reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.111 | County Office Using Electronic Records and Signatures to Include Security Procedure in Audit.

Effective:
November 5, 2004
Latest Legislation:
House Bill 204 - 125th General Assembly
(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 procedure adopted by that office under section 304.02 of the Revised Code.
(B) As used in this section, "county office," "electronic," "electronic record," and "electronic signature" have the same meanings as in section 304.01 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.112 | Audit of Buckeye Tobacco Settlement Financing Authority.

Effective:
June 30, 2007
Latest Legislation:
House Bill 119 - 127th General Assembly
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.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.113 | Audit of Rc Chapter 3326 Technical Schools.

Effective:
September 29, 2007
Latest Legislation:
House Bill 119 - 127th General Assembly
The auditor of state shall audit each science, technology, engineering, and mathematics school established under Chapter 3326. of the Revised Code in accordance with this chapter each fiscal year.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.115 | Independent Certified Public Accountant to Perform Required Audit in Lieu of Auditor of State.

Effective:
October 17, 2019
Latest Legislation:
House Bill 166 - 133rd General Assembly
(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 of state.
(B) Except as provided in division (A) of this section, when the auditor of state determines that the auditor's office will not audit a public office other than a state agency, the auditor shall contract with a certified public accountant, or an official governmental audit organization to perform this audit on behalf of the auditor of state's office.
(C) The auditor of state shall prescribe rules to ensure compliance by independent auditors with generally accepted government auditing standards. The auditor of state shall be granted access to the working papers of an independent auditor during the audit and after its termination. A sum totaling twenty per cent of the total audit cost shall be withheld until certification of the audit report by the auditor of state. The independent audit cost shall be borne by the office that is to be audited. Such contracts for auditing services are void, and no payment shall be issued for services received under such contracts, unless they are executed by the auditor of state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.116 | Review of Warrant Under Protest.

Effective:
April 7, 2021
Latest Legislation:
Senate Bill 10 - 133rd General Assembly
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 to issuance of the warrant under protest.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.12 | Rules for Audit Standards, Procedures, and Guidelines.

Effective:
April 12, 2021
Latest Legislation:
House Bill 450 - 133rd General Assembly
(A) Any certified public accountant engaged to perform an audit pursuant to division (C) of section 117.11 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, procedures, and guidelines by rule. The audit shall cover the period beginning with the termination date of the most recent audit conducted under this section or under section 117.11 of the Revised Code, and ending on the date specified by the auditor of state. The accountant shall inquire into the methods, accuracy, and legality of the accounts, records, files, and reports of the public office and shall note whether, in the accountant's opinion, the laws, rules, ordinances, and orders pertaining to the public office have been complied with.
(B) The certified public accountant shall have no authority to make formal findings of illegality, malfeasance, or gross neglect under this section or section 117.23 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.131 | Local Government Audit Support Fund.

Effective:
October 17, 2019
Latest Legislation:
House Bill 166 - 133rd General Assembly
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 controlling board shall not authorize additional spending from the fund in excess of any appropriation made by the general assembly.
The auditor of state shall use the fund to support the cost of financial audits, performance audits, and other audits of local public offices performed pursuant to Chapter 117. of the Revised Code or as otherwise provided by law.
The fund shall be used in a manner to be determined by the auditor of state to offset the audit costs that would otherwise be charged to local public offices in the absence of the fund.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.14 | Annual Audit of Office of Auditor.

Effective:
October 17, 2019
Latest Legislation:
House Bill 166 - 133rd General Assembly
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's designee;
(B) The chairperson of the finance committee of the senate or the chairperson's designee;
(C) The chairperson of the finance committee of the house of representatives or the chairperson's designee.
Not later than the thirty-first day of March immediately preceding the last day of the fiscal year to be audited, the governor and chairpersons shall make the appointment and prescribe the contract terms of the audit.
On or before the fifteenth day of October, the accountant shall submit a report of the audit completed under this section for the immediately preceding fiscal year to each member of the committee. One copy of the audit report shall be filed with the state library for public inspection. The audit report is not a public record under section 149.43 of the Revised Code until it is filed with the state library.
The records of the auditor of state shall be made available to the accountant.
The office of budget and management shall provide staff services to the committee.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.15 | Annual Audit and Inventory of State Treasury and Custodial Funds.

Effective:
November 29, 1990
Latest Legislation:
House Bill 820 - 118th General Assembly
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 state treasury and the custodial funds of the treasurer of state. He shall sign his report and submit one copy each to the treasurer of state, governor, attorney general, and secretary of state. An audit report completed pursuant to this section is not a public record under section 149.43 of the Revised Code until it is submitted to the officers enumerated in this section.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.161 | Joint Force Account Project Limits.

Effective:
June 30, 2003
Latest Legislation:
House Bill 87 - 125th General Assembly
If the department of transportation, a county, a township, or a municipal corporation proposes a joint force account project with one or more other entities, the controlling force account limit shall be the higher limit that applies between the participating entities. The participating entities shall not aggregate their respective force account limits, and the share of each participating entity shall not exceed its respective force account limit. One of the participating entities shall complete the force account project assessment form developed by the auditor of state under section 117.16 of the Revised Code prior to proceeding by force account.
The department of transportation and any county, township, or municipal corporation shall not proceed with a joint force account project if any one of the participating entities is subject to reduced force account limits under division (C) or (D) of section 117.16 of the Revised Code.
As used in this section, "force account limits" has the same meaning as in section 117.16 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.17 | Letter of Representation by Retiring Head of State Agency.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Before the head of a state agency leaves office, he shall prepare, in the form prescribed by the auditor of state, a letter of representation for his successor in office. The letter shall contain an inventory of all properties, supplies, furniture, credits, and moneys, and any other thing belonging to the state, which it is the duty of such official to turn over to his successor in office or pay into the state treasury. One copy of the letter shall be delivered to the official, one copy to his successor in office, one copy to the governor, one copy to the auditor of state, and one copy to the attorney general.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.171 | Certificate of Transition.

Effective:
April 12, 2021
Latest Legislation:
House Bill 450 - 133rd General Assembly
(A) Before a county treasurer or fiscal officer leaves office, the county treasurer or fiscal officer shall prepare a certificate of transition, in the form and substance prescribed by the auditor of state, for the successor county treasurer or fiscal officer. For a county auditor, the certificate shall contain an inventory of items delivered in accordance with section 319.27 of the Revised Code and other information prescribed by the auditor of state. For a county treasurer, the certificate shall contain an inventory of items delivered in accordance with section 321.06 of the Revised Code and any other information prescribed by the auditor of state. For a township fiscal officer, the certificate shall contain an inventory of items delivered in accordance with section 503.28 of the Revised Code and any other information prescribed by the auditor of state. For a treasurer of a board of education, the certificate shall contain an inventory of items delivered in accordance with section 3313.28 of the Revised Code and any other information prescribed by the auditor of state. For all other fiscal officers, the certificate shall contain an inventory of items, accounts, and any other information prescribed by the auditor of state. The county treasurer or fiscal officer shall sign the certificate. The certificate shall be considered certified by the county treasurer or fiscal officer and the signature of the county treasurer or fiscal officer on the certificate shall have the same effect as though made under oath. The county treasurer or fiscal officer shall retain one copy of the certificate and shall deliver one copy of the certificate to the successor county treasurer or fiscal officer.
(B) The auditor of state may test the accuracy of any certificate of transition described in this section and may report discrepancies or findings as described in sections 117.28 and 117.29 of the Revised Code.
(C) Before prescribing the inventory of items, accounts, and other information to be contained in the certificate of transition, the auditor of state shall solicit input from county treasurers and fiscal officers or from their affiliated groups.
(D) As used in this section, "fiscal officer" has the meaning defined in division (D) of section 5705.01 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.18 | Auditor and Designated Employee - Powers.

Effective:
July 1, 2009
Latest Legislation:
House Bill 525 - 127th General Assembly
(A) The auditor of state and any employee designated by the auditor of state may, in the performance of any audit, issue and serve subpoenas and compulsory process or direct service thereof by a sheriff or constable, compel the attendance of witnesses and the production of records, administer oaths, and apply to a court of competent jurisdiction to punish for disobedience of subpoena, refusal to be sworn, refusal to answer as a witness, or refusal to produce records. Sheriffs and constables shall receive the same fees as for like services in similar cases. Witnesses shall receive the same fees and mileage as witnesses are provided under section 119.094 of the Revised Code.
(B) The auditor of state and any employee designated by the auditor of state may exercise any authority granted by this section on behalf of any public accountant conducting an audit pursuant to this chapter when so requested.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.19 | Rules for Generally Accepted or Governmental Auditing Standards,.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The auditor of state shall establish and define by rule generally accepted or governmental auditing standards, including procedures for post-audit conferences with officials of the public office audited.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.191 | Audits of Public Children Services Agency, Private Child Placing Agency, or Private Noncustodial Agency.

Effective:
October 5, 2000
Latest Legislation:
House Bill 448 - 123rd General Assembly
When the auditor of state audits a public children services agency, private child placing agency, or private noncustodial agency, all of the following shall apply:
(A) On the request of the agency being audited, the auditing team shall consult with a representative of a national nonprofit organization with expertise in child welfare issues and the cost of the consultation shall be included in the cost of the audit;
(B) The audit shall focus on fiscal accountability rather than clinical decision making;
(C) The auditor of state shall comply with generally accepted government auditing standards when conducting the audit.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.20 | Rule Making Procedure.

Effective:
September 29, 2013
Latest Legislation:
House Bill 59, Senate Bill 67 - 130th General Assembly
(A) In adopting rules pursuant to Chapter 117. of the Revised Code, the auditor of state or the auditor of state's designee shall do both of the following:
(1) Before adopting any such rule, except a rule of an emergency nature, do each of the following:
(a) At least thirty-five days before any public hearing on the proposed rule-making action, mail or send by electronic mail notice of the hearing to each public office and to each statewide organization that the auditor of state or designee determines will be affected or that represents persons who will be affected by the proposed rule-making action;
(b) Mail or send by electronic mail a copy of the proposed rule to any person or organization that requests a copy within five days after receipt of the request;
(c) Consult with appropriate state and local government agencies, or with persons representative of their interests, including statewide organizations of local government officials, and consult with accounting professionals and other interested persons;
(d) Conduct, on the date and at the time and place designated in the notice, a public hearing at which any person affected by the proposed rule, including statewide organizations of local government officials, may appear and be heard in person, by attorney, or both, and may present the person's or organization's position or contentions orally or in writing.
(2) Comply with section 111.15 of the Revised Code.
(B) The auditor of state shall diligently discharge the duties imposed by divisions (A)(1)(a), (b), and (c) of this section, but failure to mail or send by electronic mail any notice or copy of a proposed rule, or to consult with any person or organization, shall not invalidate any rule.
(C) Notwithstanding any contrary provision of the Revised Code, the auditor of state may prepare and disseminate, to public offices and other interested persons and organizations, advisory bulletins, directives, and instructions relating to accounting and financial reporting systems, budgeting procedures, fiscal controls, and the constructions by the auditor of state of constitutional and statutory provisions, court decisions, and opinions of the attorney general. The bulletins, directives, and instructions shall be of an advisory nature only.
(D) As used in this section, "rule" includes the adoption, amendment, or rescission of a rule.
The Legislative Service Commission presents the text of this section as a composite of the section as amended by multiple acts of the General Assembly. This presentation recognizes the principle stated in R.C. 1.52(B) that amendments are to be harmonized if reasonably capable of simultaneous operation.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.21 | Retention of Audit Materials.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The auditor of state shall have access to all work papers, documents, and materials prepared by a public accountant in the course of his audit of a public office. The work papers, documents, and materials shall be retained by the public accountant for a period of three years from the release date of the audit report of the auditor of state, except as otherwise specified by the auditor of state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.22 | Request for Assistance.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
The public accountant conducting an audit under this chapter may request the auditor of state, the chief deputy auditor of state, or an auditor or investigator of the auditor of state, to exercise any authority granted under section 117.18 of the Revised Code for the purpose of assisting in the conduct of the audit.
Last updated August 9, 2021 at 3:40 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.23 | Report of Public Accountant.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The report of a public office that is prepared by a public accountant shall be made and signed by the accountant in charge of the audit and filed in the offices of the auditor of state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.24 | Analyzing Report of Public Accountant.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The auditor of state shall analyze the report of the public accountant who has audited a public office to determine whether any public money has been illegally expended, any public money collected has not been accounted for, any public money due has not been collected, or any public property has been converted or misappropriated. In addition, the auditor of state or his appointee shall determine whether there has been any malfeasance or gross neglect of duty on the part of any officer or employee of the public office.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.25 | Incorporating Report of Public Accountant and Results of Auditor's Analysis.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The auditor of state shall incorporate the report of the public accountant and the results of the analysis performed pursuant to section 117.24 of the Revised Code in a report which shall constitute an audit report for purposes of this chapter.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.251 | Notation of Investments in Eligible Depositories.

Effective:
August 6, 2004
Latest Legislation:
Senate Bill 102 - 125th General Assembly
When applicable, the auditor of state shall make a notation on the audit report prepared under section 117.25 of the Revised Code for any county treasurer's office, that the county treasurer invested at least ten per cent of the county's money in eligible institutions as described in Chapter 135. of the Revised Code, located within the county during the previous fiscal year.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.26 | Certified Copies of Completed Audit Reports.

Effective:
November 29, 1990
Latest Legislation:
House Bill 820 - 118th General Assembly
Certified copies of completed audit reports shall be filed in the office of the clerk of the legislative authority, clerk of the governing body, executive officer of the governing body, and chief fiscal officer of the audited public office. Except as otherwise provided in sections 117.14 and 117.15 of the Revised Code, an audit report is not a public record under section 149.43 of the Revised Code until copies of the report are filed with the officers enumerated in this section.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.27 | Filing Certified Copy With Legal Counsel.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
A certified copy of the audit report referred to in section 117.26 of the Revised Code shall be filed with the officer required by state law, municipal or county charter, or municipal ordinance to act as legal counsel to the officers of the public office. If no officer is required by state law, municipal or county charter, or municipal ordinance to act as legal counsel, a copy shall be filed with the prosecuting attorney of the county within which the fiscal office of the public office is located.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.28 | Report of Audit and Actions Thereon.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Where an audit report sets forth that any public money has been illegally expended, or that any public money collected has not been accounted for, or that any public money due has not been collected, or that any public property has been converted or misappropriated, the officer receiving the certified copy of the report pursuant to section 117.27 of the Revised Code may, within one hundred twenty days after receiving the report, institute civil action in the proper court in the name of the public office to which the public money is due or the public property belongs for the recovery of the money or property and prosecute the action to final determination.
The auditor of state shall notify the attorney general in writing of every audit report which sets forth that any public money has been illegally expended, or that any public money collected has not been accounted for, or that any public money due has not been collected, or that any public property has been converted or misappropriated and of the date that the report was filed.
Within one hundred twenty days after receiving the certified copy of the report, the officer receiving the report shall notify the attorney general in writing of whether any legal action has been taken. If no legal action has been taken, the officer shall, within the same period, notify the attorney general in writing of the reason why legal action has not been taken. The attorney general or his assistant may appear in any such action on behalf of the public office and may, either in conjunction with or independent of the officer receiving the report, prosecute an action to final determination. The attorney general may bring the action in any case where the officer fails to do so within one hundred twenty days after the audit report has been filed.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.29 | Audit Report Showing Malfeasance or Gross Neglect of Duty.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Where an audit report sets forth any malfeasance or gross neglect of duty on the part of any public official for which a criminal penalty is provided, a certified copy of the report shall be filed with the prosecuting attorney of the county in which the offense is committed, and the prosecuting attorney shall, within one hundred twenty days, institute criminal proceedings against the public official.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.30 | Attorney General Action.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Where an audit report made of any office of an officer receiving a report pursuant to section 117.27 of the Revised Code sets forth that public money has been illegally expended, or that any public money collected has not been accounted for, or that any public money due has not been collected, or that any public property has been converted or misappropriated, a certified copy of the report shall be filed with the attorney general. Within one hundred twenty days after receiving the copy, the attorney general may institute appropriate legal action in the proper court on behalf of the public office.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.31 | Illegal Expenditures in Attorney General's Office.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Where an audit report made of the office of the attorney general sets forth that public money has been illegally expended, or that any public money collected has not been accounted for, or that public money due, except claims certified for collection, has not been collected, or that any public property has been converted or misappropriated, a certified copy of the report shall be filed with the governor, who shall promptly retain legal counsel to institute civil action in the proper court in the name of the state for the recovery of the money or property and prosecute the action to final determination.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.32 | Surety May Be Sued in Same Action.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
In addition to the liability of any officer or employee for which he may be sued under this chapter, the surety on any official bond given by an officer or employee is liable on his bond up to the amount named therein. The surety may be sued in the same action in which the principal is sued, and this chapter applies with equal force to the surety as to the principal.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.33 | Abating or Compromising Claims.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
No claim for money or other property found to be due to any public treasury or custodian of public money in any report of the auditor of state, other than a report as described in section 117.31 of the Revised Code, shall be abated or compromised, either before or after the filing of civil action, by any legislative or executive action or by order of any court unless the attorney general gives his written approval .
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.34 | Cause of Action Accrues When Report Filed.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
No cause of action on any matter set forth in any report of the auditor of state made under this chapter shall accrue until the report is filed with the officer or legal counsel whose duty it is to institute civil actions for enforcement. No statutes of limitations otherwise applicable to the cause of action shall begin to run until the date of filing. Once a report is submitted to the attorney general under this chapter, the amount payable shall be a final, certified claim under section 131.02 of the Revised Code. The amount payable may be satisfied under the process provided in section 5747.12 of the Revised Code.
Last updated September 6, 2023 at 4:02 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.35 | Submission of Judgment Entry to Attorney General.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
No judgment or final order shall be entered in a civil action commenced under this chapter, other than a civil action instituted pursuant to section 117.31 of the Revised Code, until the entry is submitted to the attorney general. The attorney general is hereby constituted an attorney of record in each action.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.36 | Jurisdiction of Civil Actions.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The civil actions provided for in this chapter may be entertained, heard, and determined by any court having jurisdiction of the amount involved or having jurisdiction to afford the remedy prayed for, notwithstanding the absence of any other law authorizing such civil actions to be filed by the governor, the attorney general, or the officer receiving a report pursuant to section 117.27 of the Revised Code. In any action it is sufficient for the plaintiff to allege in the petition so much of the factual information contained in the report of the auditor of state as relates to the claim or action against the defendant therein and that the amount claimed against the defendant is unpaid. The plaintiff is not required to state separately and number in his petition any separate causes of action, or the factual findings of the report, upon whatever claims or circumstances based, since they are deemed to constitute a single cause of action; nor is he required to set forth any other or further factual matter relating to his claim or action. A certified copy of any portion of the report containing factual information is prima-facie evidence in determining the truth of the allegations of the petition.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.39 | Financial Reports From Any Public Office.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
The auditor of state may require financial reports from any public office showing the condition of all appropriation accounts, the money actually in the treasury to the credit of each fund or account, and any other information he considers proper.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.40 | Refusal to Keep Accounts.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
A public official of a public office, other than a state agency, who knowingly refuses to keep the accounts of his office as prescribed by this chapter or rules adopted by the auditor of state pursuant thereto, or to make the reports required by the auditor of state, may be removed from office on hearing before the court of common pleas in the county in which the office is located. Action for removal may be brought by the attorney general at the request of the auditor of state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.41 | Unauditable Offices.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
If the auditor of state or a public accountant auditing a public office determines that the office cannot be audited because its accounts, records, files, or reports have been improperly maintained, the person making the determination may declare the public office to be unauditable. A public office declared to be unauditable shall follow the procedures established by the auditor of state to bring its accounts, records, files, or reports into an auditable condition. If the public office fails to make reasonable efforts and continuing progress to bring its accounts, records, files, or reports into an auditable condition within ninety days after being declared unauditable, the auditor of state shall request legal action pursuant to section 117.42 of the Revised Code to compel the public office to bring its accounts, records, files, or reports into an auditable condition.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.42 | Enforcement Powers of Attorney General.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
Upon request of the auditor of state, the attorney general may file and prosecute to judgment or decree appropriate actions to prevent the unlawful expenditures of public funds, cancel contracts not made in compliance with law, enforce liabilities arising from false certifications or failure to furnish financial reports, secure compliance with this chapter, secure compliance with fiscal, accounting, or budgeting requirements, opinions, or adjustments made in an audit report, secure compliance with the laws, ordinances, rules, and orders pertaining to any public office, and enforce generally the laws relating to the expenditure of public funds. All sums collected as a result of any action taken under this chapter shall be placed in the treasury of the appropriate public office.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.43 | Rules for Requirements for Accounting and Financial Reporting for Public Offices Other Than State Agencies.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
(A) The auditor of state may prescribe by rule, requirements for accounting and financial reporting for public offices other than state agencies.
Rules adopted pursuant to this section may refer to publications of government agencies or private organizations recommending systems or standards to be followed in governmental accounting and financial reporting.
(B) Except as otherwise provided in section 126.22 of the Revised Code or as otherwise provided by law, no state agency shall enter into a contract for auditing or accounting services without the approval of the auditor of state except with funds derived from nonpublic sources. The provisions of this section shall not apply to the legislative branch of government.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.431 | Accounting of Public Money in Possession of Private Institution.

Effective:
September 4, 2013
Latest Legislation:
Senate Bill 67 - 130th General Assembly
Public money in the possession of any private institution, association, board, or corporation shall be accounted for separately and independently from its other funds and accounts. The auditor of state may adopt rules establishing the manner in which the public money shall be separately and independently accounted for.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.44 | Training Programs for Township Fiscal Officers, City Auditors and Village Clerks.

Effective:
December 20, 2005
Latest Legislation:
Senate Bill 107 - 126th General Assembly
To enhance local officials' background and working knowledge of government accounting, budgeting and financing, financial report preparation, and the rules adopted by the auditor of state, the auditor of state shall hold training programs for persons elected for the first time as township fiscal officers, city auditors, and village clerks, between the first day of December and the first day of April immediately following a general election for any of these offices. Similar training may also be provided to any township fiscal officer, city auditor, or village clerk who is appointed to fill a vacancy or who is elected in a special election.
The auditor of state also shall develop and provide an annual training program of continuing education for village clerks.
The auditor of state shall determine the manner, content, and length of the training programs after consultation with appropriate statewide organizations of local governmental officials. The auditor of state shall charge the political subdivisions that the trainees represent a registration fee that will meet actual and necessary expenses of the training, including instructor fees, site acquisition costs, and the cost of course materials. The necessary personal expenses incurred by the officials as a result of attending the training program shall be borne by the political subdivisions they represent.
The auditor of state shall allow any other interested person to attend any of the training programs that the auditor of state holds pursuant to this section; provided, that before attending any such training program, the interested person shall pay to the auditor of state the full registration fee that the auditor of state has set for the training program.
The auditor of state may provide any other appropriate training or educational programs that may be developed and offered by the auditor of state or in collaboration with one or more other state agencies, political subdivisions, or other public or private entities.
There is hereby established in the state treasury the auditor of state training program fund, to be used by the auditor of state for the actual and necessary expenses of any training programs held pursuant to this section, section 117.441, or section 321.46 of the Revised Code. All registration fees collected under this section shall be paid into the fund.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.441 | Fiduciary Training Programs.

Effective:
September 29, 1999
Latest Legislation:
House Bill 283 - 123rd General Assembly
The auditor of state shall conduct a fiduciary training program for members and employees of state boards and commissions. The program shall be offered at least annually. The auditor of state shall determine the manner and content of the program and may charge a registration fee to defray the actual and necessary expenses of the program.
Members and employees of state boards and commissions may attend the fiduciary training program offered under this section. If a registration fee is charged for the program, the auditor of state shall deposit it into the auditor of state training program fund established under section 117.44 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.45 | Format for Sworn Affidavit.

Effective:
March 23, 2015
Latest Legislation:
House Bill 10 - 130th General Assembly
The auditor of state shall establish by rule the format for submitting a sworn affidavit and supporting evidence under sections 319.26, 321.37, 507.13, and 733.78 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.46 | Performance Audits of State Agencies.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
Each biennium the auditor of state shall conduct a minimum of four performance audits under this section. Except as otherwise provided in this section, at least two of the audits shall be of state agencies selected from a list comprised of the administrative departments listed in section 121.02 of the Revised Code and the department of education and workforce and at least two of the audits shall be of other state agencies. At the auditor of state's discretion, the auditor of state may also conduct performance audits of state institutions of higher education. The offices of the attorney general, auditor of state, governor, secretary of state, and treasurer of state and agencies of the legislative and judicial branches are not subject to an audit under this section.
The auditor shall select each agency or institution to be audited and shall determine whether to audit the entire agency or institution or a portion of the agency or institution by auditing one or more programs, offices, boards, councils, or other entities within that agency or institution. The auditor shall make the selection and determination in consultation with the governor and the speaker and minority leader of the house of representatives and president and minority leader of the senate.
An audit of a portion of an agency or institution shall be considered an audit of one agency or institution. The authority to audit a portion of an agency or institution in no way limits the auditor's ability to audit an entire agency or institution if it is in the best interest of the state.
The performance audits under this section shall be conducted pursuant to sections 117.01 and 117.13 of the Revised Code. In conducting a performance audit, the auditor of state shall determine the scope of the audit, but shall consider, if appropriate, supervisory and subordinate level operations in the agency or institution. A performance audit under this section shall not include review or evaluation of an institution's academic performance.
As used in this section and in sections 117.461, 117.462, 117.463, and 117.47 of the Revised Code, "state institution of higher education" has the meaning defined in section 3345.011 of the Revised Code.
Last updated September 20, 2023 at 12:15 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.461 | Comment Period.

Effective:
April 5, 2017
Latest Legislation:
House Bill 384 - 131st General Assembly
Every state agency or state institution of higher education audited pursuant to section 117.46 of the Revised Code shall accept comments regarding the performance audit from interested parties. The comment period shall begin on the day following the release date of the audit and shall conclude at the end of the fourteenth day following the release date. The agency or institution shall make all comments available to the public on the twenty-first day following the release date of the audit. The agency or institution shall determine how to accept comments under this section.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.462 | Implementation of Recommendations.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) Not later than two months after the end of the comment period for the audit, a state agency or state institution of higher education shall develop an implementation plan for the recommendations of a performance audit conducted pursuant to section 117.46 of the Revised Code.
(B) If an agency or institution does not commence implementation of such recommendations within four months after the end of the comment period for the audit, the agency or institution shall do both of the following:
(1) File a report explaining why the agency or institution has not commenced implementation of the recommendations with the governor, auditor of state, speaker and minority leader of the house of representatives, and president and minority leader of the senate;
(2) Request an opportunity to provide testimony explaining why the agency or institution has not commenced implementation of the recommendations to the house of representatives and senate committees dealing primarily with the programs and activities of the agency or institution.
(C) Comments submitted to the agency or institution under section 117.461 of the Revised Code shall be attached to the report required by division (B)(1) of this section.
(D) If an agency or institution does not fully implement an audit recommendation within one year after the end of the comment period for the audit, the agency or institution shall file a report with the auditor and with the governor or the governing authority of the agency or institution, justifying why the recommendation has not or will not be implemented. After consideration of this report, the agency director or the governing authority shall submit a letter in writing to the auditor, the speaker and minority leader of the house of representatives, and the president and minority leader of the senate outlining the status and plan for the implementation of the recommendations.
Last updated September 6, 2023 at 4:04 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.463 | Annual Report.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) The auditor of state shall annually submit a report in writing to the governor, the speaker and minority leader of the house of representatives, and the president and minority leader of the senate containing all of the following:
(1) The progress state agencies or state institutions of higher education have made in implementing the recommendations contained in recent performance audits;
(2) The amount of money saved as a result of the implementation;
(3) Other operational and programmatic improvements or efficiencies that have been achieved as a result of the implementation.
(B) The auditor of state shall establish a process for obtaining the information required for the report. Submissions from agencies and institutions intended for inclusion in this annual report shall not substitute the requirements of section 117.462 of the Revised Code.
(C) The report shall be submitted no later than the first day of November of each year.
Last updated September 6, 2023 at 4:07 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 117 | Auditor of State › Section 117.47 | Auditor's Innovation Fund.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
There is hereby created in the state treasury the auditor's innovation fund. The auditor of state may use the fund for innovative audit, accounting, or local government assistance services that improve the quality or increase the range of services offered to local governments and school districts.
The fund shall consist of money appropriated to it.
Last updated October 23, 2023 at 1:37 PM