Ohio Revised Code Search

...A political subdivision or state retirement system may agree to have information on expenditures made by the political subdivision or state retirement system included in the Ohio state and local government expenditure database. If a political subdivision or state retirement system agrees to include the information in the database, the political subdivision or state retirement system shall provide the information to t...

...nvestment earnings of the fund shall be credited to the fund. All money in the fund shall be used as directed by the general assembly.

...ch public money has been placed or deposited, that is conducted according to generally accepted or governmental auditing standards established by rule pursuant to section 117.19 of the Revised Code. (H) "Person" has the meaning defined in section 1.59 of the Revised Code.

... auditor of state shall be elected quadrennially and shall hold his office for a term of four years. The term of office of the auditor of state shall commence on the second Monday of January next after his election.

...ond and the oath of office shall be deposited with and kept by the secretary of state and kept in the secretary of state's office.

...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.

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

...ffice, properly marked, numbered, and filed in his office, and at all times subject 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.

..., association, board, or corporation failed to separately and independently account for the public money in its possession, in violation of section 117.431 of the Revised Code; (5) The auditor of state has a reasonable belief that the private institution, association, board, or corporation illegally expended, converted, misappropriated, or otherwise cannot account for the public money it received from a public offi...

... be paid into the state treasury to the credit of the uniform accounting network fund, which is hereby created. The fund shall be used by the auditor of state to pay the costs of establishing and maintaining the network. The fund shall be assessed a proportionate share of the auditor of state's administrative costs in accordance with procedures prescribed by the auditor of state.

...the auditor of state's web site, or the United States mail to the auditor of state's office. The auditor of 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 rec...

... 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.

...hods, accuracy, and legality of the accounts, financial reports, records, files, and reports of the office, whether the laws, rules, ordinances, and orders pertaining to the office have been observed, and whether the requirements and rules of the auditor of state have been complied with. Except as otherwise provided in this division or where auditing standards or procedures dictate otherwise, each audit shall cover a...

... 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.

...ge an independent certified public accountant to conduct the audit.

...any public office, other than a state agency, may request, and participate in the selection of, an independent certified public accountant to perform any required audit of the public office, in lieu of the auditor of state. (B) Except as provided in division (A) of this section, when the auditor of state determines that the auditor's office will not audit a public office other than a state agency, the auditor shall...

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

...ndards, procedures, and guidelines by rule. The audit shall cover the period beginning with the termination date of the most recent audit conducted under this section or under section 117.11 of the Revised Code, and ending on the date specified by the auditor of state. The accountant shall inquire into the methods, accuracy, and legality of the accounts, records, files, and reports of the public office and shall note...

...ed to the state agency being audited, unless otherwise determined by the auditor of state. The costs of any employee or expert employed pursuant to section 117.09 of the Revised Code called upon to testify in any legal proceedings in regard to any audit, or called upon to review or discuss any matter related to any audit, may be charged to the state agency to which the audit relates. (2) The auditor of state shall ...

...fund. The fund shall consist of revenue credited pursuant to section 131.511 of the Revised Code and any other revenue as provided by law. The appropriation for the fund shall remain at the amount designated by the general assembly. The controlling board shall 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 suppo...

... shall submit a report of the audit completed under this section for the immediately preceding fiscal year to each member of the committee. One copy of the audit report shall be filed with the state library for public inspection. The audit report is not a public record under section 149.43 of the Revised Code until it is filed with the state library. The records of the auditor of state shall be made available to th...