Ohio Revised Code Search

...ormation to the treasurer of state and comply with sections 113.70 to 113.77 of the Revised Code in the same manner as a state entity.

...uary 1, 2026, by H.B. 238 of the 135th general assembly and its requirements related to the repeal of that section. All investment earnings of the fund shall be credited to the fund. All money in the fund shall be used as directed by the general assembly.

...g: (1) Money or revenue earned by or from a person's ownership, operation, or use of an asset, whether tangible or intangible, that either in whole or in part was sold, was leased, was licensed, was the granting of a franchise, or was otherwise transferred or conveyed by a public office to the person pursuant to an agreement, authorized by law, between the person and the public office in which the public offic...

...f office of the auditor of state shall commence on the second Monday of January next after his election.

...Before entering upon the discharge of the duties of office, the auditor of state shall give a bond to the state in the sum of twenty thousand dollars, with a surety authorized to do business in the state, conditioned for the faithful discharge of the duties of the office of auditor of state. The bond and the oath of office shall be deposited with and kept by the secretary of state and kept in the secretary of ...

...with an active Ohio permit. The appointment shall be in writing under the official seal of the auditor of state and recorded in the office of the secretary of state.

...Before entering upon the discharge of the duties of office, the chief deputy auditor of state shall give a bond to the auditor of state in the sum of ten thousand dollars, with a surety approved by the auditor of state, conditioned for the faithful discharge of the duties of the chief deputy's office.

...During the absence or disability of the auditor of state, or when so directed by the auditor of state, the chief deputy auditor of state may perform all the duties of auditor of state.

...tor of state may serve on any board or commission of which the auditor of state is a member by law.

...to the inspection of the governor or a committee of the general assembly, or either house thereof, appointed to examine them. Official copies of such records and documents shall be certified and signed by the auditor of state and have the seal of his office affixed.

...tate may hire, appoint, and fix the compensation of auditors, investigators, and other staff necessary to carry out the statutory responsibilities of the office.

... peace officer training council. While engaged in the scope of the investigator's duties in enforcing this chapter, an investigator appointed under this section has all of the powers and authority of a peace officer under the laws of this state.

...fund, the auditor of state shall make a timely report of the results of the audit to the Ohio retirement study council. (C) The auditor of state may audit the accounts of any medicaid provider, as defined in section 5164.01 of the Revised Code. (D) If a public office has been audited by an agency of the United States government, the auditor of state may, if satisfied that the federal audit has been conducted acco...

...mpatible computerized financial management and accounting system known as the uniform accounting network. The network shall be designed to provide public offices, other than state agencies and the Ohio education computer network and public school districts, with efficient and economical access to data processing and management information facilities and expertise. In accordance with this objective, activities o...

... state shall review all complaints in a timely manner. (2)(a) Subject to division (A)(2)(b) of this section, the auditor of state shall keep a log of all complaints filed under this section, which is a public record under section 149.43 of the Revised Code. The log shall include the date the complaint was received, a general description of the nature of the complaint, the name of the public office or agency with r...

...ide written notice to the sponsor of a community school regarding any action taken against or upcoming audits of a community school to assist the sponsor in complying with the requirements of section 3314.019 of the Revised Code.

...duct an audit of a public office at any time when so requested by the public office or upon the auditor of state's own initiative if the auditor of state has reasonable cause to believe that an additional audit is in the public interest. (C)(1) The auditor of state shall identify any public office in which the auditor of state will be unable to conduct an audit at least once every two fiscal years as required by d...

... into the method, accuracy, and effectiveness of any security procedure adopted by that office under section 304.02 of the Revised Code. (B) As used in this section, "county office," "electronic," "electronic record," and "electronic signature" have the same meanings as in section 304.01 of the Revised Code.

...shall audit the buckeye tobacco settlement financing authority each fiscal year in accordance with this chapter. The auditor may engage an independent certified public accountant to conduct the audit.

... state shall prescribe rules to ensure compliance by independent auditors with generally accepted government auditing standards. The auditor of state shall be granted access to the working papers of an independent auditor during the audit and after its termination. A sum totaling twenty per cent of the total audit cost shall be withheld until certification of the audit report by the auditor of state. The independent ...

...led audit of the public office that presented documents under that section that led to issuance of the warrant under protest.

...taining to the public office have been complied with. (B) The certified public accountant shall have no authority to make formal findings of illegality, malfeasance, or gross neglect under this section or section 117.23 of the Revised Code.

...nt auditing standards published by the comptroller general of the United States general accounting office. (1) Except as provided in divisions (B)(2) and (3) of this section, any costs of an audit of a private institution, association, board, or corporation receiving public money for its use shall be charged to the public office providing the public money in the same manner as costs of an audit of the public office...

...all not authorize additional spending from the fund in excess of any appropriation made by the general assembly. The auditor of state shall use the fund to support the cost of financial audits, performance audits, and other audits of local public offices performed pursuant to Chapter 117. of the Revised Code or as otherwise provided by law. The fund shall be used in a manner to be determined by the auditor of sta...

...or and the chairpersons of the finance committees of the senate and the house of representatives, upon recommendation from a committee consisting of: (A) The governor or the governor's designee; (B) The chairperson of the finance committee of the senate or the chairperson's designee; (C) The chairperson of the finance committee of the house of representatives or the chairperson's designee. Not later than the ...