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Ohio Laws and Rules
The auditor of state herein establishes a rule governing the recovery of the costs of audits of state agencies by the auditor, including, but not limited to, special audits, financial audits, compliance audits, fraud and embezzlement audits, reviews of governmental operations, the performance of agreed-upon procedures, or any part or combination thereof.
Rates charged state agencies for audits pursuant to Chapter 117. of the Revised Code shall be the allowable rates set forth in the auditor of state’s indirect cost allocation plan approved by the federal department of health and human services and in effect at the time of performance of the related audit work.
The rates established pursuant to this rule shall remain in effect until such time as new rates are established pursuant to this section.
The auditor reserves the right to charge less than the maximum amount permissible for any state agency audit if, in the auditor of state’s discretion, a lesser cost is deemed to be appropriate.
Replaces: 117-9-03
Effective: 01/23/2006
R.C. 119.032 review dates: 10/27/2005 and 10/01/2010
Promulgated Under: 119.03
Statutory Authority: 117.13
Rule Amplifies: 117.13
Prior Effective Dates: 7-1-92; 7-1-00
Where the auditor of state determines that an audit of a public office is not intended to satisfy The Single Audit Act Amendments of 1996, 31 U.S.C. sections 7501-7507, the auditor of state may provide for an audit which the auditor of state considers appropriate to the needs of the public office but which need not be performed in accordance with generally accepted governmental auditing standards. Such an audit may include, but need not be limited to, inquiry into the methods, accuracy, and legality of the accounts, financial reports, records, files, and reports of the public office, whether the laws, ordinances, and orders pertaining to the public office have been observed, and whether the requirements and rules of the auditor of state have been complied with.
Replaces: 117-8-03
Effective: 01/23/2006
R.C. 119.032 review dates: 10/27/2005 and 10/01/2010
Promulgated Under: 119.03
Statutory Authority: 117.11, 117.19
Rule Amplifies: 117.11, 117.19
Prior Effective Dates: 1-31-84; 4-30-84; 9-24-84; 12-23-84; 9-25-85; 8-27-90; 7-1-00