Ohio Revised Code Search

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

...ting pursuant to generally accepted accounting principles shall file their reports within one hundred fifty days after the close of the fiscal year. The auditor of state may extend the deadline for filing a financial report and establish terms and conditions for any such extension. At the time the report is filed with the auditor of state, the chief fiscal officer, except as otherwise provided in section 319.11 of th...

...e money actually in the treasury to the credit of each fund or account, and any other information he considers proper.

...fice as prescribed by this chapter or rules adopted by the auditor of state pursuant thereto, or to make the reports required by 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.

...unts, records, files, or reports have been improperly maintained, the person making the determination may declare the public office to be unauditable. A public office declared to be unauditable shall follow the procedures established by the auditor of state to bring its accounts, records, files, or reports into an auditable condition. If the public office fails to make reasonable efforts and continuing progress to b...

...cree appropriate actions to prevent the unlawful expenditures of public 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, ordina...

...xcept 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. The provisions of this section shall not apply to the legislative branch of government.

...ounts. The auditor of state may adopt rules establishing the manner in which the public money shall be separately and independently accounted for.

...he training, including instructor fees, site acquisition costs, and the cost of course materials. The necessary personal expenses incurred by the officials as a result of attending the training program shall be borne by the political subdivisions they represent. The auditor of state shall allow any other interested person to attend any of the training programs that the auditor of state holds pursuant to this sectio...

... supporting evidence under sections 319.26, 321.37, 507.13, and 733.78 of the Revised Code.

... otherwise provided in this section, at least two of the audits 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 inst...

... shall determine how to accept comments under this section.

... of the senate; (2) Request an opportunity to provide testimony explaining why the agency or institution has not commenced implementation of the recommendations to the house of representatives and senate committees dealing primarily with the programs and activities of the agency or institution. (C) Comments submitted to the agency or institution under section 117.461 of the Revised Code shall be attached to the...

...ecent 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 agencies and institutions intended for inclusion in this annual report...

...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.

...eing reviewed, and on the auditor's web site.

...division to provide for the contracting lender state agency or political subdivision to lend its capital equipment to the contracting recipient state agency or political subdivision for temporary use in the recipient's performance of a governmental function or proprietary function. (C) Sections 2743.31 and 2744.11 of the Revised Code apply if the auditor of state establishes a shared equipment service agreement pro...

... 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 Revised Code.

...When conducting an audit under section 117.11 of the Revised Code of a city, local, exempted village, or 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...

...t earned on moneys in the fund shall be credited to the fund.

...emedies and recoveries as are available under law. (E) If the auditor of state is authorized to conduct an audit of an entity that receives or has received a state award for economic development, the audit shall be conducted in accordance with Chapter 117. of the Revised Code.

...he access is read only and is downloadable for analysis; (2) The access is requested after the notice of engagement letter is sent to the agency or institution; (3) Any employee of the auditor of state, or independent accountant or consultant contracted by the auditor of state, who will have access as set forth above, is a national of the United States or lawful permanent resident of the United States; (4) The ...

...geable to the fund have exceeded moneys credited to the fund, or that moneys credited to the fund have not been in the amounts required by law or contractual requirements. (N) Effective financial accounting and reporting system means an accounting and reporting system fully in compliance with the requirements prescribed by and pursuant to Chapter 117. of the Revised Code, with such modifications and supplements as a...

...ps to borrow money, contract debts, and levy taxes to prevent the abuse of such powers and to require reports and examination of their financial condition, transactions, operations, and undertakings, it is hereby declared to be the public policy and a public purpose of the state to require fiscal integrity of municipal corporations, counties, and townships so that they may provide for the health, safety, and welfare ...

...ration, 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 by the auditor of state. The auditor of state shall acknowledge receipt of ...