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 public accountant may be engaged pursuant to section 115.56 or section 117.11 of the Revised Code to perform the audit.
Replaces: Part of 117-11-01
119.032 review dates:
Promulgated Under: 119.03
Statutory Authority: 115.56 , 117.11
Rule Amplifies: 115.56 , 117.11
Prior Effective Dates: 9/24/1984, 12/23/1984, 7/1/2000