Ohio Revised Code|Chapter 117 | Auditor of State

Section 117.01 | Auditor of state definitions.

Section 117.02 | Election - term.

Section 117.03 | Bond.

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 117.111 | County office using electronic records and signatures to include security procedure in audit.

Section 117.112 | Audit of buckeye tobacco settlement financing authority.

Section 117.113 | Audit of RC Chapter 3326 technical schools.

Section 117.115 | Independent certified public accountant to perform required audit in lieu of auditor of state.

Section 117.116 | Review of warrant under protest.

Section 117.12 | Rules for audit standards, procedures, and guidelines.

Section 117.13 | Recovery of costs of audits of state agencies - public audit expense fund-intrastate - public audit expense fund-local government.

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 117.191 | Audits of public children services agency, private child placing agency, or private noncustodial agency.

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 117.43 | Rules for requirements for accounting and financial reporting for public offices other than state agencies.

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 117.473 | Feasibility studies to determine efficiency or cost savings realized by sharing services or facilities.

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.

Section 117.55 | State awards for economic development.