Ohio Rev. Code § 9.238
Form for financial reviews and rules for audit reports.
Ohio · Chapter 9 | Miscellaneous · Status: effective
Cite this
- Citation
- Ohio Rev. Code § 9.238, Form for financial reviews and rules for audit reports, Ohio, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1162664
- Permanent ID
ys:prov:1162664@1- SHA-256
c248c9351f5a03796dbf3084fe3b586290bf72318937ded3cf127aa752ac5606
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(A) The auditor of state shall prescribe a single form of the financial reviews required by divisions (B)(1) and (2) of section 9.234 of the Revised Code to be used for all governmental entities.
(B) The auditor of state may adopt rules in accordance with Chapter 119. of the Revised Code governing the form and content of the audit reports required by division (B)(3) of section 9.234 of the Revised Code and may prescribe a single form of the report to be used for all governmental entities. Upon request made by a recipient, the auditor of state shall, to the extent possible, require all governmental entities that have entered into a contract with that recipient under section 9.231 of the Revised Code to accept a particular audit report.