Ohio Administrative Code|Rule 117-4-02 | Audit standards for local public offices not subject to the single audit act.

                                                

Where the auditor of state determines that an audit
of a public office is not intended to satisfy The Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2
C.F.R. part 200 (2015), as amended, the auditor of state may provide for an
audit which the auditor of state considers appropriate to the needs of the
public office but which need not be performed in accordance with generally
accepted governmental auditing standards. Such an audit may include, but need
not be limited to, inquiry into the methods, accuracy, and legality of the
accounts, financial reports, records, files, and reports of the public office,
whether the laws, ordinances, and orders pertaining to the public office have
been observed, and whether the requirements and rules of the auditor of state
have been complied with.



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