(A) The auditor of state shall prescribe a single form of the financial reviews required by divisions (B)(1) and (2) of section 9.234 of the Revised Code to be used for all governmental entities.

Terms Used In Ohio Code 9.238

  • Contract: A legal written agreement that becomes binding when signed.
  • state: means the state of Ohio. See Ohio Code 1.59

(B) The auditor of state may adopt rules in accordance with Chapter 119 of the Revised Code governing the form and content of the audit reports required by division (B)(3) of section 9.234 of the Revised Code and may prescribe a single form of the report to be used for all governmental entities. Upon request made by a recipient, the auditor of state shall, to the extent possible, require all governmental entities that have entered into a contract with that recipient under section 9.231 of the Revised Code to accept a particular audit report.

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