Ohio Revised Code
Chapter 126 | Office of Budget and Management
Section 126.45 | Office of Internal Audit.

Effective: September 29, 2013
Latest Legislation: House Bill 59 - 130th General Assembly
(A) As used in sections 126.45 to 126.48 of the Revised Code, "state agency" means the administrative departments listed in section 121.02 of the Revised Code, the department of taxation, the bureau of workers' compensation, the Ohio board of regents, the opportunities for Ohioans with disabilities agency, the public utilities commission of Ohio, the adjutant general, and the state lottery commission.
(B) The office of internal audit is hereby created in the office of budget and management to direct internal audits of state agencies or divisions of state agencies to improve their operations in the areas of risk management, internal controls, and governance. The director of budget and management, with the approval of the governor, shall appoint for the office of internal audit a chief internal auditor who meets the qualifications specified in division (E) of this section. The chief internal auditor shall serve at the director's pleasure and be responsible for the administration of the office of internal audit consistent with sections 126.45 to 126.48 of the Revised Code.
(C) The office of internal audit shall conduct programs for the internal auditing of state agencies. The programs shall include an annual internal audit plan, reviewed by the state audit committee, that utilizes risk assessment techniques and identifies the specific audits to be directed during the year. The programs also shall include periodic audits of each state agency's major systems and controls, including those systems and controls pertaining to accounting, administration, and information technology. Upon the request of the office of internal audit, each state agency shall provide office employees access to all records and documents necessary for the performance of an internal audit.
The director of budget and management shall assess a charge against each state agency for which the office of internal audit conducts internal auditing programs under sections 126.45 to 126.48 of the Revised Code so that the total amount of these charges is sufficient to cover the costs of the operation of the office of internal audit.
(D) At the request of any other organized body, office, or agency established by the laws of the state for the exercise of any function of state government that is not described in division (A) of this section, the office of internal audit may direct an internal audit of all or part of that body, office, or agency. The office of internal audit shall charge an amount sufficient to cover the costs it incurs in relation to the requested audit.
(E) The chief internal auditor of the office of internal audit shall hold at least a bachelor's degree and be one of the following:
(1) A certified internal auditor, a certified government auditing professional, or a certified public accountant, who also has held a PA registration or a CPA certificate authorized by Chapter 4701. of the Revised Code for at least four years and has at least six years of auditing experience;
(2) An auditor who has held a PA registration or a CPA certificate authorized by Chapter 4701. of the Revised Code for at least four years and has at least ten years of auditing experience.
(F) The chief internal auditor, subject to the direction and control of the director of budget and management, may appoint and maintain any staff necessary to carry out the duties assigned by sections 126.45 to 126.48 of the Revised Code to the office of internal audit or to the chief internal auditor.

Structure Ohio Revised Code

Ohio Revised Code

Title 1 | State Government

Chapter 126 | Office of Budget and Management

Section 126.02 | Preparation of Budget Estimates.

Section 126.021 | Appropriations for Construction Compliance Section of Department of Development.

Section 126.022 | Estimates of Revenues From Tobacco Master Settlement Agreement.

Section 126.03 | Capital Plan - Agency Recommendations for Acquisition of Real Estate and Construction of Public Improvements.

Section 126.05 | Monthly Statements Showing Condition of General Revenue Fund.

Section 126.06 | Availability of Money in Total Operating Fund.

Section 126.07 | Certification of Balance Statement in All Contracts.

Section 126.071 | Monetary Settlement; Consultation With Director of Budget and Management.

Section 126.08 | Director of Budget and Management - Powers and Duties.

Section 126.09 | Monthly Distribution Schedule of Subsidies.

Section 126.11 | Coordination and Approval of Scheduling Sales of Certain Obligations.

Section 126.12 | Recovering Statewide Indirect Costs.

Section 126.13 | Designating Program or Activity for Performance Review.

Section 126.14 | Controlling Board to Approve Release of Appropriation for Purchase of Real Estate or Other Capital Project.

Section 126.141 | Contingency Reserve for Capital Appropriations.

Section 126.15 | Adjusting Capital or Operating Budgets.

Section 126.16 | Implementing Constitutional Provision for Purposes of Issuing Direct Obligations of State.

Section 126.21 | Accounting Duties of Director of Budget and Management.

Section 126.22 | Director - Accounting Powers.

Section 126.23 | Reports on State Funds.

Section 126.231 | Report From Director of Budget and Management.

Section 126.24 | Oaks Support Organization Fund.

Section 126.25 | User Charges - State Accounting Fund.

Section 126.26 | Director as Chairperson of Gubernatorial Transition Committee - Powers and Duties.

Section 126.27 | Filing Budget Estimates With Governor-Elect.

Section 126.28 | Powers to Take Testimony and Produce Evidence.

Section 126.29 | Agency Scheduled to Terminate Operations.

Section 126.30 | Interest on Late Payments for Goods and Services.

Section 126.301 | Statute of Limitations.

Section 126.31 | Travel and Other Expenses.

Section 126.32 | Job Interview and Relocation Expenses.

Section 126.35 | Warrants or Electronic Fund Transfers for Payments - Electronic Benefit Transfers.

Section 126.36 | Replacement of Lost or Destroyed Warrant.

Section 126.37 | Stale Warrants for Payment.

Section 126.38 | Furnishing Earnings Statement With Each Pay Warrant.

Section 126.40 | Forgery Recovery Fund.

Section 126.45 | Office of Internal Audit.

Section 126.46 | State Audit Committee.

Section 126.47 | Annual Internal Audit Plan.

Section 126.48 | Internal Audit Report as Public Record.

Section 126.50 | Definitions.

Section 126.503 | Control of Travel Expenses.

Section 126.504 | Use of Interoffice Mailing Service; Printing, Copying, Mail Preparation and Related Services.

Section 126.505 | Compliance With Standardization and Strategic Sourcing Policy and Control-on-Equipment Directives.

Section 126.506 | Participation in Technology Consolidation Projects.

Section 126.60 | H2ohio Fund.

Section 126.62 | Investing in Ohio Fund.

Section 126.65 | State Post-Traumatic Stress Fund.