Chapter 117. AUDITOR OF STATE  


Section 117.01. Auditor of state definitions
Section 117.02. Election - term
Section 117.03. Bond
Section 117.04. Deputy auditor of state
Section 117.05. Bond of deputy
Section 117.051. [Repealed]
Section 117.06. Powers and duties of deputy
Section 117.07. Designee of auditor may serve
Section 117.08. Records subject to inspection
Section 117.09. Deputy inspectors, supervisors, state examiners
Section 117.091. Appointing investigators
Section 117.10. Auditor of state - duties - federal audits
Section 117.101. Uniform accounting network - fund
Section 117.102. [Repealed]
Section 117.103. Auditor of state's system for reporting fraud
Section 117.105. [Effective 2/1/2016] 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 117.114. Audits of qualifying and eligible subdivisions
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 117.14. 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 117.18. 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 audit of state agencies
Section 117.461. Comment period
Section 117.462. Implementation of recommendations
Section 117.463. Annual report
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 117.48. Amended and Renumbered RC 126.38
Section 117.49. Record of land titles
Section 117.50. Prepare and record deeds
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