Effective: September 14, 2016
Latest Legislation: House Bill 5 - 131st General Assembly
A state agency or local public office may request that the auditor of state conduct a feasibility study to determine if greater efficiency or cost savings could be realized by the state agency or local public office s haring services or facilities with other state agencies or local public offices. In the request, the requesting state agency or local public office s hall identify for the auditor of state t he specific state agencies or local public offices t hat may be included within the proposed plan for sharing services or f acilities.
The auditor of state shall provide written notification to each state agency and local public office that is identified in a request. The auditor of state may review only those identified state agencies or local public offices that do not opt out. To opt out, a state agency or local public office shall provide an opt out notice to the auditor of state within sixty days of the date on which the a uditor's notification to the state agency or local public office is postmarked. If a state agency or local public office opts out of a requested feasibility study, the auditor of state, at the auditor's discretion, may cancel the feasibility study or may proceed to conduct the feasibility study considering only the identified state agencies and local public offices that have not opted out.
The auditing team that conducts performance audits shall conduct the feasibility study requested by a state agency or local public office as funds are allowed and available under section 117.47 of the Revised Code.
Not later than ten days before commencing a feasibility study requested under this section, the auditor of state shall provide written notice to the requesting state agency or local public office, and any other state agency or local public office that consented to being reviewed, of the date the study will be commenced.
The auditor of state shall pay the costs incurred by the auditor or the auditing team i n conducting feasibility studies under this section.
Not later than one hundred eighty days after completing a f easibility study, the auditor of state shall conduct a public hearing on the feasibility study findings. Not later than ten days before the date of the public hearing, the 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.
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.