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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:
July 16, 2021
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 public accountant may be engaged pursuant to section 117.11 or section 117.115 of the Revised Code to perform the audit.

Last updated May 11, 2026 at 10:58 AM

Supplemental Information

Authorized By: 117.11
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