(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, and effectiveness of any security procedure adopted by that office under section 304.02 of the Revised Code.

Terms Used In Ohio Code 117.111

  • Audit: means any of the following:

    (1) Any examination, analysis, or inspection of the state's or a public office's financial statements or reports;

    (2) Any examination, analysis, or inspection of records, documents, books, or any other evidence relating to either of the following:

    (a) The collection, receipt, accounting, use, or expenditure of public money by a public office or by a private institution, association, board, or corporation;

    (b) The determination by the auditor of state, as required by section 117. See Ohio Code 117.01

  • state: means the state of Ohio. See Ohio Code 1.59

(B) As used in this section, “county office,” “electronic,” “electronic record,” and “electronic signature” have the same meanings as in section 304.01 of the Revised Code.

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