharge of the duties of office, the chief deputy auditor of state shall give a bond to the auditor of state in the sum of ten thousand dollars, with a surety approved by the auditor of state, conditioned for the faithful discharge of the duties of the chief deputy's office. Last updated Octo…
During the absence or disability of the auditor of state, or when so directed by the auditor of state, the chief deputy auditor of state may perform all the duties of auditor of state. Last updated October 6, 2021 at 5:55 PM
Any designee of the auditor of state may serve on any board or commission of which the auditor of state is a member by law.
The auditor of state shall keep the records, books, accounts, documents, other papers, and vouchers pertaining to his office, properly marked, numbered, and filed in his office, and at all times subject to the inspection of the governor or a committee of the general assembly, or either house thereof, appointed to exami…
The auditor of state, by virtue of the office, shall be the lead public official responsible for the examination, analysis, inspection, and audits of all public offices. The auditor of state may hire, appoint, and fix the compensation of auditors, investigators, and other staff necessary to carry out the statutory resp…
For the purpose of discharging the duties of the auditor of state, the auditor of state may appoint any investigators that are necessary. The auditor of state shall not appoint a person as an investigator under this section unless the person holds a valid certificate from the Ohio peace officer training council. While…
(A) The auditor of state shall audit all public offices as provided in this chapter. The auditor of state also may audit the specific funds or accounts of private institutions, associations, boards, and corporations into which has been placed or deposited public money from a public office and may require of them annual…
The auditor of state shall provide, operate, and maintain a uniform and compatible computerized financial management and accounting system known as the uniform accounting network. The network shall be designed to provide public offices, other than state agencies and the Ohio education computer network and public school…
(A)(1) The auditor of state shall establish and maintain a system for the reporting of fraud, including misuse and misappropriation of public money, by any public office or public official. The system shall allow Ohio residents and the employees of any public office to make anonymous complaints through a toll-free tele…
The auditor of state shall provide written notice to the sponsor of a community school regarding any action taken against or upcoming audits of a community school to assist the sponsor in complying with the requirements of section 3314.019 of the Revised Code.
(A) Except as otherwise provided in this division and in section 117.112 of the Revised Code, the auditor of state shall audit each public office at least once every two fiscal years. The auditor of state shall audit a public office each fiscal year if that public office is required to be audited on an annual basis pur…
(A) If a county office uses electronic records and electronic signatures under Chapter 1306. of the Revised Code, the auditor of state, in conducting an audit of that office under division (A) or (B) of section 117.11 of the Revised Code, shall inquire into the method, accuracy, and effectiveness of any security proced…
The auditor of state shall audit the buckeye tobacco settlement financing authority each fiscal year in accordance with this chapter. The auditor may engage an independent certified public accountant to conduct the audit.
(A) The auditor of state shall adopt rules in accordance with Chapter 119. of the Revised Code under which any public office, other than a state agency, may request, and participate in the selection of, an independent certified public accountant to perform any required audit of the public office, in lieu of the auditor…
The auditor of state, upon receiving notification that a county auditor has filed a warrant under protest as specified in section 319.16 of the Revised Code, may review that warrant as part of the auditor of state's next regularly scheduled audit of the public office that presented documents under that section that led…
(A) Any certified public accountant engaged to perform an audit pursuant to division (C) of section 117.11 or section 117.56 of the Revised Code shall conduct the audit pursuant to the standards, procedures, and guidelines of the auditor of state for such audits. The auditor of state shall establish these standards, pr…
(A) The total costs of audits of state agencies, both direct and indirect, shall be recovered by the auditor of state in the following manner: (1) The total costs of all audits of state agencies, both direct and indirect, shall be paid to the auditor of state on statements rendered by the auditor of state. Money so rec…
There is hereby created in the state treasury the local government audit support fund. The fund shall consist of revenue credited pursuant to section 131.511 of the Revised Code and any other revenue as provided by law. The appropriation for the fund shall remain at the amount designated by the general assembly. The co…
An annual audit of the office of the auditor of state shall be made by an independent certified public accountant appointed by the governor and the chairpersons of the finance committees of the senate and the house of representatives, upon recommendation from a committee consisting of: (A) The governor or the governor'…
Once each year, or more often in his discretion, the auditor of state shall without previous notice audit the accounts and transactions of the office of the treasurer of state, ascertain the condition of the state treasury and the custodial funds of the treasurer of state, and make an inventory of the assets of the sta…
(A) The auditor of state shall do all of the following: (1) Develop a force account project assessment form that each public office that undertakes force account projects shall use to estimate or report the cost of a force account project. The form shall include costs for employee salaries and benefits, any other labor…