Effective: October 5, 2000
Latest Legislation: House Bill 448 - 123rd General Assembly
When the auditor of state audits a public children services agency, private child placing agency, or private noncustodial agency, all of the following shall apply:
(A) On the request of the agency being audited, the auditing team shall consult with a representative of a national nonprofit organization with expertise in child welfare issues and the cost of the consultation shall be included in the cost of the audit;
(B) The audit shall focus on fiscal accountability rather than clinical decision making;
(C) The auditor of state shall comply with generally accepted government auditing standards when conducting the audit.
Structure Ohio Revised Code
Chapter 117 | Auditor of State
Section 117.01 | Auditor of State Definitions.
Section 117.02 | Election - Term.
Section 117.04 | Chief Deputy Auditor of State.
Section 117.05 | Bond of Chief Deputy.
Section 117.06 | Powers and Duties of Chief Deputy.
Section 117.07 | Designee of Auditor May Serve.
Section 117.08 | Records Subject to Inspection.
Section 117.09 | Auditor of State Authority.
Section 117.091 | Appointing Investigators.
Section 117.10 | Auditor of State - Duties - Federal Audits.
Section 117.101 | Uniform Accounting Network - Fund.
Section 117.103 | Auditor of State's System for Reporting Fraud.
Section 117.105 | Notice From Auditor.
Section 117.11 | Annual, Biennial, and Early Audits.
Section 117.112 | Audit of Buckeye Tobacco Settlement Financing Authority.
Section 117.113 | Audit of Rc Chapter 3326 Technical Schools.
Section 117.116 | Review of Warrant Under Protest.
Section 117.12 | Rules for Audit Standards, Procedures, and Guidelines.
Section 117.131 | Local Government Audit Support Fund.
Section 117.14 | Annual Audit of Office of Auditor.
Section 117.15 | Annual Audit and Inventory of State Treasury and Custodial Funds.
Section 117.16 | Force Account Project Assessment Form.
Section 117.161 | Joint Force Account Project Limits.
Section 117.17 | Letter of Representation by Retiring Head of State Agency.
Section 117.171 | Certificate of Transition.
Section 117.18 | Auditor and Designated Employee - Powers.
Section 117.19 | Rules for Generally Accepted or Governmental Auditing Standards,.
Section 117.20 | Rule Making Procedure.
Section 117.21 | Retention of Audit Materials.
Section 117.22 | Request for Assistance.
Section 117.23 | Report of Public Accountant.
Section 117.24 | Analyzing Report of Public Accountant.
Section 117.25 | Incorporating Report of Public Accountant and Results of Auditor's Analysis.
Section 117.251 | Notation of Investments in Eligible Depositories.
Section 117.26 | Certified Copies of Completed Audit Reports.
Section 117.27 | Filing Certified Copy With Legal Counsel.
Section 117.28 | Report of Audit and Actions Thereon.
Section 117.29 | Audit Report Showing Malfeasance or Gross Neglect of Duty.
Section 117.30 | Attorney General Action.
Section 117.31 | Illegal Expenditures in Attorney General's Office.
Section 117.32 | Surety May Be Sued in Same Action.
Section 117.33 | Abating or Compromising Claims.
Section 117.34 | Cause of Action Accrues When Report Filed.
Section 117.35 | Submission of Judgment Entry to Attorney General.
Section 117.36 | Jurisdiction of Civil Actions.
Section 117.37 | Advancement of Causes.
Section 117.38 | Annual Reports.
Section 117.39 | Financial Reports From Any Public Office.
Section 117.40 | Refusal to Keep Accounts.
Section 117.41 | Unauditable Offices.
Section 117.42 | Enforcement Powers of Attorney General.
Section 117.431 | Accounting of Public Money in Possession of Private Institution.
Section 117.44 | Training Programs for Township Fiscal Officers, City Auditors and Village Clerks.
Section 117.441 | Fiduciary Training Programs.
Section 117.45 | Format for Sworn Affidavit.
Section 117.46 | Performance Audits of State Agencies.
Section 117.461 | Comment Period.
Section 117.462 | Implementation of Recommendations.
Section 117.463 | Annual Report.
Section 117.464 | Cost of Audits at State University or College.
Section 117.465 | Agreement to Exceed Limits.
Section 117.47 | Leverage for Efficiency, Accountability, and Performance Fund.
Section 117.471 | Payment for Audit; Amount Charged.
Section 117.472 | Failure to Make Payment.
Section 117.48 | Shared Equipment Service Agreement Program.
Section 117.51 | Custodian of Public Land Records.
Section 117.52 | Adjusting Amount Recoverable for Wrongful Imprisonment.
Section 117.53 | Audit Statement Regarding Adoption of Anti-Harassment Policy.
Section 117.54 | Auditor of State Investigation and Forfeiture Trust Fund.