(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 the public office, in lieu of the auditor of state.

Terms Used In Ohio Code 117.115

  • 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

  • Contract: A legal written agreement that becomes binding when signed.
  • Public accountant: means any person who is authorized by Chapter 4701 of the Revised Code to use the designation of certified public accountant or who was registered prior to January 1, 1971, as a public accountant. See Ohio Code 117.01
  • Public office: means any state agency, public institution, political subdivision, other organized body, office, agency, institution, or entity established by the laws of this state for the exercise of any function of government. See Ohio Code 117.01
  • state: means the state of Ohio. See Ohio Code 1.59
  • State agency: means every organized body, office, agency, institution, or other entity established by the laws of the state for the exercise of any function of state government. See Ohio Code 117.01

(B) Except as provided in division (A) of this section, when the auditor of state determines that the auditor’s office will not audit a public office other than a state agency, the auditor shall contract with a certified public accountant, or an official governmental audit organization to perform this audit on behalf of the auditor of state’s office.

(C) The auditor of state shall prescribe rules to ensure compliance by independent auditors with generally accepted government auditing standards. The auditor of state shall be granted access to the working papers of an independent auditor during the audit and after its termination. A sum totaling twenty per cent of the total audit cost shall be withheld until certification of the audit report by the auditor of state. The independent audit cost shall be borne by the office that is to be audited. Such contracts for auditing services are void, and no payment shall be issued for services received under such contracts, unless they are executed by the auditor of state.

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