As used in Chapter 117 of the Revised Code and in Title 117. of the Administrative Code:
(A) "Audit" means an examination of financial statements, books, documents, records, and other evidence relating to the obligation, receipt, expenditure, or use of public money. An audit includes, but is not limited to, a special audit, financial audit, compliance audit, fraud and embezzlement audit, reviews of governmental operations, the performance of agreed-upon procedures, or any part or combination thereof.
(B) "Independent public accountant" means any person who is authorized by Chapter 4701. of the Revised Code to use the designation of certified public accountant.
(C) "Generally accepted governmental auditing standards" means standards for the conduct of audits promulgated by the auditor of state pursuant to section 117.19 of the Revised Code, including, but not limited to, "Government Auditing Standards" promulgated by the comptroller general of the United States.
(D) "Public office" shall have the same meaning as defined in section 117.01 of the Revised Code.
(E) "State agency" shall have the same meaning as defined in section 1.60 of the Revised Code.
(F) "Subcontractor" means one to whom the principal contractor, with the approval of the auditor of state, sublets a portion of an auditing contract.
(G) "Local public office" means all public offices other than state agencies.
119.032 review dates:
Promulgated Under: 119.03
Statutory Authority: 115.56
Rule Amplifies: 115.56
Prior Effective Dates: 1/31/1984, 4/30/84, 9/24/1984, 12/23/1984, 7/1/2000