117-3-02 Execution of audit contracts.

(A) All contracts for audits of local public offices shall be executed by the auditor of state. Any contracts for audits of public offices other than state agencies which are not executed by the auditor of state shall be void and no payment shall be issued for services received under such contracts.

(B) Contracts for audits of state agencies shall be subject to the provisions of division (B) of section 117.43 of the Revised Code.

Replaces: 117-11-03

Five Year Review (FYR) Dates: 11/06/2015 and 11/06/2020
Promulgated Under: 117.20
Statutory Authority: 115.56, 117.11
Rule Amplifies: 115.56, 117.11
Prior Effective Dates: 9/24/1984, 12/23/1984, 7/1/2000