Ohio Revised Code|Section 117.191 | Audits of public children services agency, private child placing agency, or private noncustodial agency.

                                                
When the auditor of state audits a public children services agency, private child placing agency, or private noncustodial agency, all of the following shall apply:
(A) On the request of the agency being audited, the auditing team shall consult with a representative of a national nonprofit organization with expertise in child welfare issues and the cost of the consultation shall be included in the cost of the audit;
(B) The audit shall focus on fiscal accountability rather than clinical decision making;
(C) The auditor of state shall comply with generally accepted government auditing standards when conducting the audit.