Notwithstanding the provisions of Chapter 117-3 of the Administrative Code, if the officials of the public office refuse to participate in the selection of the independent public accountant or in the contracting process, the auditor of state may, without further formal proceedings, award the audit contract to the independent public accountant who, on the basis of the applicable review criteria, the auditor of state considers to be most desirable. "Refuse to participate" includes both an express refusal to participate and a failure to perform actions required by the auditor of state.
Five Year Review (FYR) Dates:
Promulgated Under: 117.20
Statutory Authority: 115.56, 117.11
Rule Amplifies: 115.56, 117.11
Prior Effective Dates: 9/24/1984, 12/29/1984, 7/1/2000