Effective: April 5, 2017
Latest Legislation: House Bill 384 - 131st General Assembly
Every state agency or state institution of higher education audited pursuant to section 117.46 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 institution shall determine how to accept comments under this section.
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.