Ohio Revised Code Chapter 117 - Auditor Of State

• Section 117.01 - Auditor Of State Definitions.
  As used in this chapter: (A) "Color of office" means actually, purportedly, or allegedly done under any law, ordinance, resolution, order, or other pretension...
• Section 117.02 - Election - Term.
  The auditor of state shall be elected quadrennially and shall hold his office for a term of four years. The term of office of...
• Section 117.03 - Bond.
  Before entering upon the discharge of the duties of office, the auditor of state shall give a bond to the state in the sum...
• Section 117.04 - Deputy Auditor Of State.
  The auditor of state shall appoint a deputy auditor of state, whose appointment shall be in writing under the official seal of the auditor...
• Section 117.05 - Bond Of Deputy.
  Before entering upon the discharge of the duties of his office, the deputy auditor of state shall give a bond to the auditor of...
• Section 117.051 - [Repealed].
  Effective Date: 07-01-1985
• Section 117.06 - Powers And Duties Of Deputy.
  During the absence or disability of the auditor of state, or when so directed by him, the deputy auditor of state may perform all...
• Section 117.07 - Designee Of Auditor May Serve.
  Any designee of the auditor of state may serve on any board or commission of which the auditor of state is a member by...
• Section 117.08 - Records Subject To Inspection.
  The auditor of state shall keep the records, books, accounts, documents, other papers, and vouchers pertaining to his office, properly marked, numbered, and filed...
• Section 117.09 - Deputy Inspectors, Supervisors, State Examiners.
  By virtue of his office, the auditor of state shall be the chief inspector and supervisor of public offices and may appoint not more...
• Section 117.091 - Appointing Investigators.
  For the purpose of discharging the duties of the auditor of state, the auditor of state may appoint any investigators that are necessary. The...
• Section 117.10 - Auditor Of State - Duties - Federal Audits.
  (A) The auditor of state shall audit all public offices as provided in this chapter. The auditor of state also may audit the specific...
• Section 117.101 - Uniform Accounting Network - Fund.
  The auditor of state shall provide, operate, and maintain a uniform and compatible computerized financial management and accounting system known as the uniform accounting...
• Section 117.102 - [Repealed].
  Repealed by 128th General AssemblyFile No.9, HB 1, §105.01, eff. 10/16/2009.
• Section 117.103 - Auditor Of State's System For Reporting Fraud.
  (A) The auditor of state shall establish and maintain a system for the reporting of fraud, including misuse and misappropriation of public money, by...
• Section 117.105 - [Effective 2/1/2016] Notice From Auditor.
  The auditor of state shall provide written notice to the sponsor of a community school regarding any action taken against or upcoming audits of...
• Section 117.11 - Annual, Biennial, And Early Audits.
  (A) Except as otherwise provided in this division and in sections 117.112 , 117.113, and 117.114 of the Revised Code, the auditor of state...
• Section 117.111 - County Office Using Electronic Records And Signatures To Include Security Procedure In Audit.
  (A) If a county office uses electronic records and electronic signatures under Chapter 1306. of the Revised Code, the auditor of state, in conducting...
• Section 117.112 - Audit Of Buckeye Tobacco Settlement Financing Authority.
  The auditor of state shall audit the buckeye tobacco settlement financing authority each fiscal year in accordance with this chapter. The auditor may engage...
• Section 117.113 - Audit Of Rc Chapter 3326 Technical Schools.
  The auditor of state shall audit each science, technology, engineering, and mathematics school established under Chapter 3326. of the Revised Code in accordance with...
• Section 117.114 - Audits Of Qualifying And Eligible Subdivisions.
  (A) As used in this section: (1) "Qualifying subdivision" means an agricultural society, county board of health, cemetery, conservancy district, family and children first...
• Section 117.12 - Rules For Audit Standards, Procedures, And Guidelines.
  (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...
• Section 117.13 - Recovery Of Costs Of Audits Of State Agencies - Public Audit Expense Fund-intrastate - Public Audit Expense Fund-local Government.
  (A) The costs of audits of state agencies shall be recovered by the auditor of state in the following manner: (1) The costs of...
• Section 117.14 - Annual Audit Of Office Of Auditor.
  An annual audit of the office of the auditor of state shall be made by an independent certified public accountant appointed by a committee...
• Section 117.15 - Annual Audit And Inventory Of State Treasury And Custodial Funds.
  Once each year, or more often in his discretion, the auditor of state shall without previous notice audit the accounts and transactions of the...
• Section 117.16 - Force Account Project Assessment Form.
  (A) The auditor of state shall do all of the following: (1) Develop a force account project assessment form that each public office that...
• Section 117.161 - Joint Force Account Project Limits.
  If the department of transportation, a county, a township, or a municipal corporation proposes a joint force account project with one or more other...
• Section 117.17 - Letter Of Representation By Retiring Head Of State Agency.
  Before the head of a state agency leaves office, he shall prepare, in the form prescribed by the auditor of state, a letter of...
• Section 117.18 - Auditor And Designated Employee - Powers.
  (A) The auditor of state and any employee designated by the auditor of state may, in the performance of any audit, issue and serve...
• Section 117.19 - Rules For Generally Accepted Or Governmental Auditing Standards,.
  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...
• Section 117.191 - Audits Of Public Children Services Agency, Private Child Placing Agency, Or Private Noncustodial Agency.
  When the auditor of state audits a public children services agency, private child placing agency, or private noncustodial agency, all of the following shall...
• Section 117.20 - Rule Making Procedure.
  (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...
• Section 117.21 - Retention Of Audit Materials.
  The auditor of state shall have access to all work papers, documents, and materials prepared by a public accountant in the course of his...
• Section 117.22 - Request For Assistance.
  The public accountant conducting an audit under this chapter may request the auditor of state, the deputy auditor of state, a deputy inspector and...
• Section 117.23 - Report Of Public Accountant.
  The report of a public office that is prepared by a public accountant shall be made and signed by the accountant in charge of...
• Section 117.24 - Analyzing Report Of Public Accountant.
  The auditor of state shall analyze the report of the public accountant who has audited a public office to determine whether any public money...
• Section 117.25 - Incorporating Report Of Public Accountant And Results Of Auditor's Analysis.
  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...
• Section 117.251 - Notation Of Investments In Eligible Depositories.
  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...
• Section 117.26 - Certified Copies Of Completed Audit Reports.
  Certified copies of completed audit reports shall be filed in the office of the clerk of the legislative authority, clerk of the governing body,...
• Section 117.27 - Filing Certified Copy With Legal Counsel.
  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...
• Section 117.28 - Report Of Audit And Actions Thereon.
  Where an audit report sets forth that any public money has been illegally expended, or that any public money collected has not been accounted...
• Section 117.29 - Audit Report Showing Malfeasance Or Gross Neglect Of Duty.
  Where an audit report sets forth any malfeasance or gross neglect of duty on the part of any public official for which a criminal...
• Section 117.30 - Attorney General Action.
  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...
• Section 117.31 - Illegal Expenditures In Attorney General's Office.
  Where an audit report made of the office of the attorney general sets forth that public money has been illegally expended, or that any...
• Section 117.32 - Surety May Be Sued In Same Action.
  In addition to the liability of any officer or employee for which he may be sued under this chapter, the surety on any official...
• Section 117.33 - Abating Or Compromising Claims.
  No claim for money or other property found to be due to any public treasury or custodian of public money in any report of...
• Section 117.34 - Cause Of Action Accrues When Report Filed.
  No cause of action on any matter set forth in any report of the auditor of state made under this chapter shall accrue until...
• Section 117.35 - Submission Of Judgment Entry To Attorney General.
  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 117.36 - Jurisdiction Of Civil Actions.
  The civil actions provided for in this chapter may be entertained, heard, and determined by any court having jurisdiction of the amount involved or...
• Section 117.37 - Advancement Of Causes.
  On application of the plaintiff, the court in which an action authorized by this chapter is pending shall advance the cause on the docket....
• Section 117.38 - Annual Reports.
  Each public office, other than a state agency, shall file a financial report for each fiscal year. The auditor of state may prescribe forms...
• Section 117.39 - Financial Reports From Any Public Office.
  The auditor of state may require financial reports from any public office showing the condition of all appropriation accounts, the money actually in the...
• Section 117.40 - Refusal To Keep Accounts.
  A public official of a public office, other than a state agency, who knowingly refuses to keep the accounts of his office as prescribed...
• Section 117.41 - Unauditable Offices.
  If the auditor of state or a public accountant auditing a public office determines that the office cannot be audited because its accounts, records,...
• Section 117.42 - Enforcement Powers Of Attorney General.
  Upon request of the auditor of state, the attorney general may file and prosecute to judgment or decree appropriate actions to prevent the unlawful...
• Section 117.43 - Rules For Requirements For Accounting And Financial Reporting For Public Offices Other Than State Agencies.
  (A) The auditor of state may prescribe by rule, requirements for accounting and financial reporting for public offices other than state agencies. Rules adopted...
• Section 117.431 - Accounting Of Public Money In Possession Of Private Institution.
  Public money in the possession of any private institution, association, board, or corporation shall be accounted for separately and independently from its other funds...
• Section 117.44 - Training Programs For Township Fiscal Officers, City Auditors And Village Clerks.
  To enhance local officials' background and working knowledge of government accounting, budgeting and financing, financial report preparation, and the rules adopted by the auditor...
• Section 117.441 - Fiduciary Training Programs.
  The auditor of state shall conduct a fiduciary training program for members and employees of state boards and commissions. The program shall be offered...
• Section 117.45 - Format For Sworn Affidavit.
  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...
• Section 117.46 - Performance Audit Of State Agencies.
  Each biennium the auditor of state shall conduct a performance audit of a minimum of four state agencies. At least two of the audits...
• Section 117.461 - Comment Period.
  Every state agency audited pursuant to section 117.46 of the Revised Code shall accept comments regarding the performance audit from interested parties. The comment...
• Section 117.462 - Implementation Of Recommendations.
  (A) A state agency shall implement the recommendations of a performance audit conducted pursuant to section 117.46 of the Revised Code. If an agency...
• Section 117.463 - Annual Report.
  (A) The auditor of state shall annually submit a report in writing to the governor, the speaker and minority leader of the house of...
• Section 117.47 - Leverage For Efficiency, Accountability, And Performance Fund.
  There is hereby created in the state treasury the leverage for efficiency, accountability, and performance fund. The auditor of state shall use the fund...
• Section 117.471 - Payment For Audit; Amount Charged.
  (A) A state agency or local public office may request from the auditor of state a loan from the fund created in section 117.47...
• Section 117.472 - Failure To Make Payment.
  (A) If the state agency has not repaid the auditor of state by the payment deadline established under section 117.471 of the Revised Code,...
• Section 117.48 - Amended And Renumbered Rc 126.38.
  Effective Date: 07-01-1985; 12-01-2006
• Section 117.49 - Record Of Land Titles.
  The document which evidences the vesting of any right, title, or interest in real property, other than public lands, belonging to or used by...
• Section 117.50 - Prepare And Record Deeds.
  The auditor of state shall prepare all deeds to be executed by the governor and countersigned by the secretary of state and, before their...
• Section 117.51 - Custodian Of Public Land Records.
  The auditor of state shall be the custodian of the field notes, maps, records, documents, papers, and implements relating to or used in the...
• Section 117.52 - Adjusting Amount Recoverable For Wrongful Imprisonment.
  The auditor of state shall make the adjustment, as described in section 2743.49 of the Revised Code, of the amount that a wrongfully imprisoned...
• Section 117.53 - Audit Statement Regarding Adoption Of Anti-harassment Policy.
  When conducting an audit under section 117.11 of the Revised Code of a city, local, exempted village, or joint vocational school district, or a...
• Section 117.54 - Auditor Of State Investigation And Forfeiture Trust Fund.
  There is in the state treasury the auditor of state investigation and forfeiture trust fund. The fund shall consist of moneys received under sections...

Last modified: October 10, 2016