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Ohio Statutes, Title 1

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Ohio/Statutes

← All Ohio coverage

Title 1, Title 1. State Government

66 chapters · 2,424 sections in this title.

All chapters in Title 12,424 Ch 122, Chapter 122 | Department of Development226 Ch 145, Chapter 145 | Public Employees Retir…182 Ch 109, Chapter 109 | Attorney General149 Ch 124, Chapter 124 | Department of Administ…129 Ch 121, Chapter 121 | State Departments97 Ch 101, Chapter 101 | General Assembly92 Ch 125, Chapter 125 | Department of Administ…85 Ch 153, Chapter 153 | Public Improvements85 Ch 135, Chapter 135 | Uniform Depository Act80 Ch 173, Chapter 173 | Department of Aging77 Ch 117, Chapter 117 | Auditor of State70 Ch 149, Chapter 149 | Documents, Reports, an…64 Ch 133, Chapter 133 | Uniform Public Securit…59 Ch 128, Chapter 128 | 9-1-1 Emergency Teleph…54

70 sections·Filtered byTitle 1✕Ch 117✕

Ohio Rev. Code Ann. § 117.01 Auditor of state definitions
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As used in this chapter: (A) "Color of office" means actually, purportedly, or allegedly done under any law, ordinance, resolution, order, or other pretension to official right, power, or authority.(B) "Public accountant" means any person who is authorized by Chapter 4701. of the…
Ohio Rev. Code Ann. § 117.02 Election - term
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The auditor of state shall be elected quadrennially and shall hold his office for a term of four years. The term of office of the auditor of state shall commence on the second Monday of January next after his election.
Ohio Rev. Code Ann. § 117.03 Bond
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Before entering upon the discharge of the duties of office, the auditor of state shall give a bond to the state in the sum of twenty thousand dollars, with a surety authorized to do business in the state, conditioned for the faithful discharge of the duties of the office of audit…
Ohio Rev. Code Ann. § 117.04 Chief deputy auditor of state
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The auditor of state shall appoint a chief deputy auditor of state who shall be a certified public accountant with an active Ohio permit. The appointment shall be in writing under the official seal of the auditor of state and recorded in the office of the secretary of state. Last…

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Ohio Rev. Code Ann. § 117.05 Bond of chief deputy

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Before entering upon the discharge of the duties of office, the chief deputy auditor of state shall give a bond to the auditor of state in the sum of ten thousand dollars, with a surety approved by the auditor of state, conditioned for the faithful discharge of the duties of the …

Ohio Rev. Code Ann. § 117.06 Powers and duties of chief deputy

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During the absence or disability of the auditor of state, or when so directed by the auditor of state, the chief deputy auditor of state may perform all the duties of auditor of state. Last updated October 6, 2021 at 5:55 PM

Ohio Rev. Code Ann. § 117.07 Designee of auditor may serve

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Any designee of the auditor of state may serve on any board or commission of which the auditor of state is a member by law.

Ohio Rev. Code Ann. § 117.08 Records subject to inspection

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The auditor of state shall keep the records, books, accounts, documents, other papers, and vouchers pertaining to his office, properly marked, numbered, and filed in his office, and at all times subject to the inspection of the governor or a committee of the general assembly, or …

Ohio Rev. Code Ann. § 117.09 Auditor of State authority

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The auditor of state, by virtue of the office, shall be the lead public official responsible for the examination, analysis, inspection, and audits of all public offices. The auditor of state may hire, appoint, and fix the compensation of auditors, investigators, and other staff n…

Ohio Rev. Code Ann. § 117.091 Appointing investigators

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For the purpose of discharging the duties of the auditor of state, the auditor of state may appoint any investigators that are necessary. The auditor of state shall not appoint a person as an investigator under this section unless the person holds a valid certificate from the Ohi…

Ohio Rev. Code Ann. § 117.10 Auditor of state - duties - federal audits

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(A) The auditor of state shall audit all public offices as provided in this chapter. The auditor of state also may audit the specific funds or accounts of private institutions, associations, boards, and corporations into which has been placed or deposited public money from a publ…

Ohio Rev. Code Ann. § 117.101 Uniform accounting network - fund

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The auditor of state shall provide, operate, and maintain a uniform and compatible computerized financial management and accounting system known as the uniform accounting network. The network shall be designed to provide public offices, other than state agencies and the Ohio educ…

Ohio Rev. Code Ann. § 117.103 Auditor of state's system for reporting fraud

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(A)(1) The auditor of state shall establish and maintain a system for the reporting of fraud, including misuse and misappropriation of public money, by any public office or public official. The system shall allow Ohio residents and the employees of any public office to make anony…

Ohio Rev. Code Ann. § 117.105 Notice from auditor

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The auditor of state shall provide written notice to the sponsor of a community school regarding any action taken against or upcoming audits of a community school to assist the sponsor in complying with the requirements of section 3314.019 of the Revised Code.

Ohio Rev. Code Ann. § 117.11 Annual, biennial, and early audits

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(A) Except as otherwise provided in this division and in section 117.112 of the Revised Code, the auditor of state shall audit each public office at least once every two fiscal years. The auditor of state shall audit a public office each fiscal year if that public office is requi…

Ohio Rev. Code Ann. § 117.111 County office using electronic records and signatures to include security procedure in audit

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(A) If a county office uses electronic records and electronic signatures under Chapter 1306. of the Revised Code, the auditor of state, in conducting an audit of that office under division (A) or (B) of section 117.11 of the Revised Code, shall inquire into the method, accuracy, …

Ohio Rev. Code Ann. § 117.112 Audit of buckeye tobacco settlement financing authority

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The auditor of state shall audit the buckeye tobacco settlement financing authority each fiscal year in accordance with this chapter. The auditor may engage an independent certified public accountant to conduct the audit.

Ohio Rev. Code Ann. § 117.115 Independent certified public accountant to perform required audit in lieu of auditor of state

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(A) The auditor of state shall adopt rules in accordance with Chapter 119. of the Revised Code under which any public office, other than a state agency, may request, and participate in the selection of, an independent certified public accountant to perform any required audit of t…

Ohio Rev. Code Ann. § 117.116 Review of warrant under protest

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The auditor of state, upon receiving notification that a county auditor has filed a warrant under protest as specified in section 319.16 of the Revised Code, may review that warrant as part of the auditor of state's next regularly scheduled audit of the public office that present…

Ohio Rev. Code Ann. § 117.12 Rules for audit standards, procedures, and guidelines

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(A) Any certified public accountant engaged to perform an audit pursuant to division (C) of section 117.11 or section 117.56 of the Revised Code shall conduct the audit pursuant to the standards, procedures, and guidelines of the auditor of state for such audits. The auditor of s…

Ohio Rev. Code Ann. § 117.13 Recovery of costs of audits of state agencies - public audit expense fund-intrastate - public audit expense fund-local government

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(A) The total costs of audits of state agencies, both direct and indirect, shall be recovered by the auditor of state in the following manner: (1) The total costs of all audits of state agencies, both direct and indirect, shall be paid to the auditor of state on statements render…

Ohio Rev. Code Ann. § 117.131 Local government audit support fund

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There is hereby created in the state treasury the local government audit support fund. The fund shall consist of revenue credited pursuant to section 131.511 of the Revised Code and any other revenue as provided by law. The appropriation for the fund shall remain at the amount de…

Ohio Rev. Code Ann. § 117.14 Annual audit of office of auditor

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An annual audit of the office of the auditor of state shall be made by an independent certified public accountant appointed by the governor and the chairpersons of the finance committees of the senate and the house of representatives, upon recommendation from a committee consisti…

Ohio Rev. Code Ann. § 117.15 Annual audit and inventory of state treasury and custodial funds

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Once each year, or more often in his discretion, the auditor of state shall without previous notice audit the accounts and transactions of the office of the treasurer of state, ascertain the condition of the state treasury and the custodial funds of the treasurer of state, and ma…

Ohio Rev. Code Ann. § 117.16 Force account project assessment form

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(A) The auditor of state shall do all of the following: (1) Develop a force account project assessment form that each public office that undertakes force account projects shall use to estimate or report the cost of a force account project. The form shall include costs for employe…

Ohio Rev. Code Ann. § 117.161 Joint force account project limits

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If the department of transportation, a county, a township, or a municipal corporation proposes a joint force account project with one or more other entities, the controlling force account limit shall be the higher limit that applies between the participating entities. The partici…

Ohio Rev. Code Ann. § 117.17 Letter of representation by retiring head of state agency

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Before the head of a state agency leaves office, he shall prepare, in the form prescribed by the auditor of state, a letter of representation for his successor in office. The letter shall contain an inventory of all properties, supplies, furniture, credits, and moneys, and any ot…

Ohio Rev. Code Ann. § 117.171 Certificate of transition

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(A) Before a county treasurer or fiscal officer leaves office, the county treasurer or fiscal officer shall prepare a certificate of transition, in the form and substance prescribed by the auditor of state, for the successor county treasurer or fiscal officer. For a county audito…

Ohio Rev. Code Ann. § 117.18 Auditor and designated employee - powers

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(A) The auditor of state and any employee designated by the auditor of state may, in the performance of any audit, issue and serve subpoenas and compulsory process or direct service thereof by a sheriff or constable, compel the attendance of witnesses and the production of record…

Ohio Rev. Code Ann. § 117.19 Rules for generally accepted or governmental auditing standards,

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The auditor of state shall establish and define by rule generally accepted or governmental auditing standards, including procedures for post-audit conferences with officials of the public office audited.

Ohio Rev. Code Ann. § 117.191 Audits of public children services agency, private child placing agency, or private noncustodial agency

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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 n…

Ohio Rev. Code Ann. § 117.20 Rule making procedure

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(A) In adopting rules pursuant to Chapter 117. of the Revised Code, the auditor of state or the auditor of state's designee shall do both of the following: (1) Before adopting any such rule, except a rule of an emergency nature, do each of the following:(a) At least thirty-five d…

Ohio Rev. Code Ann. § 117.21 Retention of audit materials

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The auditor of state shall have access to all work papers, documents, and materials prepared by a public accountant in the course of his audit of a public office. The work papers, documents, and materials shall be retained by the public accountant for a period of three years from…

Ohio Rev. Code Ann. § 117.22 Request for assistance

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The public accountant conducting an audit under this chapter may request the auditor of state, the chief deputy auditor of state, or an auditor or investigator of the auditor of state, to exercise any authority granted under section 117.18 of the Revised Code for the purpose of a…

Ohio Rev. Code Ann. § 117.23 Report of public accountant

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The report of a public office that is prepared by a public accountant shall be made and signed by the accountant in charge of the audit and filed in the offices of the auditor of state.

Ohio Rev. Code Ann. § 117.24 Analyzing report of public accountant

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The auditor of state shall analyze the report of the public accountant who has audited a public office to determine whether any public money has been illegally expended, any public money collected has not been accounted for, any public money due has not been collected, or any pub…

Ohio Rev. Code Ann. § 117.25 Incorporating report of public accountant and results of auditor's analysis

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The auditor of state shall incorporate the report of the public accountant and the results of the analysis performed pursuant to section 117.24 of the Revised Code in a report which shall constitute an audit report for purposes of this chapter.

Ohio Rev. Code Ann. § 117.26 Certified copies of completed audit reports

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Certified copies of completed audit reports shall be filed in the office of the clerk of the legislative authority, clerk of the governing body, executive officer of the governing body, and chief fiscal officer of the audited public office. Except as otherwise provided in section…

Ohio Rev. Code Ann. § 117.27 Filing certified copy with legal counsel

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A certified copy of the audit report referred to in section 117.26 of the Revised Code shall be filed with the officer required by state law, municipal or county charter, or municipal ordinance to act as legal counsel to the officers of the public office. If no officer is require…

Ohio Rev. Code Ann. § 117.28 Report of audit and actions thereon

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Where an audit report sets forth that any public money has been illegally expended, or that any public money collected has not been accounted for, or that any public money due has not been collected, or that any public property has been converted or misappropriated, the officer r…

Ohio Rev. Code Ann. § 117.29 Audit report showing malfeasance or gross neglect of duty

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Where an audit report sets forth any malfeasance or gross neglect of duty on the part of any public official for which a criminal penalty is provided, a certified copy of the report shall be filed with the prosecuting attorney of the county in which the offense is committed, and …

Ohio Rev. Code Ann. § 117.30 Attorney general action

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Where an audit report made of any office of an officer receiving a report pursuant to section 117.27 of the Revised Code sets forth that public money has been illegally expended, or that any public money collected has not been accounted for, or that any public money due has not b…

Ohio Rev. Code Ann. § 117.31 Illegal expenditures in attorney general's office

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Where an audit report made of the office of the attorney general sets forth that public money has been illegally expended, or that any public money collected has not been accounted for, or that public money due, except claims certified for collection, has not been collected, or t…

Ohio Rev. Code Ann. § 117.32 Surety may be sued in same action

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In addition to the liability of any officer or employee for which he may be sued under this chapter, the surety on any official bond given by an officer or employee is liable on his bond up to the amount named therein. The surety may be sued in the same action in which the princi…

Ohio Rev. Code Ann. § 117.33 Abating or compromising claims

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No claim for money or other property found to be due to any public treasury or custodian of public money in any report of the auditor of state, other than a report as described in section 117.31 of the Revised Code, shall be abated or compromised, either before or after the filin…

Ohio Rev. Code Ann. § 117.34 Cause of action accrues when report filed

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No cause of action on any matter set forth in any report of the auditor of state made under this chapter shall accrue until the report is filed with the officer or legal counsel whose duty it is to institute civil actions for enforcement. No statutes of limitations otherwise appl…

Ohio Rev. Code Ann. § 117.35 Submission of judgment entry to attorney general

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No judgment or final order shall be entered in a civil action commenced under this chapter, other than a civil action instituted pursuant to section 117.31 of the Revised Code, until the entry is submitted to the attorney general. The attorney general is hereby constituted an att…

Ohio Rev. Code Ann. § 117.36 Jurisdiction of civil actions

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The civil actions provided for in this chapter may be entertained, heard, and determined by any court having jurisdiction of the amount involved or having jurisdiction to afford the remedy prayed for, notwithstanding the absence of any other law authorizing such civil actions to …

Ohio Rev. Code Ann. § 117.37 Advancement of causes

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On application of the plaintiff, the court in which an action authorized by this chapter is pending shall advance the cause on the docket.

Ohio Rev. Code Ann. § 117.38 Annual reports

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(A) Each public office, other than a state agency, shall file a financial report for each fiscal year. The auditor of state may prescribe forms by rule or may issue guidelines, or both, for such reports. If the auditor of state has not prescribed a rule regarding the form for the…