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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 117-3-01 | Audit contract.

Ohio Administrative Code
/
117
/
Chapter 117-3 | Audit Contracts
 
Effective:
June 1, 2026
Promulgated Under:
117.20
PDF:
Download Authenticated PDF
 

Whenever the auditor of state determines that an audit of a local public office will not be performed by the auditor of state's office, an independent certified public accountant may be engaged pursuant to section 117.11 or section 117.115 of the Revised Code to perform the audit.

Last updated June 1, 2026 at 8:07 AM

Supplemental Information

Authorized By: 117.115
Amplifies: 117.11
Five Year Review Date: 6/1/2031
Prior Effective Dates: 9/24/1984, 12/23/1984, 7/1/2000, 1/23/2006, 7/16/2021