Ohio Revised Code Search

...n action authorized by this chapter is pending shall advance the cause on the docket.

...ate that the financial report has been completed by the public office and is available for public inspection at the office of the chief fiscal officer. (C) The report shall contain the following: (1) Amount of collections and receipts, and accounts due from each source; (2) Amount of expenditures for each purpose; (3) Income of each public service industry owned or operated by a municipal corporation, and the...

...f state may require financial reports from any public office showing the condition of all appropriation accounts, the money actually in the treasury to the credit of each fund or account, and any other information he considers proper.

... the auditor of state, may be removed from office on hearing before the court of common pleas in the county in which the office is located. Action for removal may be brought by the attorney general at the request of the auditor of state.

... section 117.42 of the Revised Code to compel the public office to bring its accounts, records, files, or reports into an auditable condition.

...ic funds, cancel contracts not made in compliance with law, enforce liabilities arising from false certifications or failure to furnish financial reports, secure compliance with this chapter, secure compliance with fiscal, accounting, or budgeting requirements, opinions, or adjustments made in an audit report, secure compliance with the laws, ordinances, rules, and orders pertaining to any public office, and enforce ...

...nt agencies or private organizations recommending systems or standards to be followed in governmental accounting and financial reporting. (B) Except as otherwise provided in section 126.22 of the Revised Code or as otherwise provided by law, no state agency shall enter into a contract for auditing or accounting services without the approval of the auditor of state except with funds derived from nonpublic sources. Th...

...ted for separately and independently from its other funds and accounts. The auditor of state may adopt rules establishing the manner in which the public money shall be separately and independently accounted for.

...grams for persons elected for the first time as township fiscal officers, city auditors, and village clerks, between the first day of December and the first day of April immediately following a general election for any of these offices. Similar training may also be provided to any township fiscal officer, city auditor, or village clerk who is appointed to fill a vacancy or who is elected in a special election. The ...

...ng a sworn affidavit and supporting evidence under sections 319.26, 321.37, 507.13, and 733.78 of the Revised Code.

...s shall be of state agencies selected from a list comprised of the administrative departments listed in section 121.02 of the Revised Code and the department of education and workforce and at least two of the audits shall be of other state agencies. At the auditor of state's discretion, the auditor of state may also conduct performance audits of state institutions of higher education. The offices of the attorney gene...

...17.46 of the Revised Code shall accept comments regarding the performance audit from interested parties. The comment period shall begin on the day following the release date of the audit and shall conclude at the end of the fourteenth day following the release date. The agency or institution shall make all comments available to the public on the twenty-first day following the release date of the audit. The agency or ...

...r than two months after the end of the comment period for the audit, a state agency or state institution of higher education shall develop an implementation plan for the recommendations of a performance audit conducted pursuant to section 117.46 of the Revised Code. (B) If an agency or institution does not commence implementation of such recommendations within four months after the end of the comment period for th...

...cation have made in implementing the recommendations contained in recent performance audits; (2) The amount of money saved as a result of the implementation; (3) Other operational and programmatic improvements or efficiencies that have been achieved as a result of the implementation. (B) The auditor of state shall establish a process for obtaining the information required for the report. Submissions from age...

...tive audit, accounting, or local government assistance services that improve the quality or increase the range of services offered to local governments and school districts. The fund shall consist of money appropriated to it.

... auditor shall give notice of the date, time, and location of the public hearing in writing to the state agency or local public office that requested the feasibility study, to any other state agency or local public office that consented to being reviewed, and on the auditor's web site.

...(A) As used in this section, "governmental function," "political subdivision," and "proprietary function" have the same meanings as in section 2744.01 of the Revised Code. (B) The auditor of state may establish a shared equipment service agreement program in which state agencies and political subdivisions may voluntarily participate. Under the program, a state agency or political subdivision may voluntarily enter in...

... auditor of state shall make the adjustment, as described in section 2743.49 of the Revised Code, of the amount that a wrongfully imprisoned individual, in an action brought in the court of claims pursuant to section 2743.48 of the Revised Code, may receive for each full year or part of a year of imprisonment and shall perform all of the functions relating to that adjustment as specified in section 2743.49 of the Rev...

...joint vocational school district, or a community school established under Chapter 3314. of the Revised Code, the auditor of state shall identify whether the school district or community school has adopted an anti-harassment policy in accordance with section 3313.666 of the Revised Code. This determination shall be recorded in the audit report. The auditor of state shall not prescribe the content or operation of any a...

...There is in the state treasury the auditor of state investigation and forfeiture trust fund. The fund shall consist of moneys received under sections 2981.13 and 2981.14 and division (B)(3) of section 2923.32 of the Revised Code, and the auditor of state shall use those moneys in accordance with those sections. Interest earned on moneys in the fund shall be credited to the fund.

...iation, partnership, limited liability company, sole proprietorship, or other business entity. "Entity" does not include an individual who receives state assistance that is not related to the individual's business. (2) "State award for economic development" means state financial assistance and expenditure in any of the following forms: grants, subgrants, loans, awards, cooperative agreements, or other similar and r...

...cluding but not limited to providing a comprehensive list of all the data available and data definitions necessary to understand the systems and data provided to the auditor of state. (B) The auditor of state, employees of the auditor of state, and independent accountants and consultants contracted by the auditor of state, shall comply with all state and federal laws, rules, and regulations that apply to the conte...

...ligation, in the full amount and at the time provided for in the contractual commitment with respect thereto, unless the time for such payment has been extended by the owner or holder of the debt obligation without penalty or premium and without the effect of subjecting the municipal corporation, county, or township to the initiation of remedies pertaining to such debt obligation or other debt obligations. (M) Defic...

...ion 118.03 of the Revised Code result from and constitute abuses of the powers of a municipal corporation, county, or township to borrow money, contract debts, and levy taxes, and that such conditions impair and threaten the health, safety, and welfare of the people of the state within and beyond the municipal corporation, county, or township. (B) The intention of the general assembly, under this chapter, is to enac...

...itten request to the auditor of state from the mayor of the municipal corporation, or the presiding officer of the legislative authority of the municipal corporation when authorized by a majority of the members of the legislative authority; from a board of county commissioners, or the county executive of a county formed under Chapter 302. of the Revised Code; or from a board of township trustees; or may be initiated ...